Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Jurnal Akademi Akuntansi (JAA) Amkop Management Accounting Review (AMAR)
Heru Tjaraka
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Tax Avoidance and Firm Performance: Empirical Evidence of Benefits and Risks of Company Tax Planning Prinintha Nanda Soemarsono; Bani Alkausar; Wahyu Firmandani; Yanuar Nugroho; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34574

Abstract

Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies listed in the Indonesia Stock Exchange (IDX) during the period 2015 to 2022 using a purposive sampling method. The analytical method used is the regression equation. Findings: The findings suggest that company carries out tax avoidance to streamline corporate tax payments to improve the company's financial performance. The company's actions in tax avoidance efforts have been proven to provide additional benefits for the company through the addition of cash flow. Practical and Theoretical contribution/Originality: This research contributes to theory and practice. First, this study provides empirical evidence of the agency theory regarding the efforts of company managers to meet investors' expectations through corporate tax planning strategies to maximize company’s financial performance. Second, this study guides companies in their efforts to implement tax planning, which positively impacts company performance by increasing company profits. Research Limitation: For further research, external factors that affect the company's financial performance can be added, such as political connections.
Gender Diversity in Leadership: Its Impact on Transfer Pricing and Tax Avoidance in Multinational Companies Tasyahadul Fadlatil Laili; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34785

Abstract

Purpose: This research aims to demonstrate the influence of transfer pricing on tax avoidance, with Board Gender Diversity as a moderating variable, in multinational companies listed on the Indonesia Stock Exchange (BEI). Methodology/approach: This research adopts a quantitative approach, employing purposive sampling with a total of 425 observations during the period 2017-2022. The data analysis technique utilized is Moderated Regression Analysis (MRA) conducted using SPSS Statistics 25 software. Findings: The research findings indicate that transfer pricing has a positive influence on tax avoidance, and Board Gender Diversity (BGD) weakens the relationship between multinationality and tax avoidance. Meanwhile, the control variables ROA and leverage positively influence tax avoidance. Practical and Theoretical contribution/Originality: This study aims to provide insights to the Directorate General of Taxation as a reference for assessing tax avoidance behaviors conducted by MNCs to prevent fraudulent taxation practices. Research Limitation: The limitations of this study include incomplete data, as some companies did not provide full access to their annual reports to the public, and some only made the latest reports available on their websites. Additionally, many companies that incurred losses were excluded from the sample. Another limitation of this study is the low adjusted R-squared value, which resulted from the selection of objects and the study period.
Financial Distress and Tax Avoidance: The Role of ESG as an Ethical Safeguard in Emerging Markets Lusi Andriyana; Alfa Rahmiati; Heru Tjaraka
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3899

Abstract

This study aims to examine the effect of financial distress on tax avoidance and the moderating role of Environmental, Social, and Governance (ESG) in non-financial companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Tax avoidance is measured using the Current Effective Tax Rate (CETR), financial distress is proxied by the Altman Z-score, and ESG is measured using Bloomberg ESG Disclosure Scores. This study applies a quantitative approach using panel data regression and firm size as a control variable. The results show that financial distress has a positive and significant effect on tax avoidance, indicating that financially pressured firms tend to reduce tax burdens to preserve cash flow. However, ESG does not significantly moderate this relationship, although the interaction coefficient is negative as theoretically expected. This study contributes to the literature by integrating financial risk, governance, and sustainability perspectives in the context of post-pandemic corporate behavior in emerging markets.
Reformulation of Tax Consultant Ethics: Strategic Partnertners in Indonesia’s Self-Assessment System Nofrianti Madin; Santi Novita; Heru Tjaraka
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3973

Abstract

This study aims to review the concept of professional ethics for tax consultants to align with the integrity principles needed in implementing the self-assessment system in Indonesia. This study uses an exploratory qualitative approach, with data collection methods including a literature review and in-depth interviews with practitioners and academics. Research shows that tax consultants are prone to ethical violations due to weak moral values, pressure from clients, and the lack of an effective supervision system. This situation is made worse by the fact that the code of ethics is still mostly normative and hasn't kept up with developments in tax practice. A reformulation of ethics is needed that focuses on strengthening values of integrity, accountability, and applying good governance principles. The implications of this research point to the importance of enhancing ethical capacity through ongoing training and increasing the role of professional associations in ethical oversight. The novelty of this study lies in proposing a contextual transformative ethical framework and redefining the role of tax consultants as strategic partners in supporting the national tax system.
Co-Authors Alfa Rahmiati Bani Alkausar Lusi Andriyana Nofrianti Madin Santi Novita Soemarsono, Prinintha Nanda Tasyahadul Fadlatil Laili Wahyu Firmandani Yanuar Nugroho