Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akademi Akuntansi (JAA)
Heru Tjaraka
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 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.
Co-Authors Bani Alkausar Soemarsono, Prinintha Nanda Tasyahadul Fadlatil Laili Wahyu Firmandani Yanuar Nugroho