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All Journal Jurnal Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan
Evy Steelyana Wiyarti
BINA NUSANTARA university
Economics, Econometrics & Finance

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HOW CORPORATE GOVERNANCE IMPACTS TAX MANAGEMENT: A CLOSER LOOK Evy Steelyana Wiyarti
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.116

Abstract

This research aims to examine the influence of profitability, the number of commissioners, and directors on tax management of property and real estate companies listed on the Indonesia Stock Exchange for the years 2017 – 2020. The method used is The research method used in this study is primarily an Inferential Statistical Analysis, supplemented by Descriptive Statistical Analysis for preliminary data exploration. Comparing the minimum, maximum, and average values between Commissioners and Directors. This research indicates that the Number of Commissioners, the Percentage of Independent Commissioners, and the Compensation of Commissioners and Directors significantly affect tax management. Good corporate governance can support tax management and enhance compliance with tax regulations. Due to inconsistent research findings and the current significance of tax savings as an interesting case to study.
A COMPREHENSIVE EXPLORATION OF PUBLIC-PRIVATE PARTNERSHIP IN TOLL ROAD INFRASTRUCTURE DEVELOPMENT Evy Steelyana Wiyarti; Dhea Kinanti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2424

Abstract

This study explores collaborative governance in Public-Private Partnership (PPP) based toll road development between 2000 and 2020. Analyzing articles from various academic journals, The majority of the articles were from Q1-ranked journals according to the SCImago Journal & Country Rank website. The research identified a rise in the number of publications on this topic, with 2015 showing the most. The most frequent research themes were risk management, value for money, and critical success factors for PPPs. Governance theory emerged as a key concept influencing PPPs in toll road development, alongside Institutional Theory and Stakeholders Theory within Public Sector Accounting Theory. Overall, the study highlights a growing interest in collaborative governance for PPPs and emphasizes the importance of effective collaboration and decision-making for successful PPP projects.
Co-Authors Dhea Kinanti