Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Journal of General Education and Humanities InJEBA : International Journal of Economics, Business and Accounting
Hanifah, Nahlia
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Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022) Hanifah, Nahlia; Ridwansyah, Eksa; Damayanti, Damayanti
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14348109

Abstract

Each sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period.
From Informative to Generic: A Systematic Literature Review of Boilerplate KAM (Key Audit Matters) Hanifah, Nahlia; Nugrahanti, Trianandari Prasetya
Journal of General Education and Humanities Vol. 5 No. 1 (2026): February
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/gehu.v5i1.1063

Abstract

The implementation of ISA 701 on Key Audit Matters (KAM) aims to increase the transparency and communicative value of auditor reports and reduce audit expectation gaps. However, empirical findings suggest that KAM disclosure is increasingly dominated by boilerplate textual practices in the form of redaction uniformity and narrative repetition, which have the potential to degrade the informative value of KAM and make it merely a form of formal compliance. This study aims to systematically synthesize the latest empirical literature to assess the impact of KAM boilerplate on the communicative value of auditor reports and to identify the factors that encourage its occurrence. The research method used is a Systematic Literature Review (SLR) of 18 reputable journal articles indexed in Scopus and published between 2021 and 2025. The results of the synthesis show that the majority of studies found that KAM boilerplate practices significantly lower communicative value, weaken market reactions, and risk creating pseudo-transparency. However, some studies have shown that KAM remains informative when auditors face high audit and litigation risk and actively apply professional judgment. The determinants of KAM boilerplate were identified at five main levels: auditor characteristics, the routine and organizational structure of KAP, client characteristics, the regulatory and institutional context, and linguistic factors. This study concludes that the main problem with KAM lies in implementation practices rather than the design of the ISA 701 standard.
Co-Authors Damayanti Damayanti Nugrahanti, Trianandari Prasetya Ridwansyah, Eksa