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All Journal Jurnal Reviu Akuntansi dan Keuangan The International Journal of Accounting and Business Society Journal Of World Science
Khoiru Rusydi, Mohamad
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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ESG Disclosure: Moderating Thin Capitalization, Transfer Pricing and Tax Aggressiveness Reka Mayangsari, Sinta; Khoiru Rusydi, Mohamad; Amirya, Mirna
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.35509

Abstract

Purpose: Empirically, this study aims to examine the role of ESG Disclosure in moderating thin capitalization and transfer pricing on tax aggressiveness. Methodology/approach: The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. By referring to associative research as the type of research and purposive sampling technique in determining the sample, 105 energy companies listed on the IDX from 2018-2022 were obtained. Multiple linear regression using MRA was used as the analysis technique with SPSS 29 as the analysis tool. Findings: The results showed that thin capitalization has a negative effect on tax aggressiveness and transfer pricing variables have a positive effect on tax aggressiveness. ESG disclosure in this study is able to weaken the relationship between thin capitalization and transfer pricing on tax aggressiveness. Practical implications: The implication of this study is that companies can better improve their tax planning through a deeper understanding of ESG disclosure, thin capitalization, transfer pricing, and tax aggressiveness. By paying attention to ESG factors, companies can not only optimize financial returns but also improve compliance and transparency, and minimize negative impacts on the environment and society. This research also provides valuable insights for investors, allowing them to evaluate the risks and opportunities associated with corporate tax planning, so that investment decisions can be more focused on sustainability and social responsibility. Originality/value: This study examines the tax aggressiveness strategy carried out by energy companies through thin capitalization and transfer pricing practices. The addition of ESG disclosure as a moderator in this study serves to narrow the use of tax regulation loopholes so as to weaken the practice.
The Role of the Government's Internal Control System and Human Resource Competence on the Quality of Financial Reports With Leadership Commitment as Moderation Lubis, Destri Maulina; Khoiru Rusydi, Mohamad; Prastiwi, Arum
Journal of World Science Vol. 2 No. 7 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i7.335

Abstract

Quality financial reports can provide information about an organisation's performance, financial position and changes in a reliable, relevant way that can be understood and compared. This study aims to empirically examine the effect of the government's internal control system and human resource competence on the quality of financial reports with leadership commitment as a moderating variable. This research recruited 680 financial managers at the Ministry of Public Works and Public Housing as respondents. Research data were analysed using the SEM-PLS method by using the SmartPLS version 3.2 application as a data processing tool. The findings show that the government's internal control system and human resource capacity significantly affect the quality of financial reporting. A strong and structured internal control system provides a solid foundation for producing reliable and relevant financial reporting by applicable standards. In addition, high human resource capabilities in accounting and internal control can help improve the quality of financial reporting. This research implies providing a deeper understanding of the factors influencing the quality of financial reports within the government context, urging the government to enhance investments in the development of human resource competencies, particularly in terms of a more profound comprehension of accounting and financial reporting. Furthermore, this study could have a significant impact in enhancing the quality of financial reporting within the governmental environment and potentially in other organizations as well.
Determinants Of Tax Compliance for Business Actors and Independent Workers in The Perspective of Theory of Planned Behavior and Theory of Fiscal Psychology Betha Februari Khristy; Baridwan, Zaki; Khoiru Rusydi, Mohamad
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.668

Abstract

Purpose—This study aims to analyze determinants of tax compliance intentions and behaviour using constructs derived from the Theory of Planned Behavior, i.e., tax morale, social norms, detection risk, penalty magnitude, and tax complexity, and the Theory of Fiscal Psychology, i.e., perception about the government. Design/methodology/approach —This research was conducted on 120 business actors and independent workers in the Greater Malang region using a survey and partial Least Squares analysis performed in SmartPLS. Findings — This study finds that tax morale, social norms, penalty magnitude, tax complexity, and perception about the government and that tax compliance intention, detection risk, and penalty magnitude influence tax compliance behaviour to determine tax compliance intention. Furthermore, detection risk does not affect tax compliance intention, and tax complexity does not influence tax compliance behaviour. Practical implications —Based on the findings, the government is advised, through the Directorate General of Tax, to develop policies and approaches supporting tax morale, strengthen community bases to create tax-aware environments, maintain law enforcement through investigation and application of penalties, build an easy-to-reach taxation system, and create transparency to enhance taxpayer’s trust to the government that eventually leads to higher tax compliance intention and behaviour. Originality/value—The findings support the inclusion of the Theory of Fiscal Psychology in the development of the Theory of Planned Behavior to explain tax compliance behaviour and provide a new perspective that, in the context of tax compliance, not all aspects of perceived behavioural control have the same effect on both behavioural intention and produced behaviour. Keywords — Tax compliance behaviour; Theory of Planned Behavior; Theory of Fiscal Psychology. Paper type — Positive paradigm
Co-Authors Arum Prastiwi Betha Februari Khristy Lubis, Destri Maulina Mirna Amirya Reka Mayangsari, Sinta Zaki Baridwan