Garuda - Garba Rujukan Digital

IS P2P LENDING EMERGING AS A NEW THREAT TO BANK CREDITS? Stanley, Nicklaus; Kohardinata, Cliff; Widianingsih, Luky Patricia; Junianto, Yopy; Ismawati, Anastasia Filiana; Sari, Evi Thelia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4630

The emergence of fintech is one of the newest business models in the financial sector. One of fintech’s service products is P2P platforms. Since the P2P platform first emerged, it has experienced drastic and significant changes. The banking sector, which distributes credits to consumers in the form of working capital credit, consumption credit, and investment credit, has a major contribution to Indonesia’s economic growth and must be cautious of the significant growth of P2P lending. This empirical study aims to examine the impact of P2P lending on working capital credit, consumption credit, and investment credit in Indonesia throughout 2022. This empirical study uses secondary data obtained from the Financial Services Authority (OJK) website from January 2022 to December 2022which is then analyzed using panel data regression. The results of this empirical study show that P2P lending does not significantly affect working capital credit and investment credit, but instead has a significant positive effect on consumption credit.

Impact of Tax Implementation on Fintech P2P Loans in Indonesia Stanley, Nicklaus; Kohardinata, Cliff
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.332

This research paper aims to examine the impact of tax implementation on the number of P2P loan recipients and the amount of P2P loan disbursement in fintech industry of Indonesia. This empirical study is based on the number of accounts and loan data acquired from one of Indonesia’s government agencies – the Financial Services Authority (OJK) from February 2022 to April 2022 and June 2022 to August 2022 that are analyzed using various tests such as Skewness-Kurtosis Test, the variance ratio test, and t-test. The results show that tax implementation does not significantly affect the number of P2P loan recipients and the amount of P2P loan disbursement. This is because fintech offers greater benefits than traditional banks, such as convenience, time-saving, more access to financial products, and better security measures. The limited amount of available data and the number of provinces available become the limitation of the study to obtain optimum results.

Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour Stanley, Nicklaus; Widianingsih, Luky Patricia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7909

The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.

CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE Riyono, Kenley Maccauley; Stanley, Nicklaus; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7247

Research Purposes. This study aims to determine whether carbon pricing can increase the capacity of renewable energy mediated by government revenue. Research Methods. The sample used is 22 countries that have implemented a carbon price either carbon tax or emissions trading system from 2019 to 2023. The analysis method uses panel data regression. Research Results and Findings. The results show that government revenue can fully mediate the impact of carbon pricing on renewable energy capacity. This result indicates that carbon pricing plays a vital role in social and economic as a domestic climate policy and is the most effective solution to increase the use of renewable energy. The implication of this research result can be used as a consideration for countries to design and implement carbon pricing to be more effective.

Bagaimanakah Lemahnya Tata Kelola Perusahaan Dapat Mendorong Akuntansi yang Kreatif dalam Menciptakan Ilusi Laporan Keuangan? Maccauley Riyono, Kenley; Stanley, Nicklaus; Easter, Rafael Savio; Adijaya, Vincent; Purnomo, Ruben Putranto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9247

This study aims to analyze the effectiveness of capital market regulations and financial reporting standards in Indonesia in mitigating fraudulent financial performance manipulation. The research sample focuses on PT Garuda Indonesia (Persero) Tbk. during the periods 2017–2018 and 2022–2023. The research was conducted using the content analysis method and literature review to explore the financial statements and sustainability reports in depth. The study examines aspects such as ownership structure, board structure, executive incentives, CEO duality, audit quality, and financial pressure to assess corporate governance, while indications of manipulation are identified using the Beneish M-Score. The results show that the effectiveness of financial statements as a tool for economic decision-making still faces significant challenges due to biases arising from agent behavior. Thus, the effectiveness of capital market regulations and financial reporting in Indonesia has not yet fully succeeded in reducing the risk of financial statement manipulation.

Bagaimanakah Lemahnya Tata Kelola Perusahaan Dapat Mendorong Akuntansi yang Kreatif dalam Menciptakan Ilusi Laporan Keuangan? Maccauley Riyono, Kenley; Stanley, Nicklaus; Easter, Rafael Savio; Adijaya, Vincent; Purnomo, Ruben Putranto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9247

This study aims to analyze the effectiveness of capital market regulations and financial reporting standards in Indonesia in mitigating fraudulent financial performance manipulation. The research sample focuses on PT Garuda Indonesia (Persero) Tbk. during the periods 2017–2018 and 2022–2023. The research was conducted using the content analysis method and literature review to explore the financial statements and sustainability reports in depth. The study examines aspects such as ownership structure, board structure, executive incentives, CEO duality, audit quality, and financial pressure to assess corporate governance, while indications of manipulation are identified using the Beneish M-Score. The results show that the effectiveness of financial statements as a tool for economic decision-making still faces significant challenges due to biases arising from agent behavior. Thus, the effectiveness of capital market regulations and financial reporting in Indonesia has not yet fully succeeded in reducing the risk of financial statement manipulation.

Women in the Boardroom: A Catalyst for Tax Avoidance? Stanley, Nicklaus; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5205

Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.

Women in the Boardroom: A Catalyst for Tax Avoidance? Stanley, Nicklaus; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5205

Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.

CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME Stanley, Nicklaus; Widianingsih, Luky Patricia
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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/zjtnke73

Corporate tax avoidance has long been an ethical and social concern. Understanding what motivates firms to engage in such practices is crucial to maximizing national tax revenues. However, research on financial distress and corporate tax avoidance is commonly seen from the perspective of conventional theories, with the financial distress proxy being less accurate in the context of developing economies. Therefore, this research aims to gather empirical evidence regarding the effect of financial distress on corporate tax avoidance in Indonesia, specifically emphasizing the consumer cyclical sector. This study utilizes secondary data obtained from firms’ audited financial statements for the years 2019 to 2023, analyzed with the panel data regression approach. The results of this study indicate that financial distress significantly and negatively affects corporate tax avoidance. From the perspective of the risk compensation theory, financially distressed firms must respond to their dire situation by changing their behaviour, such as not committing to implementing risky tax avoidance activities. On the other hand, since financially healthy firms have a higher target level of risk, they would be more willing to engage in more tax since they have a ‘financial cushion’. Theoretically, the findings contribute to the accounting and taxation literature by integrating with the risk compensation theory. Practically, the results indicate that tax authorities are advised to scrutinize financially healthy firms more closely, as they tend to have a greater propensity to engage in corporate tax avoidance practices.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search