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All Journal Jurnal Proaksi Jurnal Akuntansi Jurnal Magister Akuntansi Trisakti
Lin Oktris
Unknown Affiliation
Economics, Econometrics & Finance Education

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Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? Lin Oktris; Agustin Fadjarenie; Apollo Daito; Zuha Rosufila Bt Abu Hasan
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2441

Abstract

This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS)  in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing multiple regression analysis to test the relationships between variables. The results reveal that EV has a significant positive effect on FFS, while EU does not show a significant impact. The novelty of this study lies in its integrative approach, considering the interactive effects between EU and EV, which have been underexplored in previous literature. The findings suggest that high earnings volatility can be an early indicator of financial statement manipulation. The practical implications emphasise the importance of closely monitoring earnings volatility by regulators and auditors as a preventive measure against financial fraud and strengthening internal control mechanisms and corporate governance to minimise the risk of financial statement manipulation.
THE INFLUENCE OF TAX KNOWLEDGE, E-FILING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY AT PT BENUA JAM INTERNUSA yuana; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22522

Abstract

This study aims to analyze the effect of taxation knowledge, the application of e-filing, and tax sanctions on individual taxpayer compliance. This study was conducted on employees of PT Benua Jam Internusa with a total of 157 individuals. A simple random sampling technique was used in sampling, resulting in 61 respondents being selected, with 58 respondents who filled out the questionnaire completely. Data collection was conducted through a survey using a structured questionnaire, and data analysis was performed using the Partial Least Squares (PLS) method. The results showed that tax knowledge has a positive and significant effect on individual taxpayer compliance. Similarly, the application of e-filing and the effective enforcement of tax sanctions can increase the level of compliance. These findings indicate that increasing tax awareness, developing digital infrastructure, and optimizing law enforcement mechanisms can significantly encourage tax compliance. Therefore, this study recommends that tax authorities strengthen public socialization, especially through social media platforms, to increase taxpayers' understanding and involvement in fulfilling their tax obligations.
Pengaruh Institutional Ownership dan Foreign Ownership terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Industri Kelapa Sawit di BEI 2020–2024) Ilham Amanah Rangga Kancana; Lin Oktris
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7933

Abstract

Purpose – This study aims to examine the effect of institutional ownership and foreign ownership on tax avoidance with transfer pricing as a mediating variable.Methodology – The research sample includes 18 palm oil companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The analysis was conducted using panel data regression with Common, Fixed, and Random Effect models, followed by Chow, Hausman, and LM tests. Mediation testing was carried out using the Baron–Kenny approach, Sobel test, and wild cluster bootstrap-t procedure.Findings – The results show that institutional ownership has no significant effect on either tax avoidance or transfer pricing. In contrast, foreign ownership has a significant positive effect on transfer pricing, while transfer pricing has a negative effect on tax avoidance. Mediation testing indicates that transfer pricing does not mediate the relationship between institutional ownership and tax avoidance, but the wild cluster bootstrap-t test suggests a marginal negative mediation between foreign ownership and tax avoidance.Theoretical and Policy Implications – The findings indicate that ownership structure can shape the pattern of related-party transactions, and more comprehensive transfer pricing disclosure is aligned with lower levels of tax avoidance. In practical terms, this study encourages strengthening risk-based supervision and the quality of related-party transaction documentation.Novelty – This study provides new empirical evidence in the Indonesian palm oil industry by combining various mediation approaches, showing that transfer pricing disclosure can function as a compliance mechanism rather than merely as a tool for tax avoidance.
Co-Authors Agustin Fadjarenie Apollo Daito Ilham Amanah Rangga Kancana yuana Zuha Rosufila Bt Abu Hasan