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All Journal Akuntansi : Jurnal Akuntansi Integratif Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Agus Puji Priyono
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Economics, Econometrics & Finance Social Sciences

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Optimizing the Implementation of Good Corporate Governance in Strengthening the Influence of Tax Planning and Investment Opportunity Set on Firm Value Shandy Cahya Febriana; Ivan Yudianto; Agus Puji Priyono
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4101

Abstract

The purpose of this study is to examine the optimization of good corporate governance on tax planning and investment opportunity set toward firm value. Tax planning (X1) and investment opportunity set (X2) are the independent variables in this study, while firm size (Y) are the dependent variables and good corporate governance (Z) are the moderation variables. The data used in this research is derived from companies listed in the LQ45 index, with a sample of 24 companies listed on the BEI from 2019-2023. Descriptive and verification analysis methods were used to determine the development and influence of variables both partially and simultaneously. The data was collected from financial statement, documents, books, and internet media. The results of the partial test using the t-test show that the tax planning (X1) variable has no significant effect on firm value (Y), while investment opportunity set significantly affects firm value (Y). Additionally, good corporate governance does not strengthen the effect of tax planning on firm value, while good corporate governance strengthens the effect of investment opportunity set on firm value. However, through the F-test, good corporate governance significantly strengthens the effect of both tax planning and investment opportunity set on firm value (Y) simultaneously.
IMPACT OF INCOME TAX EXEMPTION ON BPKH’S FINANCIAL PERFORMANCE IN HAJJ FUND MANAGEMENT (2018–2023) Alvira Sya’bannia Putri; Agus Puji Priyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2025

Abstract

This study examines the impact of the income tax (PPh) exemption policy on the financial performance of the Hajj Financial Management Agency (BPKH). Regulated under Law No. 11 of 2020 and Minister of Finance Regulation (PMK) No. 18 of 2021, this policy aims to optimize Hajj fund management. Using fiscal policy and stewardship theory, the study compares BPKH’s financial performance before (2018–2019) and after (2022–2023) the policy implementation through financial ratio analysis, including solvency, efficiency, and profitability ratios. A quantitative approach was employed with descriptive statistics and the Wilcoxon signed-rank test. Results indicate that while changes were observed in financial ratios, they were not statistically significant. However, a positive shift in investment composition was noted, with a higher allocation to return-generating instruments post-policy. This suggests an improvement in BPKH’s investment strategy, even though its impact on financial ratios remains statistically insignificant. These findings highlight the need for further evaluation of tax incentives in enhancing the financial sustainability of Hajj fund management
Co-Authors Alvira Sya’bannia Putri Ivan Yudianto Shandy Cahya Febriana