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Reformasi Pajak Berbasis Keadilan dan Kepastian Hukum: Strategi Efektif Mengurangi Sengketa Pajak dan Meningkatkan Efisiensi Sistem Perpajakan Dwi Ramadhan, Wanda; Nausta Pardede, Tiolina Evi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3276

An efficient, fair, and legally certain tax system is a key element in supporting a country's economic stability. However, Indonesia faces significant challenges in managing its tax system, particularly with the increasing number of tax disputes brought to the Tax Court and the Supreme Court. This study aims to analyze the factors contributing to the high number of tax disputes and evaluate strategies that can be implemented to create a more efficient and fair tax system. This research employs a qualitative literature review method, analyzing various academic literature, tax regulations, and statistical data from the Directorate General of Taxes (DGT) systematically. The findings indicate that complex tax regulations, inconsistent rule interpretations, and a lack of transparency in tax audit processes are the primary causes of the high volume of tax disputes. Furthermore, this study finds that the level of digitalization in tax administration remains suboptimal, contributing to increased errors in tax reporting and auditing. In terms of policy implications, this study recommends simplifying tax regulations, enhancing tax administration capacity through digitalization, and improving taxpayer education and outreach. Additionally, increasing efficiency in tax dispute resolution through mediation and arbitration is proposed as a solution to reduce the burden on tax courts. With more targeted reforms, Indonesia’s tax system is expected to become more transparent, efficient, and equitable for all taxpayers.

Penyusunan Anggaran dan Realisasi Anggaran sebagai Alat Penilaian Kinerja Perusahaan: Kajian Literatur Aji Siswanto, Wahyu; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6854

This study aims to analyze the role of budget preparation and budget realization as tools for assessing corporate performance through a literature review. In a complex and dynamic business environment, organizations require effective control mechanisms to ensure optimal resource utilization and the achievement of organizational objectives. This research employs a Systematic Literature Review (SLR) method, selecting articles from indexed national and international journals published between 2015 and 2025. The review process includes identification, selection, data extraction, and synthesis of findings from ten relevant studies. The results indicate that participative budget preparation enhances managerial involvement, commitment, and accountability, while evaluating budget realization enables management to identify deviations and take corrective actions. Furthermore, the implementation of performance-based budgeting and both financial and non-financial performance indicators improves the effectiveness of control and transparency in organizational performance. These findings support the application of Management Control Theory, Agency Theory, and Participation Theory, emphasizing the importance of control, accountability, and engagement within the budgeting system.

Pengaruh Informasi Biaya Relevan dan Pengendalian Internal terhadap Pengambilan Keputusan Manajemen Pada Perusahaan Manufaktur sebagai Kajian Literatur Hernawan, Danar; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6866

This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies

Pengaruh Total Quality Management dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan pada Perusahaan Manufaktur di Indonesia sebagai Kajian Literatur Nurhalizah, Intan; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6885

This study aims to analyze the influence of Total Quality Management (TQM) and Management Control Systems (MCS) on firm performance, particularly in manufacturing companies in Indonesia. Firm performance is an important indicator in assessing operational effectiveness, productivity, and organizational competitiveness. TQM focuses on continuously improving product and process quality through the involvement of all members of the organization, while MCS plays a role in ensuring that all company activities are carried out in accordance with established strategic objectives and policies. This research employs a Systematic Literature Review (SLR) approach by analyzing scientific articles and both national and international journals published between 2015 to 2026. The results of the literature synthesis indicate that TQM and MCS have a positive and significant impact on firm performance, both individually and when integrated. Furthermore, the successful implementation of these two systems is strongly influenced by internal organizational factors, including organizational culture, management commitment, and employee participation. This study provides theoretical contributions to the development of management accounting literature and practical implications for management in designing strategies to improve firm performance.

Determinan Fiskal Dan Motivasi Manajerial Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Sigalingging, Fritles; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7069

This study aims to analyze the effect of effective tax rate, tunneling incentive, and bonus mechanism on transfer pricing practices, with firm size as a moderating variable in automotive companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial reports and is analyzed using panel data regression. The model selection is conducted through Chow, Hausman, and Lagrange Multiplier tests, along with moderation testing to examine interaction effects. The results show that effective tax rate and bonus mechanism have a positive and significant effect on transfer pricing, while tunneling incentive has no significant effect. Furthermore, firm size is able to moderate the effect of effective tax rate on transfer pricing by strengthening the relationship, but is unable to moderate the effects of tunneling incentive and bonus mechanism. These findings indicate that tax factors and managerial incentives are the primary determinants of transfer pricing practices, while the influence of ownership structure and firm size moderation remains limited

Pengaruh Kepemilikan Saham Asing, Leverage, dan Capital Intensity terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sektor Manufaktur di BEI Tahun 2020–2024) Tuanda Jhonson Purba, Tri; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7115

This study aims to analyze the effect of foreign share ownership, leverage, and capital intensity on tax avoidance with earnings management as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from the companies’ annual financial reports. The sample was determined through purposive sampling techniques based on specific criteria, resulting in 97 companies that met the research requirements. The analytical method applied is panel data regression using the Fixed Effect Model (FEM) approach to examine the relationships among variables both partially and simultaneously. The findings indicate that foreign share ownership, leverage, and capital intensity each have a negative and significant effect on tax avoidance. These results suggest that higher levels of foreign ownership, leverage, and capital intensity tend to reduce the likelihood of companies engaging in tax avoidance practices. Furthermore, the Sobel test results reveal that earnings management is capable of mediating the effect of foreign share ownership on tax avoidance. However, earnings management is not proven to mediate the relationship between leverage and capital intensity on tax avoidance in the manufacturing companies examined in this study.

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