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All Journal Journal of Accounting Science JESI (Jurnal Ekonomi Syariah Indonesia) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Fahmaninda Listiyani
Universitas Nahdlatul Ulama Yogyakarta
Economics, Econometrics & Finance Education Social Sciences

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Optimizing Government Sukuk to Minimize Foreign Debt: A Qualitative Study on Indonesia’s Fiscal Policy Shift Fahmaninda Listiyani; Dewi Wulansari
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 15 No. 1 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(1).106-125

Abstract

Introduction: Foreign debt has increased the burden on the State Revenue and Expenditure Budget (APBN), leading to unsustainability. Islam, a religion of charity, provides solutions for all aspects of human life, including the fiscal economic system. State sukuk, also known as state Sharia Securities (SBSN), is a sophisticated Islamic financial product that can alleviate issues caused by interest-bearing foreign debt.Methodology: This work uses a qualitative methodology such as in-depth interviews and literature reviews.Results: This research paper results such challenges on enhancing the development of SBSN in Indonesia, such as lack of human resources’ understanding of the Islamic economic system, limited knowledge of the public regarding sharia investment instruments, the main economic drivers that are not yet the primary focus of state sukuk, inapplicability and inflexibility od SBSN, lack of SBSN issuance volume results in high issuance costs. Thus, based on some experts  concluded in this research, it is concluded that there are several policy variables suggested, including increasing human resources, enhancing investor awareness, expanding financing to strategic sectors, developing SBSN innovations, and increasing SBSN issuance volume. Moreover, due to the numerous adverse impacts of foreign debt in accordance with Islamic best practices, this research proposes a transition from foreign loans to sukuk as the primary means of fiscal financing.Conclusion : Fiscal policies that cooperate with Islamic financial institutions are also necessary to help the government fund the national budget deficit and prevent usury. In result, The Ministry of Finance or Bank Indonesia should have an integrated system to address macroeconomic issues, not only based on conventional fiscal tools but also it need to adopt Islamic fiscal tools.
Political Connections as Moderating Factors Affecting Tax Aggressiveness in Indonesian Mining Firms Nazwa Anggita Az-Zahra; Fahmaninda Listiyani
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2139

Abstract

General Background: Tax aggression remains a significant issue in developing countries as it can reduce government revenue and affect fiscal sustainability. Specific Background: In Indonesia, mining companies are considered vulnerable to aggressive tax practices due to their high capital requirements, complex financing structures, and close ties to government policy and regulation. Knowledge Gap: Previous studies on tax aggressiveness have yielded inconsistent findings, whilst evidence regarding the moderating role of political connections remains limited, particularly in the post-pandemic period. Objective: This study investigates the impact of firm characteristics on tax aggressiveness and the moderating function of political connections. Method: This study utilises secondary data from 29 mining companies listed on the Indonesia Stock Exchange over the period 2021–2024. The analysis was conducted using Moderated Regression Analysis (MRA). Results: The findings indicate that leverage has a significant positive effect on tax aggressiveness, whilst institutional ownership is significantly associated with lower tax aggressiveness. Political connections significantly moderate the relationship between institutional ownership and tax aggressiveness, thereby strengthening the link between institutional ownership and tax aggressiveness. Novelty: This study provides evidence regarding the role of political connections in shaping corporate tax behaviour in Indonesia’s post-pandemic mining sector. Implications: These findings highlight the importance of strengthening regulatory oversight and corporate transparency to curb tax aggression practices.
Pengaruh Profitabilitas, Inventory Intensity, dan Leverage Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024 Ika Rakhma Vitria Puji Astuti; Fahmaninda Listiyani; Irfan Gaffar Adnan
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.293

Abstract

Praktik tax avoidance di Indonesia masih menjadi tantangan yang belum terselesaikan, seperti kasus sengketa koreksi pajak pada PT Toyota Manufacturing Indonesia yang  membuktikan rentannya sektor manufaktur memanfaatkan celah hukum demi meminimalkan pajak. Pemerintah mengambil langkah strategis dalam merespons persoalan tersebut dengan mengesahkan UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang mulai diberlakukan secara bertahap tahun 2022. Dari kasus terebut, penelitian ini dilakukan untuk menguji pengaruh dari profitabilitas, inventory intensity, dan leverage terhadap tax avoidance. Populasi pada penelitian ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Sampel pada penelitian ini menggunakan metode purposive sampling dengan kriteria tertentu sehingga terdapat 10 perusahaan sebagai sampel penelitian. Analisis yang digunakan ialah analisis regresi linear berganda dengan menggunakan software SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap tax avoidance, sedangkan inventory intensity berpengaruh negatif signifikan terhadap tax avoidance, dan leverage tidak berpengarh terhadap tax avoidance.
Pengaruh Transfer Pricing, Financial Distress, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Multinasional yang Terdaftar di BEI Periode 2021-2025 Alya Fathimatussholikhah; Fahmaninda Listiyani; Melvin Rahma Sayuga Subroto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i2.1534

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, financial distress, dan profitabilitas terhadap tax avoidance pada perusahaan sektor pertambangan multinasional yang terdaftar di Bursa Efek Indonesia tahun 2021-2025. Dalam penelitian ini, tax avoidance diproksikan dengan Cash Effective Tax Rate (CETR). Penelitian ini dilakukan menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling. Data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan yang tersedia di BEI selama periode penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian menunjukkan bahwa secara parsial transfer pricing terbukti berpengaruh terhadap tax avoidance (sig = 0.002), financial distress tidak berpengaruh terhadap tax avoidance (sig = 0.471), dan profitabilitas berpengaruh terhadap tax avoidance (sig = 0.009). Secara simultan transfer pricing, financial distress, dan profitabilitas berpengaruh terhadap tax avoidance dengan koefisien determinasi sebesar 0.330 yang artinya variabel independen dalam penelitian ini dapat menjelaskan variabel tax avoidance sebesar 33.0%, sementara sisanya sebesar 67.0% dipengaruhi oleh variabel lain selain yang digunakan pada penelitian ini.
Co-Authors Alya Fathimatussholikhah Dewi Wulansari Ika Rakhma Vitria Puji Astuti Irfan Gaffar Adnan Melvin Rahma Sayuga Subroto Nazwa ANggita Az-Zahra