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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ragam Pengabdian
Aisha Salsabila
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Kajian Regulasi dan Proses Bisnis Penilaian Biaya PSC Cost Recovery: Studi Kasus Putusan Pajak Tahun 2020 Aisha Salsabila; Ade Lia Septiana Putri; Alfindo Wira Yudha Pradana; Debora Nurhary Grecia Marpaung; Ilham Agista Putranto; Luthfia Almas
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/tap99298

Abstract

This study analyzes regulatory alignment and the effectiveness of business processes in assessing cost reasonableness under the Production Sharing Contract (PSC) cost recovery scheme in Indonesia’s upstream oil and gas sector. The study is motivated by the high number of tax disputes arising from cost recovery adjustments previously approved by SKK Migas, as reflected in the 2020 Tax Court decisions. A qualitative descriptive approach is applied through regulatory analysis, case studies of Tax Court rulings, and evaluation of cost control business processes using secondary data, including statutory regulations, SKK Migas operational guidelines, and tax dispute decisions. The findings show that, at the normative level, cost recovery and oil and gas taxation regulations are aligned through the uniformity principle. However, the use of broadly defined terms in the negative list of operating costs has led to interpretative differences, moral hazards, and dual oversight between SKK Migas and the Directorate General of Taxes. These conditions contribute to increased tax disputes, legal uncertainty, and instability in state revenue.
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Komisaris Pejabat/Mantan Pejabat, Leverage, Konsentrasi Pelanggan, dan Kepemilikan Institusional Andre Nugroho; Desta Dwi Ramadhan; Riska Lailatul Fitri; Aisha Salsabila; Muhammad Islam Izzatii; Arif Nugrahanto
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7893

Abstract

This study examines the effects of politically connected commissioners (current or former government officials), leverage, customer concentration, and institutional ownership on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with Panel-Corrected Standard Errors (PCSE) and purposive sampling, the final sample comprises 56 firms (280 firm-year observations). The findings indicate that leverage significantly increases tax avoidance, and the presence of commissioners who are current or former government officials further amplifies firms’ propensity to engage in tax avoidance. In contrast, institutional ownership significantly promotes tax compliance, while customer concentration has no significant effect on tax avoidance. Therefore, tax supervision and governance should be prioritized for firms with high leverage and strong political connections, as they are more prone to engage in tax avoidance.
Co-Authors Ade Lia Septiana Putri Alfindo Wira Yudha Pradana Andre Nugroho Arif Nugrahanto Debora Nurhary Grecia Marpaung Desta Dwi Ramadhan Ilham Agista Putranto Luthfia Almas Muhammad Islam Izzatii Riska Lailatul Fitri