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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 174 Documents
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The Effect of Thin Capitalization on Tax Avoidance: A Literature Review From 2015 to 2025 Salsabila, Alisya Putri; Rahayu, Hastanti Agustin
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.199-221

Abstract

Studi ini menyajikan Tinjauan Pustaka Sistematis (TPL) tentang dampak kapitalisasi tipis terhadap penghindaran pajak berdasarkan analisis 21 jurnal SINTA 2 dan 3 terakreditasi dari tahun 2015 hingga 2025. Hasil sintesis menunjukkan bahwa hubungan antara kedua variabel tidak konsisten, dengan temuan yang bervariasi: signifikan, positif, negatif, dan tidak berpengaruh. Variasi ini didorong oleh perbedaan teori yang mendasari (Teori Keagenan yang dominan), konteks penelitian, karakteristik sampel, dan proksi yang digunakan (Rasio MAD dan DER untuk kapitalisasi tipis; ETR dan CETR untuk penghindaran pajak). Studi ini menyoroti keterbatasan metodologi dalam literatur yang ada dan merekomendasikan perbaikan metodologi, diversifikasi proksi, dan perluasan konteks penelitian untuk studi mendatang.
Doing Well by Blowing Right: How Whistleblowing Practice Enhances Corporate Risk Disclosure Ratu, Dewi Mustika
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.222-232

Abstract

Given the prevalence of corruption scandals in State-Owned Enterprises (SOEs), it is crucial to assess the effectiveness of whistleblowing systems in promoting transparency of risk management information. Therefore, this study investigates the relationship between whistleblowing practices and the level of corporate risk disclosure. Using archival methods, observations were conducted between 2016 and 2021 at SOEs listed on the Indonesia Stock Exchange (IDX). As expected, using stakeholder theory and the "doing well by doing good" perspective, effective whistleblowing provides information about current and potential risks that are not easily detected. Therefore, regulators and investors need to critically evaluate information in risk disclosures, by considering whistleblowing as a positive signal of reliable corporate governance.
Corporate Governance Structure Impact on Bank Firm Value in Indonesia 2021-2024 Resandy, Meyta Ayu; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.164-178

Abstract

National economic stability is influenced by the banking sector as a financial intermediary. This study develops an agency theory based model to explain the role of corporate governance in enhancing firm value. Using quantitative methods with multiple linear regression, the research examines banking companies listed on the Indonesia Stock Exchange (IDX) during 2021 to 2024, based on secondary data from annual reports. Analysis includes classical assumption tests and hypothesis testing. Results show that corporate governance structures such as board size, audit committee size, board independence, and institutional ownership significantly affect firm value (Tobin’s Q). Board size, audit committee size, and board independence have positive effects, while institutional ownership has a negative effect. The findings contribute to strengthening corporate governance practices in the Indonesian banking sector.
Deferred Tax Expense and Tunneling Incentive Influence on Tax Avoidance via Transfer Pricing Maghfirah Armadhana, Annisa Nur; Santika, Sisca; Khairiyah, Nurul Musfirah
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.179-198

Abstract

This research aims to analyze the effect of Deferred Tax Expense and Tunneling Incentives on Tax Avoidance with Transfer Pricing as an intervening variable in multinational companies located in Indonesia. This study uses a quantitative approach with secondary data from 17 multinational companies listed on the OECD website during the period of 2022–2024. The analytical technique used is path analysis to test the direct and indirect relationships between variables. The research results indicate that simultaneously, Deferred Tax Expense and Tunneling Incentive have an influence on Tax Avoidance. Partially, the Deferred Tax Expense has a negative impact on Tax Avoidance, Tunneling Incentive does not affect Tax Avoidance, Deferred Tax Expense does not affect Transfer Pricing, Tunneling Incentive does not affect Transfer Pricing, Transfer Pricing cannot mediate the effect of Deferred Tax Expense on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Tunneling Incentive on Tax Avoidance.

Page 18 of 18 | Total Record : 174

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