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Journal of Financial and Tax
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 27763145     EISSN : 27763226     DOI : https://doi.org/10.52421/fintax.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 41 Documents
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Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender Anthony Holly; Fransiskus Eduardus Daromes; Robert Jao; Della Amelia Coeputra
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.432

Abstract

The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy Tiara Setra Linuhung; Memen Kustiawan; Ida Farida Adi Prawira
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.434

Abstract

This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
Pengaruh Pendapatan Asli Daerah Dalam Mengentaskan Kemiskinan Dengan Pendekatan Fixed Effect Model Yahya Nusa
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.437

Abstract

The purpose of this study is to analyze whether poverty alleviation in the districts/cities of Papua province can be influenced by Regional Original Income or still depends on central transfer funds. The data used in this study are Regional Original Revenue, Balancing Fund and Special Autonomy Fund obtained from the Budget Realization Report (LRA) at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance. Meanwhile, poverty data is obtained from the Central Statistics Agency (BPS) of Papua province, where the data is a combination of time series data and cross section (pool data / panel data) in 29 districts/cities in Papua province during 2012-2022. The research method is panel data analysis with Fixed Effect Model (FEM) approach using EViews12. The results showed that Regional Original Income did not have a significant effect on poverty in the districts/cities of Papua province, while the Balancing Fund and Special Autonomy Fund had a significant effect on poverty in the districts/cities of Papua Province. This shows that in alleviating poverty in the districts/cities of Papua province still depends on central transfer funds, namely the balance fund and special autonomy funds. However, if the government can optimize the sources that are the basis of local original income optimally, then the role of local original income has the potential to reduce poverty in the districts/cities of Papua province.
Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan Made Dwi Cahaya Permana; Dadi Heryana; Amrie Firmansyah
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.439

Abstract

This research aims to determine the effect of changes in the board of directors' structure, board of directors' bonuses, dividend policy, and increase in company debt on earnings management. This research uses a purposive sampling method. The data type used is panel data for 2020-2022 in the form of banking sector company data obtained from the Indonesia Stock Exchange with a total of 137 data. The research uses quantitative research methods with multiple linear regression models. This research indicates that changes in directors and directors' bonuses have no effect on earnings management, while dividend policy has a negative effect on earnings management, and changes in debt have a positive effect on earnings management
Pengaruh Kebijakan Dividen, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Ita Rahmawati; Lailatus Sa'adah; Zakiyatul Miskiyah
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.448

Abstract

The goal of this study was to ascertain how the debt policies of banking businesses listed on the Indonesia Stock Exchange would evolve between 2018 and 2022 depending on the dividend policy, profitability, and company growth. The dividend policy, profitability, and corporate growth on the company's debt policy are the variables used in this study. Purposive sampling, or selecting participants based on predetermined criteria, was the sampling technique utilized in this study. Four companies served as samples for this study's criteria. Panel data regression analysis is the method used to determine the combined and individual effects of the independent factors on the dependent variable. Data analysis or regression results demonstrate that debt policy is simultaneously impacted by dividend policy, profitability, and firm growth. Partially, the factors affecting the dividend policy, profitability, and corporate expansion have no appreciable impact on the debt policy. The adjusted R square value of the coefficient of determination is 0.937112 in magnitude. This indicates that three independent variables may account for 93.7112% of the dependent variable, or debt policy, while additional variables or factors outside the model can account for the remaining 6.2888% of the dependent variable
INFLUENCE OF INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS Ariyati, Vievi; Indriani, Agustina
Journal of Financial and Tax Vol. 5 No. 2 (2025): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v5i2.665

Abstract

This research aims to test and analyze the influence of institutional ownership, capital intensity and financial distress on tax aggressiveness. The population used in this research is energy sector companies listed on the IDX in 2020-2024. The sampling technique used in this research was purposive sampling, so that 105 samples were obtained. Data were analyzed using panel data linear regresion via Eviews 12. The results of this study indicate that institutional ownership has an effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness and financial distress have no effect on tax aggressiveness. This research concludes that the greater the institutional ownership, the lower the company's tax aggressiveness. Meanwhile, whether or not there is capital intensity or financial distress cannot encourage a company to engage in tax aggressiveness.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG Holly, Anthony; Lukman; Jao, Robert; Mardiana, Ana; Kasim, Chelsea
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.671

Abstract

The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.
KEADILAN PAJAK UMKM DALAM PERSPEKTIF TEORI RAWLSIAN: ANALISIS PADA INDIVIDUAL DAN CORPORATE TAX DI INDONESIA Al Huda, Nabilah Hakimah; Furqon, Imahda Khoiri
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.672

Abstract

This article aims to analyze tax fairness for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through the perspective of John Rawls’ theory of justice. This study a qualitative method with a literature review approach that examines academic literature, tax regulations, and previous research results to assess the suitability of tax policies with the principle of justice as fairness. The analysis focuses on two of Rawls’ main principles, namely equal liberty and the difference principle, to evaluate the extent to which the Indonesian tax system, particularly through Government Regulation No. 23 of 2018, Government Regulation No. 55 of 2022, and the Tax Regulation Harmonization Law, reflects the value of distributive justice. The results of the study show that although the MSME tax policy has provided concessions and incentives for small businesses, inequalities in digital access, tax literacy, and administrative capacity remain major obstacles to the realization of substantive fiscal justice. The important findings of this study confirm that the application of Rawls’ theory of justice can serve as a normative basis for improving tax policy to be more inclusive, proportional, and favorable to economically disadvantaged groups, while strengthening the moral function of taxation as a tool for social welfare redistribution.
FUNGSI PAJAK SEBAGAI SUMBER PENERIMAAN NEGARA : STUDI LITERATUR: bahasa indonesia Amalia, Eri Sisca; Furqon, Imahda Khoiri
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.673

Abstract

Taxes are an important element in the management of state finances, serving as the main source of revenue to support national development and maintain economic stability. Taxes are not a financial responsibility of citizens, but also a strategic tool to encourage economic growth, equitable income distribution, and state financial capacity. This study reviews the role of taxes as a source of state revenue with an emphasis on two main points: problems in maximizing tax revenue and government efforts to improve the effectiveness of the taxation system. The problems faced include low compliance among taxpayers, alternatives for tax avoidance and fraud, suboptimal tax management, and the complexity of taxation in the digital economy era. The growth of the digital economy has made tax collection complicated because many transactions are difficult to track. In response, the government has reformed and modernized the tax system, including digitizing services, implementing a self-assessment system, integrating taxpayer data, and improving tax education and outreach programs for the public. This study applies a descriptive qualitative approach with a literature study method using secondary data from reliable sources. The findings show that taxes function not only as a source of government funding but also as a tool.
TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK Cahyaningtyas, Rahmayanti; Adi Prawira, Ida Farida; Kustiawan, Memen
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.689

Abstract

This study aims to analyze the implementation of tax planning as an effort to improve Corporate Income Tax efficiency at PT Yupi Indo Jelly Gum Tbk. This research employs a descriptive qualitative method with a case study approach, utilizing secondary data from the Annual Financial Reports for the fiscal years 2023 and 2024. The analysis focuses on the fiscal reconciliation of entertainment expenses, donations, and financial expense, which significantly contribute to positive fiscal corrections. The results indicate that prior to tax planning, the company bore a higher tax expense due to expenses classified as non-deductible. By implementing tax strategies, specifically create of a Nominative List for entertainment expenses, aligning donations with the criteria of Government Regulation No. 93 of 2010, and proving the business purpose of loan funds (tracing) to satisfy the 3M principle, these expenses were successfully reclassified as deductible expenses. The simulation results demonstrate that these strategies generated tax savings of IDR 244,769,140 in 2023 and IDR 790,359,240 in 2024. This study concludes that legal tax planning is effective in optimizing tax liabilities while maintaining compliance with applicable tax regulations.

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