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Novianita Rulandari
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ijat@journal.sinergi.or.id
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INDONESIA
Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2025): February 2025" : 5 Documents clear
Thin Capitalization, Financial Distress, and Corporate Governance Impact on Tax Avoidance Mahmudi; Lasulita, Ahmad Faruq
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.285

Abstract

Tax avoidance is a problem many countries face that can disrupt the optimization of tax revenues and economic development. Tax avoidance is a strategy commonly used by taxpayers to avoid tax burdens by exploiting legal loopholes. This study investigates the factors affecting tax avoidance in Indonesia. Specifically, this research explores whether tax avoidance is affected by thin capitalization and the financial distress faced by companies. Besides that, this study is also intended to investigate the influence of governance mechanism proxied by independent commissioners, institutional ownership, and audit quality on tax avoidance. Data was obtained from companies listed on the Indonesia Stock Exchange, i.e., manufacturing firms from 2012-2018. There are 573 observation data from 132 manufacturing companies in Indonesia. This study employed multiple linear regression analysis as a preferred research method to test the proposed hypotheses. This research finds that tax avoidance is significantly affected by thin capitalization, financial distress, and audit quality. However, this research did not find any influence of independent commissioners and institutional ownership on tax avoidance
The Effect of ESG Disclosure, Green Investment, and Carbon Emission Disclosure on the Value of Energy Companies in Indonesia: Analysis for the 2019-2023 Period Putri, Alyssa Aulya; Paramita, Veronika Santi
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.406

Abstract

This study aims to examine firm value in the energy sector during 2019-2023. Climate change remains one of the world's most urgent and long-term environmental problems. The energy sector contributes significantly to total emissions, with a high dependence on fossil fuels, particularly coal. The average enterprise value of the energy sector fluctuated from 2019 to 2023. Examination of the influence of ESG disclosure, green investment, and carbon emission disclosure on firm value in the energy sector from 2019 to 2023 is appropriately stated in this study. Climate action is now used as one of the investment considerations by investors as part of the response to the Sustainable Development Goals (SDGs). This quantitative study uses descriptive causality approaches. It uses panel data as a secondary source and examines energy firms registered on the Indonesia Stock Exchange between 2019 and 2023. A purposive sampling method is applied to select nine energy sector companies as samples. Researchers used panel data regression. The study findings show that firm value is not affected by ESG disclosure. Furthermore, firm value is positively impacted by green investment and carbon emission disclosure. ESG Disclosure, Green Investment, and Carbon Emission Disclosure simultaneously affected firm value.
The Effect of Environmental Social Governance, Good Corporate Governance, and Capital Structure on the Firm Value of Basic Material Companies in Indonesia (2019-2023) Agustin, Fasya Nur Aini; Paramita, Veronika Santi
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.407

Abstract

This study seeks to examine firm value in the basic material sector companies from 2019 to 2023. During the 2019-2023 period, the value of the basic material sector companies tended to decrease. The objective of this research is to examine whether the firm value of basic material sector companies listed on the IDX for the 2019-2023 period is influenced or not by Environmental Social Governance, Managerial Ownership, Institutional Ownership, Audit Committee, and Debt to Equity Ratio. This study employs a quantitative approach featuring descriptive causality analysis, utilizing panel data obtained from secondary sources. The researcher determined the basic materials sector as the population and eight companies as the sample. The purposive sampling method was used to conduct this sampling. Panel data regression is applied by the researcher to analyze the data. The findings indicate that partially that ESG, along with managerial and institutional ownership positively affects the value of the firm. However, firm value does not seem to be impacted by the audit committee and DER. Simultaneously, firm value is affected by ESG, managerial ownership, institutional ownership, audit committee, and DER.
Tax Avoidance and Evasion: Trends, Challenges, and Policy Solutions Pandoyo
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.487

Abstract

Tax avoidance and tax evasion pose significant threats to economic stability and fiscal integrity worldwide. This study explores the key drivers influencing taxpayer behavior, including tax policy complexity, public trust, digitalization, cultural attitudes, and international cooperation. Using a systematic literature review, this study synthesizes findings from recent empirical research to analyze global trends in tax compliance. The results indicate that unclear and inconsistent tax policies contribute to avoidance, while technological innovations such as AI-driven audits and digital reporting enhance compliance. Societal factors, including tax morale and governance quality, significantly impact tax behavior, with corruption and regulatory inefficiencies exacerbating non-compliance. Cross-country comparisons reveal that developed economies with strong enforcement mechanisms experience lower tax evasion, whereas developing nations struggle with institutional weaknesses. The study highlights the need for transparent and simplified tax policies, enhanced digital tax infrastructure, and stronger international cooperation to mitigate tax avoidance. Future research should incorporate primary data analysis to refine policy recommendations and explore regional variations in tax compliance. Addressing these challenges requires an integrated approach that combines legal, technological, and educational interventions. Strengthening enforcement mechanisms and fostering tax awareness among citizens are critical to ensuring a fair and sustainable tax system.
Sustainability Accounting and the Future of ESG Reporting: Investor Insights Lestari, Putri Ayu; Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.488

Abstract

This study explores investor perceptions of Environmental, Social, and Governance (ESG) reporting and its role in sustainable investment decision-making in Indonesia. Using a qualitative case study approach, data were gathered through in-depth interviews with institutional investors, financial analysts, and corporate executives. Thematic analysis revealed key factors influencing investor trust, including transparency, standardization, and third-party audits. The findings show that transparent and consistent ESG reports, especially those aligned with international standards like the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB), enhance investor confidence by improving comparability and reducing greenwashing risks. Third-party audits further strengthen the credibility of ESG disclosures. Despite these benefits, several challenges remain, such as regulatory inconsistencies, limited data availability, and the subjectivity of sustainability metrics. This research contributes to the understanding of ESG reporting’s impact on investment decisions and highlights the need for standardized frameworks and independent verification to build trust. Policymakers and corporations are encouraged to adopt uniform ESG standards and audit practices. Future studies should explore the effects of mandatory ESG disclosures and the role of technology in improving ESG reporting’s accuracy and transparency.

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