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Novianita Rulandari
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sinergikawulamuda@gmail.com
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+6281289935858
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ijat@journal.sinergi.or.id
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Jl. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
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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 3 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2025): November 2025" : 3 Documents clear
Capital Structure and Value Creation in Listed Oil and Gas Companies in Nigeria Aderibigbe, Amos Adejare; Babatunde, Shakirat Adepeju; Babalola, Olufisayo; Ayilara, Modinat Abiola
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.848

Abstract

Value creation (VC) increases shareholder value and maintains a competitive advantage; however, most companies tend to miss their mark in creating consistent value due to suboptimal capital structure (CS) choices. The primary objective of this study is to assess the nexus between CS and VC among listed oil and gas (O&G) companies in Nigeria. CS is represented by the debt-equity ratio (DER), the equity-to-total assets ratio (ETAR), and the total debt-to-total assets ratio (TDTA). VC is proxied by return on equity (ROE) and Tobin’s Q (TOQ). The data employed in the study were secondary data sourced from audited financial statements of the eight listed O&G firms in Nigeria between 2014 and 2023. The panel data regression analysis was guided by the Hausman test. The results of the findings showed that DER and ETAR have inverse and positive significant effects, respectively, on ROE. TDTA has an inconsequential adverse effect on ROE. DER has a significant adverse relationship with TOQ at the 10% level. ETAR and TDTA have direct and negative insignificant relationships with TOQ, respectively. The study affirmed that there exists a distinct nexus between CS and VC. Firms are encouraged to reinforce equity financing to create value.
Adaptive Tax Planning and Corporate Sustainability: Evidence from Indonesia Silalahi, Heriantonius; Han, Steven; Ihsan, Maulana Afif
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.859

Abstract

This study investigates the influence of financial performance indicators and Environmental, Social, and Governance (ESG) scores on tax planning practices among listed companies on the LQ45 index in Indonesia from 2018 to 2023. Tax planning, once focused solely on minimizing tax expenses, has evolved into a mechanism that supports corporate sustainability by promoting transparency, ethical governance, and long-term value creation in line with emerging regulatory frameworks. This study employs a quantitative panel data regression approach to examine how financial performance and ESG engagement influence corporate tax planning among Indonesia’s LQ45 firms. The results show that ETR, ROA, TI, and FPI significantly shape tax planning intensity, while higher ESG scores correspond to less aggressive fiscal behavior. These findings highlight a strategic shift in tax planning—from short-term cost minimization to a governance-driven approach integrating financial efficiency with ethical and sustainable corporate practices. From a policy standpoint, the findings suggest that fiscal regulations should reward firms integrating ESG principles into transparent and responsible tax behavior. For corporate managers, aligning tax planning with ESG principles can enhance long-term competitiveness and mitigate reputational risks. This research contributes to the discourse on responsible taxation and offers strategic insights for both regulators and business leaders.
Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises Ramadhan, Yanuar; Setiawan, Yusup; Ucok Jimmy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.914

Abstract

Climate change is a global challenge that demands active responsibility from the corporate sector, particularly the energy industry, which is the largest contributor to carbon emissions in Indonesia. In this context, Strategic Management Accounting (SMA) plays a crucial role in integrating business strategy with sustainability objectives to support the achievement of Sustainable Development Goal (SDG) 13 – Climate Action. This study aims to analyze how SMA helps energy companies to design, implement, and evaluate climate strategies through governance mechanisms, management control systems, and environment-based performance metrics. This study offers a unique contribution by positioning SMA as an institutional mediator—a role that remains underexplored in the Indonesian context. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. The study was conducted through the selection and synthesis of academic literature, research reports, and publications from international institutions relevant to the context of energy companies in Indonesia. The findings reveal that SMA acts as an institutional bridge connecting external pressures—such as regulatory mandates, investor expectations, and professional norms—with internal mechanisms like management control systems, performance metrics, and incentive structures. The integration of the Sustainability Balanced Scorecard (SBSC), carbon accounting, and internal carbon pricing enhances the alignment between financial performance and climate objectives. This study concludes that SMA plays a transformative role in embedding sustainability into corporate governance and operational systems. The findings underscore the need for corporate leaders and policymakers to strengthen SMA-based governance architectures, as doing so can significantly enhance Indonesia’s progress toward SDG 13 and accelerate its broader transition toward a low-carbon economy.

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