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Tri Wahyu Oktavendi
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Journal of Multiperspectives on Accounting Literature
Published by Universitas Muhammadiyah Malang
ISSN : 30217253     EISSN : 30217261     DOI : https://doi.org/10.22219/jameela
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JAMEELA – Journal of Multiperspectives on Accounting Literature is a peer-reviewed journal which aims to bring its readers the comprehensive descriptions, best analysis and discussion in the developing field of accounting literature. Topics covered include: Aspects of accounting literature in private and public organisations, digital business, knowledge management, intellectual capital, accounting and management information system, philosophical and methodological approaches to accounting research, new and emerging agendas for accounting research and reflective accounts of professional practice.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 32 Documents
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Corporate governance and tax avoidance in emerging markets: does political connection matter? Bani Alkausar; Prinintha Nanda Soemarsono; Annisa Wulandari; Nitami Galih Pangesti; Ajeng Rachma Pertiwi; Azrul Abdullah
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature (In Press)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44835

Abstract

Purpose – This study examines the role of a Corporate Governance on corporate tax avoidance and whether political connection moderates this relationship in Indonesian listed firms. Methodology/approach - This study employs panel data regression with pooled Ordinary Least Squares (OLS) based on Common Effect Model (CEM). It is based on a sample of 323 firms listed on the Indonesia Stock Exchange in 2015–2022, yielding 2,584 firm-year observations. Findings – The findings show that stronger corporate governance is associated with lower corporate tax avoidance. However, its influence is more evident in firms' tax payment behaviour than in tax deferral practices. Political connection does not alter the role of corporate governance in shaping corporate tax avoidance. Practical implications - This study imply regulators could strengthen governance supervision and tax compliance, whereas companies should improve their governance quality to lessen opportunistic taxation conduct and reputation loss. Novelty – This study provides new evidence on the role of political connection in the governance and tax avoidance relationship within the institutional context of Indonesia.
ESG, financial distress, firm age, and tax avoidance: evidence from Indonesia and Malaysia Rahmawati Hanny Yustrianthe; Kumala Jati Eka
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature (In Press)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44938

Abstract

Purpose - This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure, financial distress, and firm age on corporate tax avoidance in Indonesia and Malaysia. Design/methodology/approach - Using an unbalanced panel dataset of 435 firm-year observations from publicly listed companies in Indonesia and Malaysia over 2022–2024 period, selected using purposive sampling, and estimates the model using a fixed effects regression with robust standard errors. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where lower CETR values indicates a higher level of tax avoidance. Findings - In Indonesia, governance disclosure is associated with higher levels of tax avoidance, while financial distress is associated with lower levels of tax avoidance.. Environmental and social disclosures, as well as firm age do not demonstrate meaningful effects on tax avoidance. In Malaysia, ESG disclosures do not appear to influence tax avoidance. However, financial distress is encourages higher levels of tax avoidance, whereas older firms are less likely to engage in lower levels of tax avoidance. Practical implications - The findings underscore the importance of how institutional and market settings shape the impact of governance and firm attributes on tax strategies, providing key insights for regulators seeking to align corporate sustainability disclosures with fair fiscal contributions in emerging Southeast Asian economies. Originality/value - This study providing empirical comparative evidence on the distinct mechanisms through which corporate characteristics and sustainability disclosures affect tax avoidance across two neighboring emerging markets.

Page 4 of 4 | Total Record : 32

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