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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 155 Documents
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Profitability Moderates Capital Intensity And Leverage Toward Tax Aggressiveness Raharjo, Naura Zalfa Prinda; Rustam, Akie Rusaktiva
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.214

Abstract

This study examines the effects of capital intensity and leverage on tax aggressiveness, with profitability serving as a moderating variable. It utilizes secondary data obtained from the official websites of IDX and respective companies. The population comprises manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, from which a sample of 51 companies across five periods is selected using purposive sampling. To analyze the data, multiple linear regression test and moderated regression analysis (MRA) are employed. The results of this study indicate that capital intensity, as well as its interaction with profitability, may contribute to increased tax aggressiveness. In contrast, leverage is found to mitigate tax aggressiveness. However, the interaction between leverage and profitability does not appear to affect tax aggressiveness, suggesting that leverage, when moderated by profitability, does not increase tax aggressiveness.
A Semiotic Study of the Annual Reports of PT Bank Central Asia, Tbk Before and During Its Recognition as the Winner of the 2023 Annual Report Award (ARA) Khoiriyah, robi'atul; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.215

Abstract

This study examines the transformation of corporate communication in PT Bank Central Asia Tbk’s annual reports before and after winning the Annual Report Award (ARA) 2023 through a three-stage semiotic approach. Using a qualitative interpretative method and content analysis based in syntax, semantics and pragmatics, the research focuses on narrative text, data visualization, and financial reports from 2022-2024. The results show that narrative structure evolved from passive-descriptive (2022) to active-persuasive and cohesive (2023-2024), with increasingly narrative infographic-visual integration. Semantically, net profit transformed from a recovery symbol (2022) into evidence of digital-ESG transformation success (2023) and a post-award stability marker (2024) . ESG evolved from an administrative supplement to a core corporate identity foundation. Pragmatically, the annual report ‘s communicative function shifed from informative to persuasive-legitimation, with narratives influencing investor and stakeholder perceptions. These findings reinforce the understanding that annual reports act as media for social reality construction and symbolic legitimation instruments. Practical implications emphasize the importance of strategic narratives, persuasive visuals, and  ESG meaning in strengthening reputation and market trust. This study contributes to qualitative accounting and financial communication literature, particularly for  companies seeking symbolic advantage through sustainable reporting.
The Effect Of Corporate Social Responsibility (Csr) Reporting On Finan-cial Performance And Company Reputation In Primary Consumer Goods Companies Priaji Santoso, Langen; Yeney Widya Prihatiningtias
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.220

Abstract

Penelitian ini bertujuan untuk menguji aspek-aspek yang dipengaruhi Pelaporan Corporate Social Responsibility (CSR) pada perusahaan Sektor Barang Konsumen Primer di Indonesia yang menerbitkan laporan tahunannya pada BEI tahun 2018-2023. Aspek tersebut adalah Kinerja Keuangan yang diproksikan nilai ROE dan NPM juga aspek Reputasi Perusahaan. Metode penentuan sampel yang digunakan adalah Purposive Sampling yang kemudian diperoleh 90 laporan keuangan tahunan yang memenuhi kriteria. Pengolahan data dilakukan dengan content analysis pada poin pelaporan CSR menggunakan indikator GRI dan Reputasi Perusahaan berdasarkan poin Walsh et al (2009). Hasil penelitian ini menunjukkan bahwa variabel pelaporan Corporate Social Responsibility berpengaruh positif pada kinerja keuangan baik yang diproksikan ke ROE maupun NPM, dan berpengaruh positif pada reputasi perusahaan.
The Influence Of Esg Disclosure On Firm Value With Firm Growth As A Moderator Dini Kartikasari; Gugus Irianto
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.221

Abstract

Increasing investor demands for transparency have made ESG disclosure a strategic element that can maximize firm value. This study aims to assess the influence of ESG disclosure on firm value with firm growth as a moderator. From a population of manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period, 84 were selected as the sample via a purposive sampling technique. The dependent variable of company value is measured using Tobin's Q, the independent variable of ESG is measured through standard GRI content analysis (scale of 0-3), and the moderating variable of company growth is measured using sales growth. The acquired data were analyzed using the Moderated Regression Analysis (MRA). This study finds that ESG disclosure does not significantly influence firm value, indicating that the market tends to perceive that the ESG implementation and disclosure costs are beyond the produced benefits and that the current disclosure quality is not relevant. Further, this study identifies that firm growth significantly moderates the influence of ESG disclosure on firm value. In fast-growing companies, ESG disclosure is related to an increase in firm value. This finding demonstrates that investors see ESG transparency as a positive signal from responsible and long-term-oriented management, particularly in companies with sound growth prospects.
Tax Avoidance, Good Corporate Governance, And Firm Risk: The Moderating Role Of Tax Risk In The Banking Sector Alfita Maharani, Saka; Fury Puspita, Ayu
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.226

Abstract

This study examines the role of tax avoidance and Good Corporate Governance (GCG) in shaping corporate risk in the Indonesian banking sector, where increasing regulatory scrutiny and market volatility highlight the importance of effective risk management. The study aims to analyse the effect of tax avoidance and GCG on corporate risk, with tax risk serving as a moderating variable. Using a quantitative approach, this research employs panel data regression and Moderated Regression Analysis (MRA) on 68 firm-year observations from 16 banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The findings indicate that tax avoidance has a positive effect on corporate risk, suggesting that aggressive tax strategies increase uncertainty and risk exposure. GCG, proxied by the proportion of independent commissioners, also shows a positive effect on corporate risk. Furthermore, tax risk strengthens the positive relationship between tax avoidance and corporate risk, while weakening the relationship between GCG and corporate risk. These results imply that tax-related uncertainty can undermine governance mechanisms. Practically, the findings suggest that regulators such as the Financial Services Authority (OJK) should strengthen supervision of tax-related risks, while bank management should integrate tax risk considerations into governance and risk management frameworks to enhance financial stability.
The Influence Of Financial Stability, Change In Director, Political Connection, Nature Of Industry, Change In Auditor, And Ceo Duality On Fraud Detection Ayunda, Ni Luh Kirana Maheswari Putri; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.227

Abstract

This study aims to examine the effects of fraud factors described in the fraud hexagon theory. According to this theory, there are six elements influencing fraudulent behavior: pressure, opportunity, rationalization, capability, arrogance, and collusion. Beneish M-Score was used in this study to detect fraud. From the population of insurance companies listed in the Financial Services Authority during the 2019–2023 period, 46 companies were selected as samples using purposive sampling. Using logistic regression analysis, this study finds that pressure and opportunity, which are proxied by financial stability and the nature of the industry, have positive effects on fraud detection. Meanwhile, capability proxied by change in director, collusion proxied by political connection, rationalization proxied by change in auditor, and arrogance proxied by CEO duality have no effect on fraud detection.
The Effect Of Earnings Management On Tax Avoidance, Environmental Social Governance (Esg) Disclosure As The Moderating Variable Sari, Tarisya Wahyu Permata; Hariadi, Bambang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.228

Abstract

This quantitative study aims to examine the effect of earnings management on tax avoidance and the moderating role of environmental social governance (ESG) disclosure in this relationship. A non-probability sampling method with a purposive sampling technique was employed, resulting in a sample of 46 manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2022 period. Multiple linear regression analysis and moderated regression analysis (MRA) were used to process 206 sample observations with the assistance of SPSS. The findings indicate that earnings management does not have a direct effect on tax avoidance, and that ESG disclosure among manufacturing firms is proven to weaken the effect of earnings management on tax avoidance. Therefore, increasing transparency and accountability through ESG disclosure serves as a control mechanism against unethical corporate practices, thereby helping to maintain the positive image and reputation that have been established.
The Effect Of Financial Distress On Stock Prices With Capital Structure As A Moderating Variable Sabrina Maharani, Nabila Rizka; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.229

Abstract

The LQ45 Index comprises companies with large market capitalization and high liquidity on the Indonesia Stock Exchange (IDX), making it a primary benchmark for national stock market performance. However, global economic volatility and domestic pressures can increase the risk of financial distress. This quantitative study aims to analyze the effect of financial distress on the stock prices of companies listed in the LQ45 Index on the IDX during the 2021-2023 period, with capital structure as a moderating variable. Financial distress was measured using the Modified Altman Z-Score model, while capital structure was measured using the Debt-to-Equity Ratio (DER). The sample consists of 22 companies observed over three time periods. Financial reports and stock price data were processed using panel regression with Moderated Regression Analysis (MRA). The results show that high financial distress tends to lower stock prices, and a high capital structure contributes to declining stock prices due to increased financial risk. Moreover, the interaction test reveals that a high capital structure can weaken the effect of financial distress on stock prices. This suggests that an optimally managed capital structure can help companies mitigate the impact of financial pressure. This study offers insights for management in designing funding strategies and for investors in making investment decisions.
Detection Of Tax Avoidance Indications Using The Fraud Diamond Theory On Multinational Companies In Indonesia Chumairo, 'Afiifatul; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The phenomenon of fraud often occurs lately. Fraud can also occur in the context of taxation. Tax avoidance that is initially legal can lead to fraud if it violates the law and harms other parties. This study aims to examine the effect of Fraud Diamond Theory indicators on factors indicating tax avoidance. Using a purposive sampling technique, 39 multinational companies listed on the Indonesia Stock Exchange during the 2021-2023 period were selected as the samples. A set of panel data acquired from these companies were analyzed using the Common Effect Model (CEM) in EViews 12. The results indicate that pressure, opportunity, and rationalization individually do not affect the detection of tax avoidance indications, whereas capability has a partial positive effect. Furthermore, the four indicators of the Fraud Diamond Theory collectively influence the detection of tax avoidance indications. The theoretical implications of this study indicate that fraud theory can also be used in the context of taxation. Taxpayers need to be more observant in managing their tax management so as not to enter the illegal realm. Tax authorities also need to more strictly monitor tax avoidance schemes usually carried out by taxpayers.
A Performance Analysis Of The Veterinary Teaching Hos-pital Of Universitas Brawijaya Using The Balanced Score-card Method Ayu, Sherinda; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe the performance of RSHP UB using the Balanced Scorecard. This study applies a quantitative approach, using primary data from RSHP UB Financial Statements for 2021 to 2023, inpatient data for 2021 to 2023, and other sources. The results of this study exhibit that the performance of the RSHP UB is categorised as moderate or fairly good (BB category) with a total score of 49%. Based on the results of the analysis, from a financial perspective, RSHP UB does not show good performance; from a customer perspective, it shows excellent results in customer satisfaction and is fairly good for customer retention and customer acquisition despite the need for improvement; from an internal business perspective, it has reached the ideal level of ALOS but is not suitable in BTO and BOR; and from growth and development perspective, it has obtained a very good result.

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