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Advances in Taxation Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in taxation research and practice with discusses and proposes solutions and impact the field. Advances in Taxation Research is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 47 Documents
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The Influence of Corporate Social Responsibility on Tax Avoidance among Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023 Tiara Shava Tasya Ol Kau
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.881

Abstract

Purpose: This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. This study is grounded in stakeholder theory and legitimacy theory, which suggest that CSR disclosure reflects corporate responsibility and may influence tax-related behavior. Research Method: This study used a quantitative approach, drawing on secondary data from the annual and sustainability reports of 45 manufacturing companies, yielding 180 firm-year observations selected through purposive sampling. CSR disclosure was measured using the CSR Index (CSRI) based on GRI Standards, while tax avoidance was proxied by the Effective Tax Rate (ETR). The hypothesis was tested using a panel data regression with the Fixed-Effects Model. Results and Discussion: The findings show that CSR disclosure has a significant negative effect on tax avoidance. Companies with higher CSR disclosure tend to have higher ETR values, indicating lower tax avoidance. This result suggests that CSR disclosure is associated with stronger tax compliance and supports stakeholder and legitimacy theories in explaining corporate tax practices. Implications: This study provides practical implications for regulators, investors, and stakeholders by showing that CSR disclosure may signal corporate tax behavior. It also encourages companies to strengthen CSR as part of responsible corporate governance. Originality: This study provides empirical evidence on the relationship between CSR disclosure and tax avoidance in Indonesian manufacturing companies during the post-pandemic period.
The Effect of Audit Committee Characteristics on Tax Aggressiveness: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Haryanto Haryanto; Afia Amore Amodia; Agung Juliarto
Advances in Taxation Research Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i2.933

Abstract

Purpose: This study aims to examine the effect of audit committee effectiveness on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Research Method: This research is grounded in agency theory, which explains conflicts of interest between management, as agents, and shareholders, as principals, particularly in corporate tax-related decision-making. This study employs a quantitative research method using secondary data obtained from annual reports and financial statements. The sample is selected using purposive sampling. Data are analyzed using multiple linear regression analysis with relevant control variables. Results and Discussion: The findings of this study provide empirical evidence regarding the role of audit committees in overseeing corporate tax policies and their effectiveness in reducing tax aggressiveness. Implications: This study is expected to offer practical implications for companies to improve corporate governance practices, for investors to make informed investment decisions, and for regulators to formulate policies to mitigate tax aggressiveness in Indonesia. Originality: This study provides a more comprehensive understanding of how Indonesia’s regulatory environment and unique institutional characteristics influence the relationship between audit committees and tax aggressiveness.
Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era Dhea Resthy Ananda; Muhammad Ilham Pakawaru; Sugianto Sugianto; Rika Febby Rhamadhani
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.954

Abstract

Purpose: This study investigates the effects of financial literacy and financial technology (e-wallet usage) on the financial management practices of micro, small, and medium enterprises (MSMEs) in Palu City. Research Method: A quantitative research design was employed using primary data collected through questionnaires administered to MSME owners. The proposed relationships were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. Results and Discussion: The results indicate that financial literacy significantly influences MSME financial management. However, higher levels of financial knowledge do not automatically translate into more effective financial management practices. In contrast, e-wallet usage exhibits a positive but statistically insignificant effect, suggesting that digital payment adoption alone is insufficient to improve financial management. These findings reveal a persistent gap between financial capability, technology adoption, and the practical implementation of sound financial management. Implications: Policymakers should complement financial literacy and digitalization initiatives with practical training that strengthens MSMEs' ability to integrate financial knowledge and digital technologies into everyday financial decision-making. Originality: This study extends the MSME finance literature by simultaneously examining financial literacy and e-wallet adoption within an emerging economy context, demonstrating that digital financial technology does not necessarily enhance financial management unless supported by adequate financial capability and effective managerial application.
The Impact of Board Gender Diversity and Audit Committee Meetings on Earnings Management: The Moderating Role of External Audit Quality Eka Aulia Yustina; Muh. Syahru Ramadhan; Syafruddin Syafruddin
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.939

Abstract

Purpose: This study examines the impact of board gender diversity and audit committee meetings on earnings management, and tests the moderating role of external audit quality. Research Method: Utilizing a causal-explanatory design and panel data regression, 606 observations were extracted from manufacturing companies listed on the Indonesia Stock Exchange (2021–2025) selected via purposive sampling. Results and Discussion: Empirically, board gender diversity and audit committee meetings positively affect earnings management, indicating tokenism and ceremonial compliance. However, Big Four external auditors significantly moderate this relationship by weakening these dysfunctional internal mechanisms, acting as an effective last line of defense. Implications: Regulators must shift from enforcing structural demographic quotas to empowering substantive oversight. Investors should prioritize firms audited by reputable auditors. Future research is encouraged to expand across diverse sectors using multidimensional metrics. Originality: This study uniquely integrates Resource Dependence Theory and Agency Theory, demonstrating that internal governance in emerging markets cannot operate in isolation and strictly requires synergy with high-quality external audits.
Are Government Transfers Sticky? Tracing The Flypaper Effect Across Indonesian Provinces Moh Danil; Andi Chairil Furqan; Rahmi Syafitri; Abdul Razik Luneto
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1073

Abstract

Purpose: By examining the impact of general allocation funds (DAU), special allocation funds (DAK), revenue-sharing funds (DBH), and Locally-generated revenue (PAD) on regional expenditure from 2021 to 2025, this study aims to re-examine the phenomenon of the flypaper effect on Indonesian local governments. Research Method: Panel data regression analysis is the tool of choice for this quantitative investigation. This study's population comprises Indonesian provinces, and the sample comprises 165 panel observation points, collected through purposive sampling over a 5-year observation period. The EViews 14 program is used to process the data. Results and Discussion: Both the general allocation fund (DAU) and the revenue-sharing fund (DBH) positively affect regional expenditure. However, the effects are not statistically significant, according to the study's findings. However, locally generated revenue (PAD) and the Special Allocation Fund (DAK) have a significant positive effect on regional expenditure. These results demonstrate that reliance on federal transfer money has less impact on regional expenditure than the capacity of local governments to generate locally generated revenue. There is substantial evidence that DAK affects regional spending, although this impact is much lower than PAD's. This proves that the flypaper impact on regional expenditure is nonexistent. Implications: According to these results, local governments must continue working toward greater financial independence by making the most of PAD sources such as regional taxes, levies, and asset management. Meanwhile, it is the central government's responsibility to ensure that regional development is still supported through funding transfers. Originality: The results of this research disprove the hypothesis that regional expenditure by Indonesian provinces is subject to the flypaper effect.
The Effect of Production Costs and Sales Volume on the Net Profit Madila Rinardi; Aqwa Naser Daulay; Faisal Umardani Hasibuan
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1112

Abstract

Purpose: This study examines the effect of production costs and sales volume on the net profit of CV Sini Suka Berastagi. Research Method: A quantitative approach was used, drawing on 36 monthly observations from January 2023 to December 2025 obtained from the company’s internal records. Sampling was conducted using the saturation sampling method. The data were analyzed using multiple linear regression with IBM SPSS Statistics 29. Given the sequential nature of the observations, temporal patterns and stationarity were examined using monthly graphs and the Augmented Dickey–Fuller (ADF) test via EViews version 14, while residual dependence was assessed using the Durbin–Watson and Ljung–Box tests. Results and Discussion: The overall regression model is statistically significant, indicating that production costs and sales volume jointly explain variation in net profit. However, this result does not indicate an interaction effect between the predictors, and the individual contributions of each variable remain distinct. Implications: The findings suggest that sales volume had a stronger statistical contribution than production costs in explaining monthly net profit variation. Managerial implications should be considered within the context of the observed firm and period. Originality: This study provides firm-level empirical evidence from a carrot-washing and distribution business in Berastagi, highlighting the greater role of sales volume than of production costs in determining net profit.
Environmental Management Accounting, E-Ticketing and Tourism Village Financial Performance: The Moderating Role of Internal Control Winda Ningsih
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1098

Abstract

Purpose: This study examines the effects of Environmental Management Accounting (EMA) and e-ticketing on tourism village financial performance and assesses whether internal control systems moderate these relationships. Research Method: The study used a quantitative design and data from 100 tourism village managers in Garut Regency, Indonesia, selected through purposive sampling. The proposed relationships were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: EMA and e-ticketing have positive and significant effects on the financial performance of tourism villages. Internal control strengthens the relationship between EMA and financial performance but does not moderate the effect of e-ticketing. This asymmetric pattern suggests that internal control is particularly relevant to information-based resources that require managerial interpretation, whereas e-ticketing already incorporates several transaction-control features. Implications: Tourism village managers should strengthen controls over the use of environmental accounting information and improve the integration of e-ticketing data into financial decision-making. Originality: This study extends the Resource-Based View and Agency Theory by showing that internal control does not complement all strategic resources in the same way. Its moderating role depends on whether value creation relies primarily on managerial discretion or on controls embedded in digital technology.

Page 5 of 5 | Total Record : 47

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