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Taxation and Public Finance
Published by Santoso Academy Network
ISSN : -     EISSN : 30317665     DOI : 10.58777/tpf
Core Subject : Economy,
Economics, Econometrics & Finance
The Taxation and Public Finance TPF is an open-access and peer-reviewed journal that publishes theoretical and empirical research and review articles on all aspects of taxation and public finance study-related topics. The journals mission is to offer a forum for the growing amount of scholarly research on taxation and public finance study and the organizations in which they operate. The journal emphasizes theoretical advancements and their application and empirical, practical, and policy-oriented research in other national and global communities. The TPF examines various decisions, processes, and activities in the innovation and technology settings taxation and public finance policy. The TPF is published for researchers, scholars, and executives alike. The journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business community world. The journal aims to promote communication and collaboration between and among academic and other research groups, as well as policymakers and operational decision-makers at private and public institutions, national and global, and their regulators.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): DECEMBER 2024" : 5 Documents clear
Evaluating Precision: Comparing Altman, Springate, Zmijewski, and Grover Models in Financial Distress Prediction Fadia, Natasya Aqilla; Simon, Zainal Zawir
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.284

Abstract

This research examines the accuracy of Altman, Springate, Zmijewski, and Grover methods in predicting financial distress at PT Garuda Indonesia Tbk during 2017–2021. The population comprises all financial reports of the company, with a saturated sampling technique applied. Data collection utilized documentation methods, and analysis involved descriptive tests and accuracy level evaluations. Results indicate that the Zmijewski method is the most accurate, with an 80% accuracy rate, followed by the Altman method at 60%, and both Springate and Grover methods at 40%. The Zmijewski method shows the highest Type I error rate at 20%, while Altman, Springate, and Grover methods have 0% Type I error rates. Regarding Type II errors, Zmijewski exhibits the highest rate at 80%, Grover at 60%, Altman at 40%, and Springate at 20%. The findings suggest that financial distress prediction methods are valuable tools for management to monitor the company's financial health and ensure operational sustainability. Adopting accurate prediction models can support decision-making and mitigate risks associated with financial distress
Exploring the Impact of Taxes, Firm Size and Bonus Mechanisms on Transfer Pricing Decisions Hidayah, Nisa Ulil; Madjid, Suhirman
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.293

Abstract

This research examines the impact of tax variables, company size, and bonus mechanisms on corporate decisions to engage in transfer pricing. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2014–2016 period, with 34 firms selected using the purposive sampling method. Secondary data was analyzed using multiple linear regression with a 5% significance level, processed through SPSS v.20 software. Findings reveal that tax variables, company size, and bonus mechanisms positively influence transfer pricing decisions. This suggests that companies leverage these factors to optimize tax burdens while adhering to internal and external incentives. The managerial implications underscore the importance of understanding international tax structures and regulations to implement legal transfer pricing strategies effectively. This study contributes original insights by integrating the bonus mechanism as a key determinant in transfer pricing, highlighting how internal compensation influences managerial decisions. The use of purposive sampling and robust statistical methods provides actionable recommendations for both regulators and corporate management. These findings encourage balancing tax optimization with ethical and compliance considerations, ensuring sustainable and transparent transfer pricing practices.
The Effect of Regional Expenditure, Balancing Funds and BPK Audit Findings on Regional Government Financial Performance Indriani, Rima; Komala, Lenda
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.297

Abstract

Performance measurement is a key strategy for local governments in achieving good governance. This study examines the impact of balancing finances, regional expenditures, and Supreme Audit Agency (BPK) audit results on the financial performance of DKI Jakarta’s local government from 2010 to 2016. Secondary data was sourced from DKI Jakarta’s Regional Government Financial Reports and Budget Realization Reports, with the census method used to analyze all budget realization data during the period. Multiple linear regression was applied as the analytical technique. The results indicate that regional spending, balancing funds, and BPK audit findings significantly influence the financial performance of local governments. These findings emphasize the importance of efficient and targeted regional expenditure allocations. Additionally, local governments must address BPK audit findings with urgency to enhance governance and transparency. Utilizing financial data and audit findings as a foundation for decision-making can further strengthen financial management. Managerial implications suggest that local governments should optimize resource allocation and integrate audit results into strategic planning to improve fiscal accountability. By doing so, they can promote effective financial governance, ensuring public funds are used responsibly to achieve development goals and enhance public trust.
Accuracy of the Financial Distress Model in Transportation Firms: Altman, Springate and Grover Model Nurul CH, Florine; Sulistyowati, Sulistyowati; Rusli, Devvy; Rohmah, Annisa; Suprati, Diana
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.362

Abstract

This study analyzes the comparison of financial distress prediction models in transportation firms listed on the Indonesia Stock Exchange during 2018–2020. Using a quantitative approach and secondary data, the study focuses on a sample of 7 firms selected through purposive sampling from a population of 27 firms. The analysis evaluates the Altman, Springate, and Grover models for their accuracy and error rates. Results show that the Altman and Springate models exhibit identical accuracy and error rates, with an accuracy level of 42.56% and an error rate of 57.14%. In contrast, the Grover model demonstrates superior performance with an accuracy level of 85.71% and an error rate of 14.29%. These findings establish the Grover model as the most accurate tool for predicting financial distress among the models tested. Managerial implications highlight the importance of utilizing accurate financial distress prediction models to identify potential financial issues early. This can aid transportation firms in improving financial management and ensuring operational sustainability. By adopting effective prediction models like the Grover model, firms can strengthen their capacity to mitigate risks associated with financial instability
Driving Transparency: The Impact of Corporate Governance on Environmental Disclosure Susanti, Lasmita; Syafaruddin, Ade Syamsul
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.363

Abstract

This study aims to examine the effect of Corporate Governance on Environmental Disclosure with Firm Size and Leverage as control variables. This study uses quantitative methods. This study uses secondary data that is quantitative in the form of annual financial reports listed on the Indonesia Stock Exchange (IDX). The object of this study is to identify energy sector companies listed on the IDX between 2020-2022. The data analysis method uses statistical analysis using the Multiple Linear Regression equation. Logistic regression testing. Sample selection is done by purposive sampling. The results of this study show that institutional ownership does not affect environmental disclosure, Independent commissioners have no effect on environmental disclosure, Audit committees do not affect environmental disclosure, Firm size has no effect on environmental disclosure, and Leverage has no effect on environmental disclosure. The managerial implications of the influence of corporate governance on environmental disclosure can be seen as a need for companies to improve the quality of governance to support environmental transparency and accountability. A competent, independent, and diverse board of directors plays an important role in ensuring that environmental policies are not only met as a formality but also become an integral part of the company's strategy.

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