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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 30 Documents
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Financial Drivers of Tax Aggressiveness: The Impact of Deferred Tax Assets, Liquidity, and Capital Intensity Afifah, Nur; Madjid, Suhirman
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.409

Abstract

This study examines the influence of deferred tax assets, liquidity, capital intensity, and return on assets on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during 2017–2021. Using a quantitative approach, secondary data from corporate financial statements were analyzed through multiple linear regression. The study contributes by highlighting how financial characteristics specific to the extractive sector shape corporate tax behavior. The results show that deferred tax assets do not significantly affect tax aggressiveness, while liquidity, capital intensity, and return on assets have a significant influence. These findings suggest that firms with stronger short-term financial capacity, greater fixed asset investment, and more efficient asset utilization have increased flexibility in managing tax obligations. From a managerial perspective, the study emphasizes the importance of aligning tax planning with liquidity management and investment decisions to achieve fiscal efficiency within regulatory limits. The study also provides policy implications for regulators by underscoring the need for stronger oversight of firms with high liquidity and capital intensity, as these characteristics create greater opportunities for tax aggressiveness. Finally, future research may incorporate corporate governance and ownership structures to further explain variations in tax-aggressive behavior across industries
Optimizing Income Tax Revenue: The Roles of Taxpayer Compliance, Audit Effectiveness, and Payment Timeliness Zaki, Yusuf Abdurrahman; Sari, Imelda
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.476

Abstract

This study examines the impact of taxpayer compliance, tax audits, and income tax payable both independently and collectively on income tax revenue at the Penjaringan Primary Tax Office in Jakarta. Utilizing a quantitative approach, the analysis employs multiple linear regression, t-tests, and F-tests on data from corporate taxpayers. The results reveal that taxpayer compliance, the effectiveness of tax audits, and the amount of income tax payable each have a positive and significant effect on income tax revenue, with tax audits contributing the most significantly. Together, these variables account for 70.8% of the variation in income tax revenue. The originality of this research lies in its comprehensive exploration of compliance behavior, audit enforcement, and payment realization within a single administrative context, providing empirical evidence from a densely populated urban tax office that has been previously overlooked in the literature. The practical implications underscore the necessity for tax authorities to enhance compliance monitoring systems, strengthen risk-based audit frameworks, and improve the management of tax receivables to elevate the effectiveness of income tax administration and mitigate revenue leakage
Smart Tax Governance: Empirical Evidence for an Integrated Accounting Legal Reform Model in Egypt Lotfy, Amin ElSayed Ahmed
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.493

Abstract

This study proposes an original and integrated accounting legal reform model to proactively prevent and resolve tax disputes in Egypt, a framework not previously developed or empirically tested in the national context. It addresses persistent systemic challenges, including ambiguous tax regulations, inconsistent accounting documentation, prolonged dispute resolution processes, and low stakeholder trust. Using a mixed-methods approach, data were collected from surveys of 300 stakeholders tax auditors, certified public accountants, legal experts, and corporate taxpayers supplemented by semi-structured interviews and international benchmarking with advanced tax jurisdictions. Intelligent simulation tools were employed to evaluate alternative legal accounting structures and predict dispute trajectories. The findings show that tax disputes decline significantly when accounting transparency, legal codification, and digital governance are integrated within a unified framework. The proposed model demonstrates strong predictive capacity for identifying high-risk disputes and enabling early intervention. Stakeholder engagement further improves the feasibility and acceptance of the reforms. Policy implications indicate that Egypt’s litigation-oriented tax dispute system can transition toward proactive governance through coordinated legal reforms, standardized accounting practices, and digital intelligence, aligning national tax governance with OECD standards and Egypt Vision 2030.
Reinventing Performance: Digital Transformation and Intellectual Capital in Indonesia’s New Economy Sector Febriza, Kisthy; Almurni, Siti
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.565

Abstract

This study examines the influence of digitalization and intellectual capital on the financial performance of new economy companies listed on the Indonesia Stock Exchange during 2021–2023. Using a saturated sample and panel data regression analysis, the findings reveal that digitalization does not have a significant effect on financial performance, while intellectual capital shows a strong positive influence on return on assets (ROA). The originality of this research lies in its focus on Indonesia’s new economy sector, which is highly dependent on intangible assets for value creation. By integrating digital transformation concepts with the resource-based view, this study provides empirical evidence that knowledge-based capabilities play a critical role in enhancing firm performance. The results suggest that digital investment alone is insufficient without strong intellectual foundations. Practically, the study highlights the importance of continuous human capital development, efficient organizational processes, and innovation-supporting structures. From a policy perspective, the findings indicate the need for regulatory support, including incentives for intellectual capital development and the integration of ESG principles in digital business practices
How Sustainable Finance Drives Financial Performance: Evidence from KKUB Firms with 2024 Sustainability Ratings Pasaribu, Evana; Tambunan, Martua E.
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.566

Abstract

This study examines the influence of Sustainable Finance (SF) practices on the financial performance of companies operating in Indonesia’s NDC priority sectors by integrating evidence from 2024 sustainability ratings, global GRI-based benchmarks, and regulatory requirements under POJK 51/2017. The research analyzes how ESG integration, sustainability reporting quality, and adherence to the Indonesian Green Taxonomy shape firms’ operational efficiency and financial outcomes, particularly among companies classified as Sustainable Business Activities (KKUB). The originality of this study lies in its cross-sector comparative approach, which links SF implementation to measurable financial results while incorporating updated regional and global sustainability rating frameworks. Findings show that firms with mature ESG governance achieve stronger cost efficiency, improved risk mitigation, and enhanced access to green financing, leading to better overall financial resilience. The results also highlight the role of transparent sustainability reporting in strengthening corporate accountability, aligning environmental disclosures with emerging tax governance expectations, and reducing compliance risks related to emissions and resource use. These insights confirm that integrating SF and high-quality ESG disclosure contributes to long-term firm value while supporting national low-carbon development objectives. The study provides implications for managers, investors, and regulators in optimizing sustainability-driven financial strategies
Exploring the Impact of Corporate Risk, Sales Growth, Liquidity, and Profitability on Tax Evasion Strategies Cindy Amelia Nurmanita; Suhirman Madjid
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.372

Abstract

The purpose of this study is to examine how tax avoidance is impacted by sales growth, firm risk, profitability, and liquidity.  A sample of ten businesses was chosen via purposive sampling, and the population is made up of manufacturing businesses in the health and pharmaceutical subsectors.  Secondary data from business financial accounts is used in this quantitative analysis.  Multiple linear regression was used to analyze the data, along with descriptive statistics, traditional assumption testing, and hypothesis testing.  The findings show that while firm risk and current ratio have no discernible effect on tax evasion, sales growth and return on assets (profitability) do.  The results imply that businesses need to closely monitor financial metrics in order to achieve equilibrium between tax efficiency and compliance. Managers should enhance profitability through operational efficiency, manage risks effectively, and maintain liquidity to minimize the incentive for tax avoidance. This study adds to the body of literature by providing empirical data from a little-studied Indonesian industry, educating policymakers, tax authorities, and business managers about the financial aspects that affect tax behavior, assisting in the creation of efficient tax laws, and corporate governance strategies.
Market Valuation of Indonesian Listed Firms: The Impact of Economic Growth, Profitability, Political Connections, and Firm Size Maudi Intan Nadila; Perdana Wahyu Santosa
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.379

Abstract

This study examines the influence of economic, financial, and political factors on firm value among non-financial companies listed in the LQ45 Index of the Indonesia Stock Exchange during 2019–2023. The research addresses inconsistent findings regarding the effects of macroeconomic conditions, profitability, political connections, and firm characteristics on firm value in emerging markets. It also incorporates an Islamic perspective by evaluating whether these determinants align with the principles of transparency, accountability, and value creation emphasized in Islamic business ethics. Using a quantitative approach and panel data regression analysis, this study analyzes secondary data from non-financial LQ45 companies. Firm value is assessed in relation to Gross Domestic Product (GDP), Return on Equity (ROE), political connections, and firm size. The results show that GDP and political connections do not significantly affect firm value. Conversely, ROE has a positive and significant effect, indicating that greater profitability enhances market valuation. Firm size has a significant negative effect on firm value, suggesting that larger firms may encounter efficiency challenges. These findings imply that managers should focus on improving profitability and operational efficiency. From an Islamic perspective, the results highlight the importance of accountability and performance-based value creation.
Corporate Governance, Ownership Structure, CSR, and Firm Performance: Empirical Evidence from Indonesian Mining Firms Fakhri Maulidi; Sovi Ismawati Rahayu
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.462

Abstract

This study examines the influence of the independent board of commissioners, managerial ownership structure, firm size, and corporate social responsibility (CSR) on the performance of mining firms listed on the Indonesia Stock Exchange during 2017–2021. The study is grounded in agency theory, which explains the relationship between principals and agents in achieving effective corporate governance and organizational performance. Previous studies have reported inconsistent findings regarding the effects of governance mechanisms, ownership structure, firm size, and CSR on firm performance, particularly in the mining sector, creating a research gap that motivates this study. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements of 14 mining firms selected through purposive sampling. Multiple linear regression analysis was used to examine the relationships among variables. The findings indicate that firm size significantly influences firm performance, whereas the independent board of commissioners, managerial ownership structure, and CSR do not have significant effects. This study contributes to the corporate governance and performance literature by providing empirical evidence from the Indonesian mining sector. The results offer practical implications for management in enhancing asset efficiency, governance quality, and long-term business sustainability.
Strategic ESG Legitimacy Model: Integrating SWOT Analysis and GRI Indicators to Assess Corporate Sustainability Performance Evana Pasaribu; Ressa Uli Patrissia
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.567

Abstract

As one of the largest coal mining companies in Indonesia, PT ABC Tbk faces demands not only to maintain business performance but also to ensure sustainability practices align with international standards. Its 2024 sustainability report serves as the basis for evaluating the company's ability to manage environmental, social, and governance (ESG) issues. Using qualitative methods based on case studies and a literature review, the analysis employed a SWOT framework informed by material topics from the Global Reporting Initiative (GRI). The study results indicate that the company's sustainability performance remains average, reflected in scores of 2.16 for internal factors and 2.24 for external factors. These findings highlight weaknesses that need to be addressed and also provide opportunities for the company to strengthen its sustainability strategy, optimize existing potential, and anticipate future threats.
Examining the Differential Effects of Operating and Investing Cash Flows on Stock Returns: Evidence from an Indonesian Consumer Goods Company Mishelei Loen; Yuaniko Paramitra
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.607

Abstract

This study investigates the influence of operating and investing cash flows on stock returns at PT Mayora Indah Tbk during the 2014–2022 period. The study is motivated by inconsistent findings regarding the ability of cash flow components to explain stock returns in the Indonesian capital market. While previous studies have reported mixed results, limited evidence exists from an in-depth analysis of a single publicly listed company over an extended observation period. Using a quantitative approach, this research analyzes secondary data obtained from the company’s annual financial statements and stock price information published by the Indonesia Stock Exchange. The sample consists of PT Mayora Indah Tbk observed over nine years, enabling an assessment of the relationship between cash flow information and stock performance. The findings indicate that operating cash flow plays an important role in influencing stock returns because it reflects the company’s ability to generate cash from core business activities and signals financial strength. In contrast, investing cash flow has a more limited effect on stock returns, as investor responses depend on the perceived effectiveness of investment decisions. This study contributes to signaling theory by demonstrating the relevance of operating cash flow in evaluating stock return prospects.

Page 3 of 3 | Total Record : 30

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