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Fadhilatunisa
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fadhila.della@gmail.com
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jatap@abcollab.id
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Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
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INDONESIA
Journal of Applied Taxation and Policy
Published by PT. Academic Bright Collaboration
ISSN : -     EISSN : 30907314     DOI : https://doi.org/10.66053/jatap
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance. Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation. International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination. Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness. Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics. Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Volume 2, Issue 1 (May) 2026" : 5 Documents clear
Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness Nur Sakinah Irman; Sumarlin; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.30

Abstract

This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.
The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness Nurkhaerun Nisa; Sumarlin; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.31

Abstract

Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia. This study aims to examine the effect of understanding tax regulations, quality of fiscal services, and tax law enforcement on taxpayer compliance behavior, with taxpayer awareness as a moderating variable. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers registered at the Tax Counseling and Consultation Office (KP2KP) Pinrang, with 102 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that understanding tax regulations, quality of fiscal services, and tax law enforcement have a positive and significant effect on taxpayer compliance behavior. Furthermore, taxpayer awareness is proven to strengthen the influence of these variables on taxpayer compliance. These findings suggest that improving tax compliance requires not only effective regulations and law enforcement but also increased taxpayer awareness. This study contributes to the literature on tax compliance behavior and provides practical implications for policymakers in designing strategies to enhance sustainable taxpayer compliance.
The Effect of Cash Flow on Financial Distress through Profit Management (Study on State-Owned Companies) Miftahul Khairat; Memen Suwandi; Namla Elfa Syariati
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.32

Abstract

Companies that experience financial stress often face a decline in the ability to generate cash flow. In this condition, management sometimes conducts profit management to improve the company's performance, which can affect the relationship between cash flow and the potential for financial distress. This study aims to examine the role of profit management as a variable that mediates the influence of operating cash flow and free cash flow on financial distress. The research used was qualitative with a comparative causal approach. State-owned companies listed on the IDX are used as research populations for the 2020-2023 period. The samples used amounted to 8 companies, then by using purposive sampling 32 samples were obtained that were ready to be observed. The research uses secondary data obtained from the annual financial statements of State-Owned Enterprises (SOEs) available through the official website of the Indonesia Stock Exchange. The findings of the study indicate that there is a direct influence of operating cash flow and free cash flow on financial distress. In addition, through profit management (intervening variables) there is an indirect influence between independent and dependent variables.
The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable Yusril; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.33

Abstract

Tax avoidance remains a critical issue for companies, including state-owned enterprises (SOEs), as taxes are perceived as a burden that reduces profitability. This study aims to examine the effect of capital intensity and accounting conservatism on tax avoidance, as well as to analyze the moderating role of company size in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a quantitative approach, this study analyzes secondary data obtained from audited annual financial statements, with 48 firm-year observations selected through purposive sampling. Multiple linear regression and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The results indicate that capital intensity has a negative and significant effect on tax avoidance, while accounting conservatism does not have a significant effect. Furthermore, company size significantly moderates the relationship between capital intensity and tax avoidance as well as between accounting conservatism and tax avoidance. These findings highlight the importance of asset structure and firm scale in shaping tax avoidance behavior and imply the need for stronger oversight and improved transparency in corporate tax management.

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