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Proceeding of The International Conference on Economics, Accounting, and Taxation
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : -     EISSN : 30908612     DOI : 10.61132
Core Subject :
Proceeding of the International Conference on Economics, Accounting, and Taxation, Its a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The topic of the paper published in the Proceeding of the International Conference on Economics, Accounting, and Taxation, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields and published twice a year (June and December).
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Articles 109 Documents
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The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i2.156

Abstract

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.
The Effect of Leverage and Capital Intensity on Tax Avoidance with Independent Commissioners as a Moderating Variable
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i2.157

Abstract

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.
Cryptocurrency Regulation Knowledge Map: A Global and Indonesian Bibliometric Analysis (2016–2025)
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i2.158

Abstract

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.
Village Fund Utilization Based on Good Governance Principles: Empirical Evidence from Indonesia
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i2.161

Abstract

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.
Analysis of the Influence of Population and Unemployment on Economic Growth in Central Kalimantan
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i2.162

Abstract

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.
Tech for Good: Leveraging AI and IoT for Climate-Resilient Economic Development
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i1.163

Abstract

This study examines the role of smart technology, particularly Artificial Intelligence (AI) and the Internet of Things (IoT), in strengthening economic resilience in the face of climate change impacts. Using a qualitative descriptive approach with a literature stufy method, secondary data was obtained from scientific journals, books, proceedings, and relevant online articles. The analysis was conducted through reduction, categorization, and thematic analysis of the relevant literature. The results show that AI contributes significantly to improving economic efficiency and risk prediction compabilities. While IoT strengthens connectivity and automation that support supply chain stability, the intregration of AI and IoT in the agricultural sector significantly increases productivity and food security. In addition, smart technology is also an effective mitigation tool against exctreme climate variations that impact the economy and society. This study emphasizes the importance of cross-sector collaboration and digital infrastructure investment to build adaptive and sustainable economic resilience. The implication of this research provide a basis for policy strategies and digital innovation in an era of increasing dynamic climate change.
Sustainability by Design: Embedding Green Principles into Digital Product Development
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i1.164

Abstract

This study explores the integration of sustainability principles into digital product development. It aims to create a framework for embedding environmental, social, and economic sustainability within digital design practices. Using a descriptive qualitative method based on literature analysis and thematic review, this study identifies core challenges and strategies in applying sustainable design. Findings highlight that sustainability integration enhances product value, reduces carbon footprint, and supports the Sustainable Development Goals (SDGs). The study contributes to a better understanding of how organizations can balance innovation with sustainability in digital transformation.
The Future of Work in a Sustainable Digital Economy : Human Capital, Automation, and Equity
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i1.165

Abstract

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.
The Digital Circular Economy: How AI and Blockchain are Redefining Global Sustainability Standards. Examining Technological Innovations in Global Circular Economy Systems
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i1.166

Abstract

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.
Consumer Perceptions of Sustainable Products in the Digital Age: Analysis of the Influence of E-WOM and Transparency
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v2i1.167

Abstract

In the digital age, consumer awareness of sustainable products has increased significantly. Recent research (2023-2025) shows that 84% of Indonesian consumers have used eco-friendly products, driven by a desire to preserve the earth. The purpose of this study is to analyze how digital information, particularly Electronic Word-of-Mouth (E-WOM), perceptions of sustainable packaging, and environmental concerns influence consumer perceptions and purchasing decisions in Indonesia. The proposed method is a quantitative approach using multiple linear regression analysis, preceded by classical assumption testing and instrument reliability testing. Key findings from the supporting literature indicate that E-WOM has a strong influence on purchase interest, even mediating the relationship between green marketing and purchase intention. In addition, product information transparency (ecological labels) is significant in increasing trust. The conclusion confirms that effective digital strategies must prioritize positive E-WOM communication and sustainability data transparency.

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