Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–4 dari 4 artikel
The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Nola Safira
; Wiralestari Wiralestari
; Ilham Wahyudi
; Enggar Diah Puspa Arum
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
Sumber Asli
Google Scholar
DOI
Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024)
Disya Yuke Farhana
; Enggar Diah Puspa Arum
; Ilham Wahyudi
; Wiralestari Wiralestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalizatio...
Sumber Asli
Google Scholar
DOI
Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag
Wini Julia Abbet
; Enggar Diah Puspa Arum
; Wiralestari Wiralestari
Jurnal Riset Rumpun Ilmu Pendidikan
Vol 4
, No 2
(2025)
This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria....
Sumber Asli
Google Scholar
DOI
Pengaruh Mekanisme Good Corporate Governance dan Struktur Kepemilikan Modal Terhadap Pengungkapan Laporan Keberlanjutan (Sustainbility Report)
Janil Irawan
; Enggar Diah Puspa Arum
; Misni Erwati
JISPENDIORA: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora
Vol 4
, No 1
(2025)
This study was conducted to see the effect of Good Corporate Governance Mechanism and Capital Ownership Structure on Sustainability Report Disclosure. The good corporate governance mechanism is seen from the number of Audit Committees, Board of Commissioners, and Board of Directors. The capital ownership structure is seen from Managerial Ownership, Institutional Ownership, and Foreign Ownership on the Sustainability Report indicator consisting of Economic, Environmental, and Social indicators. T...
Sumber Asli
Google Scholar
DOI