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Menampilkan 1–3 dari 3 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...
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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...
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The Effect of Good Corporate Governance, Gender Diversity and Age Diversity on Financial Performance in Infrastructure Sector Companies Listed on The Indonesia Stock Exchange in 2020-2023
Rizki Ghina Izdihar
; Ilham Wahyudi
; Muhammad Gowon
International Journal of Islamic and Economic Education
Vol 2
, No 1
(2024)
This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV2...
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