https://ejournal.stiedewantara.ac.id/index.php/JAD/issue/feed 2026-01-22T15:25:17+07:00 Beni Sucipto, SM, MM publikasi@itebisdewantara.ac.id Open Journal Systems <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di <strong>bidang Akuntansi dan Keuangan</strong>.</p> <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> diterbitkan oleh&nbsp;Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Januari dan Juli dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi dan Keuangan</p> <p>Artikel yang di publikasikan dalam JAD: Jurnal Akuntansi Dewantara adalah <strong>artikel hasil penelitian</strong> dari berbagai penulis baik dalam dan luar negeri, dengan melalui review yang ketat oleh para reviewer yang sangat berkompeten di bidangnya dari berbagai perguruan tinggi serta praktisi&nbsp; untuk menjaga kualitas artikel dalam JAD: Jurnal Akuntansi Dewantara</p> <p>Jurnal ini diharapkan mampu memberikan kontribusi atas berbagai permasalahan dan persoalan yang ada pada bidang akuntansi dan keuangan serta mampu mengispirasi, mencerdaskan dan memberi pencerahan&nbsp;</p> https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1526 2026-01-12T12:52:03+07:00 Lenni Milandini lennimilandini02@gmail.com Pujo Gunarso lennimilandini02@gmail.com

<p><em>Tax avoidance is a strategy or method used by companies to avoid or reduce corporate taxes legally. The purpose of this study is to analyze the effect of ownership structure, capital intensity, and liquidity on tax avoidance in technology sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The quantitative method used was secondary data in the form of company annual reports for the period 2022-2024. Using a purposive sampling method, 13 companies met the established criteria. The results show that ownership structure has no effect on tax avoidance, capital intensity has a negative effect on tax avoidance, and liquidity has no effect on tax avoidance. The conclusion is that institutional shareholders do not prioritize oversight, and the higher the level of fixed asset ownership, the higher the level of tax avoidance. Furthermore, the higher the level of liquidity used for tax avoidance.</em></p>

2026-01-12T12:43:35+07:00 Copyright (c) 2026 LenniMilandini https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1535 2026-01-22T15:25:17+07:00 Tri Winarsih triwinarsih3113@gmail.com Nur Fadjrih Asyik nurfadjrih@stiesia.ac.id Wahidahwati wahidahwati@stiesia.ac.id

<p>This study aims to analyze patterns of corporate governance failure in Indonesia and<br>formulate contextual and sustainable prevention strategies. The study used a qualitative<br>approach with a comparative case study method (multi-case study). The study population<br>included large corporations in Indonesia that have experienced governance scandals, with a<br>sample of seven cases: TPI, Merpati Nusantara Airlines, Elnusa, Kereta Api Indonesia, Bank<br>Bukopin, Tiga Pilar Sejahtera Food, and Jiwasraya. Data were collected through secondary<br>sources in the form of financial reports, audit reports, court decisions, regulatory reports,<br>credible media, and published interviews. Data analysis was conducted using thematic<br>analysis to identify failure patterns, complemented by process tracing and cross-case<br>synthesis. The results indicate that governance failures are systemic and influenced by weak<br>board independence, owner or political intervention, poor internal control and risk<br>management, limited forensic oversight, and a culture of impunity. This study produces an<br>integrated strategy model for preventing governance failures, encompassing strengthening<br>oversight structures, control mechanisms, ethical culture, and the role of external oversight<br>and regulation.</p>

2026-01-22T15:16:41+07:00 Copyright (c) 2026 Tri Winarsih Winarsih