JAD : Jurnal Riset Akuntansi & Keuangan Dewantara

Pengaruh Struktur Kepemilikan, Intensitas Modal, dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sektor Teknologi

2026-01-12T12:52:03+07:00

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.

STRATEGI PENCEGAHAN KEGAGALAN TATA KELOLA DI KORPORASI INDONESIA: ANALISIS KUALITATIF MULTI-KASUS

2026-01-22T15:25:17+07:00

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

PERAN INSENTIF PAJAK DALAM MENINGKATKAN INVESTASI HIJAU DAN PENURUNAN EMISI KARBON: STUDI EMPIRIS DI INDONESIA

2026-01-30T12:50:16+07:00

This study aims to analyze the role of tax incentives in encouraging green investment and reducing carbon emissions in Indonesia. The study used a descriptive qualitative approach with a systematic literature review design. Secondary data sources included green fiscal policies, official government reports, and reputable journal articles related to tax incentives, green investment, and carbon emissions from 2014–2024. The study's results indicate that since the strengthening of the green fiscal framework through the 2021 HPP Law, Presidential Regulation No. 98 of 2021 concerning the Economic Value of Carbon, and various PMKs on tax incentives, the value of green investment has increased by an average of around 21% per year, particularly in the renewable energy, low-carbon manufacturing, electric vehicles, and waste management sectors. National carbon emissions showed a moderate downward trend and a cumulative reduction of approximately 9.8 million tons of CO₂e in the 2020–2023 period. These findings confirm that tax incentives play a significant role as a fiscal instrument to accelerate the transition to a low-carbon economy.