Journal of Applied Accounting and Taxation

How Does Financial Expertise Moderate the Influence of Local CEOs on Tax Avoidance?

2024-06-10T08:22:22+00:00

This research investigates the impact of local CEOs on tax avoidance, considering how CEO financial expertise moderates this influence. Utilizing data from 665 observations of non-financial firms listed on the Indonesia Stock Exchange between 2018 and 2021, the study employs moderated regression analysis (MRA) to assess its hypotheses. Consistent with the upper echelons theory, the findings suggest that local CEOs exert a positive and significant effect on tax avoidance. Conversely, the presence of financial expertise among CEOs appears to mitigate the negative impact of local CEOs on tax avoidance. The Coarsened Exact Matching (CEM) method robustly validates these conclusions. In essence, this study underscores the significance of both CEO locality and financial expertise in shaping corporate tax avoidance behaviour.

Analysis of the Implementation and Impact of Green Accounting on the Profitability of the Tofu Factory in Kuamang Ujung Gading Village, West Pasaman District

2024-06-10T08:22:22+00:00

This research aims to assess the implementation of Green Accounting in managing waste produced by tofu factories and to examine the impact of expenditure costs resulting from Green Accounting implementation on the profitability of the Tofu Factory in Kuamang Ujung Gading Village, West Pasaman District. Primary data serves as the source for this study. Data collection methods include observation, interviews, documentation, and surveys conducted at the research site using qualitative descriptive methodology. Findings indicate suboptimal implementation of Green Accounting at the Kuamang Ujung Gading Tofu Factory, focusing solely on solid waste such as tofu dregs, which are resold for animal feed, while liquid waste remains untreated, with only two wastewater storage ponds available. Insufficient capacity in treating tofu wastewater leads to overflow during rainfall, contaminating nearby water bodies and agricultural lands. Additionally, the factory lacks recording reports on expenses related to tank or holding pond construction, thus hindering an accurate assessment of their impact on business profitability.

Determinant of Sustainability Performance

2024-06-10T08:24:19+00:00

This study examines whether diversification impacts good corporate governance proxied by the board of directors, independent commissioners, audit committees, institutional ownership, and intellectual capital on sustainability performance. This research explores previous studies regarding sustainability performance. This study uses LQ45 index companies as a research sample in the 2020-2022 period. The researchers used a purposive sampling method to select 22 companies that met the criteria. The analytical method used is Panel Data Regression Analysis. The results of the study show that independent commissioners and intellectual capital have a significant effect on sustainability performance. At the same time, diversification, board of directors, audit committees, and institutional ownership do not affect sustainability performance.

The Crucial Role of Indonesian CEOs in Tax Decision-Making: An Examination of Tax Avoidance Practices

2024-06-10T08:22:24+00:00

This study aims to fill a research gap by exploring how Indonesian CEOs' demographic traits and management styles influence corporate tax avoidance practices. Using regression analysis on data from non-financial companies listed on the Indonesia Stock Exchange (2018-2021), variables such as CEO nationality, financial data, and Effective Tax Rate (ETR) are examined. The study compares tax avoidance practices relative to CEO characteristics. The research reveals a significant negative relationship between Indonesian CEOs and ETR, indicating a propensity for tax avoidance. CEO background, notably nationality, is crucial in shaping strategic decisions regarding tax practices. Robustness tests confirm the relationship's validity, free from observable endogeneity bias. This study focuses on Indonesian CEOs, contributing valuable insights into how executive backgrounds impact corporate tax strategies. It underscores the importance of considering leadership traits in evaluating corporate strategies beyond financial performance.

Cloud-Based Integrated Financial Application Design for MSMEs

2024-06-10T08:22:25+00:00

Abstract. Saat ini, telah tersebar berbagai macam aplikasi keuangan dan akuntansi yang tersedia secara bebas ataupun berbayar. Namun, belum tentu aplikasi yang tersedia tersebut sesuai dengan kebutuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). penelitian sebelumnya hanya mereview beberapa aplikasi keuangan dari Play Store, dan hanya berfokus pada aplikasi Point of Sale (POS) serta belum mengintegrasikan fungsi pembuatan laporan keuangan dan perhitungan Break Even Point (BEP). Penelitian ini bertujuan melakukan feasibility study teknis terkait aplikasi keuangan terintegrasi berbasis cloud dan merancang aplikasi keuangan tersebut. Integrasi meliputi fungsi pembuatan laporan keuangan dan fungsi perhitungan BEP. Metode pengumpulan data dengan melakukan FGD kepada 10 Pengelola UMKM yang tergabung dalam komunitas usaha di Indonesia. Metode pembuatan aplikasi keuangan terintegrasi menggunakan pendekatan Rapid Application Development (RAD). Hasil feasibility teknis menunjukkan bahwa content of site: 60% setuju bahwa konten aplikasi ini direview oleh para ahli dibidangnya, authority of source: 53% responden setuju bahwa informasi yang ada di dalam website dibuat oleh professional yang dapat dipertanggung jawabkan sesuai bidangnya, design: 72% responden setuju dan 18% responden menyatakan sangat setuju dengan desain website bantu umkm memiliki navigasi yang mudah, tulisan mudah dibaca, halaman website aplikasi bantu umkm jelas, accessibility dan availability of information: 65% responden setuju dan 25% responden menyatakan sangat setuju bahwa situs web ini mudah diakses, quality of links to other sources: Sekitar 56% responden setuju dan sangat setuju bahwa link website ini telah direview, user support: 50% tidak setuju jika website aplikasi Bantu UMKM memberikan informasi terkait pihak yang dapat dihubungi dan terdapat kotak saran, perceived information quality: 49% responden setuju dan 8% responen menyatakan sangat setuju jika konten informasi yang ada di dalam aplikasi web Bantu UMKM ini update, bebas dari kesalahan dan memiliki data yang lengkap, trust: 47% responden menyatakan setuju dan 7% menyatakan sangat setuju bahwa link aplikasi website Bantu UMKM dapat melindungi data privasi pengguna, perceived usefulness: sekitar 73% setuju bahwa situs web ini mudah dinavigasi dan mudah dipelajari cara menggunakannya, intention to use: 50% setuju dan sangat setuju sedangkan 50% responden lainnya menyatakan netral untuk menggunakan aplikasi berbasis web ini di masa mendatang namun setelah beberapa perbaikan mereka merekomendasikan menggunakan. Hasil perancangan aplikasi keuangan terintegrasi berbasis cloud dengan nama BANTU UMKM. Aplikasi ini mengintegrasikan antara fungsi laporan keuangan dan fungsi perhitungan BEP