Advances in Taxation Research

The Influence of Corporate Social Responsibility on Tax Avoidance among Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023

Tiara Shava Tasya Ol Kau — 2026-06-26

Purpose: This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. This study is grounded in stakeholder theory and legitimacy theory, which suggest that CSR disclosure reflects corporate responsibility and may influence tax-related behavior.

Research Method: This study used a quantitative approach, drawing on secondary data from the annual and sustainability reports of 45 manufacturing companies, yielding 180 firm-year observations selected through purposive sampling. CSR disclosure was measured using the CSR Index (CSRI) based on GRI Standards, while tax avoidance was proxied by the Effective Tax Rate (ETR). The hypothesis was tested using a panel data regression with the Fixed-Effects Model.

Results and Discussion: The findings show that CSR disclosure has a significant negative effect on tax avoidance. Companies with higher CSR disclosure tend to have higher ETR values, indicating lower tax avoidance. This result suggests that CSR disclosure is associated with stronger tax compliance and supports stakeholder and legitimacy theories in explaining corporate tax practices.

Implications: This study provides practical implications for regulators, investors, and stakeholders by showing that CSR disclosure may signal corporate tax behavior. It also encourages companies to strengthen CSR as part of responsible corporate governance.

Originality: This study provides empirical evidence on the relationship between CSR disclosure and tax avoidance in Indonesian manufacturing companies during the post-pandemic period.

Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era

Dhea Resthy Ananda — 2026-07-29

Purpose: This study investigates the effects of financial literacy and financial technology (e-wallet usage) on the financial management practices of micro, small, and medium enterprises (MSMEs) in Palu City.

Research Method: A quantitative research design was employed using primary data collected through questionnaires administered to MSME owners. The proposed relationships were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS.

Results and Discussion: The results indicate that financial literacy significantly influences MSME financial management. However, higher levels of financial knowledge do not automatically translate into more effective financial management practices. In contrast, e-wallet usage exhibits a positive but statistically insignificant effect, suggesting that digital payment adoption alone is insufficient to improve financial management. These findings reveal a persistent gap between financial capability, technology adoption, and the practical implementation of sound financial management.

Implications: Policymakers should complement financial literacy and digitalization initiatives with practical training that strengthens MSMEs' ability to integrate financial knowledge and digital technologies into everyday financial decision-making.

Originality: This study extends the MSME finance literature by simultaneously examining financial literacy and e-wallet adoption within an emerging economy context, demonstrating that digital financial technology does not necessarily enhance financial management unless supported by adequate financial capability and effective managerial application.

The Impact of Board Gender Diversity and Audit Committee Meetings on Earnings Management: The Moderating Role of External Audit Quality

Eka Aulia Yustina — 2026-08-12

Purpose: This study examines the impact of board gender diversity and audit committee meetings on earnings management, and tests the moderating role of external audit quality.

Research Method: Utilizing a causal-explanatory design and panel data regression, 606 observations were extracted from manufacturing companies listed on the Indonesia Stock Exchange (2021–2025) selected via purposive sampling.

Results and Discussion: Empirically, board gender diversity and audit committee meetings positively affect earnings management, indicating tokenism and ceremonial compliance. However, Big Four external auditors significantly moderate this relationship by weakening these dysfunctional internal mechanisms, acting as an effective last line of defense.

Implications: Regulators must shift from enforcing structural demographic quotas to empowering substantive oversight. Investors should prioritize firms audited by reputable auditors. Future research is encouraged to expand across diverse sectors using multidimensional metrics.

Originality: This study uniquely integrates Resource Dependence Theory and Agency Theory, demonstrating that internal governance in emerging markets cannot operate in isolation and strictly requires synergy with high-quality external audits.

Are Government Transfers Sticky? Tracing The Flypaper Effect Across Indonesian Provinces

Moh Danil — 2026-09-04

Purpose: By examining the impact of general allocation funds (DAU), special allocation funds (DAK), revenue-sharing funds (DBH), and Locally-generated revenue (PAD) on regional expenditure from 2021 to 2025, this study aims to re-examine the phenomenon of the flypaper effect on Indonesian local governments.

Research Method: Panel data regression analysis is the tool of choice for this quantitative investigation. This study's population comprises Indonesian provinces, and the sample comprises 165 panel observation points, collected through purposive sampling over a 5-year observation period. The EViews 14 program is used to process the data.

Results and Discussion: Both the general allocation fund (DAU) and the revenue-sharing fund (DBH) positively affect regional expenditure. However, the effects are not statistically significant, according to the study's findings. However, locally generated revenue (PAD) and the Special Allocation Fund (DAK) have a significant positive effect on regional expenditure. These results demonstrate that reliance on federal transfer money has less impact on regional expenditure than the capacity of local governments to generate locally generated revenue. There is substantial evidence that DAK affects regional spending, although this impact is much lower than PAD's. This proves that the flypaper impact on regional expenditure is nonexistent.

Implications: According to these results, local governments must continue working toward greater financial independence by making the most of PAD sources such as regional taxes, levies, and asset management. Meanwhile, it is the central government's responsibility to ensure that regional development is still supported through funding transfers.

Originality: The results of this research disprove the hypothesis that regional expenditure by Indonesian provinces is subject to the flypaper effect.

The Effect of Production Costs and Sales Volume on the Net Profit

Madila Rinardi — 2026-09-08

Purpose: This study examines the effect of production costs and sales volume on the net profit of CV Sini Suka Berastagi.

Research Method: A quantitative approach was used, drawing on 36 monthly observations from January 2023 to December 2025 obtained from the company’s internal records. Sampling was conducted using the saturation sampling method. The data were analyzed using multiple linear regression with IBM SPSS Statistics 29. Given the sequential nature of the observations, temporal patterns and stationarity were examined using monthly graphs and the Augmented Dickey–Fuller (ADF) test via EViews version 14, while residual dependence was assessed using the Durbin–Watson and Ljung–Box tests.

Results and Discussion: The overall regression model is statistically significant, indicating that production costs and sales volume jointly explain variation in net profit. However, this result does not indicate an interaction effect between the predictors, and the individual contributions of each variable remain distinct.

Implications: The findings suggest that sales volume had a stronger statistical contribution than production costs in explaining monthly net profit variation. Managerial implications should be considered within the context of the observed firm and period.

Originality: This study provides firm-level empirical evidence from a carrot-washing and distribution business in Berastagi, highlighting the greater role of sales volume than of production costs in determining net profit.

Environmental Management Accounting, E-Ticketing and Tourism Village Financial Performance: The Moderating Role of Internal Control

Winda Ningsih — 2026-09-10

Purpose: This study examines the effects of Environmental Management Accounting (EMA) and e-ticketing on tourism village financial performance and assesses whether internal control systems moderate these relationships.

Research Method: The study used a quantitative design and data from 100 tourism village managers in Garut Regency, Indonesia, selected through purposive sampling. The proposed relationships were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Results and Discussion: EMA and e-ticketing have positive and significant effects on the financial performance of tourism villages. Internal control strengthens the relationship between EMA and financial performance but does not moderate the effect of e-ticketing. This asymmetric pattern suggests that internal control is particularly relevant to information-based resources that require managerial interpretation, whereas e-ticketing already incorporates several transaction-control features.

Implications: Tourism village managers should strengthen controls over the use of environmental accounting information and improve the integration of e-ticketing data into financial decision-making.

Originality: This study extends the Resource-Based View and Agency Theory by showing that internal control does not complement all strategic resources in the same way. Its moderating role depends on whether value creation relies primarily on managerial discretion or on controls embedded in digital technology.

The Moderating Role of Trust in Coretax Implementation and Taxpayer Compliance in Southeast Sulawesi, Indonesia

Intan Aprilianiswah Bunduwula — 2026-09-27

Purpose: This study examines the effects of Coretax implementation and trust on taxpayer compliance and tests whether trust moderates the relationship between Coretax implementation and taxpayer compliance in Southeast Sulawesi, Indonesia.

Research Method: The study adopts a quantitative explanatory design using a cross-sectional survey of individual taxpayers in Kendari City and Kolaka Regency. Primary data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including measurement-model, structural-model, and moderation tests.

Results and Discussion: Coretax implementation does not have a significant direct effect on taxpayer compliance (β = 0.087, p = 0.546). Trust has a positive and significant effect on taxpayer compliance (β = 0.443, p = 0.003). The Coretax implementation × trust interaction is not significant (β = -0.123, p = 0.307), indicating that trust does not moderate the relationship.

Implications: The study is geographically focused and cross-sectional. The findings emphasize strengthening trust through transparent, secure, and fair digital tax administration.

Originality: The study distinguishes the direct and moderating roles of trust in the early implementation context of Indonesia’s Coretax system.

Job Order Costing for Production Cost and Selling Price Decisions at Chariyah Catering

Muhammad Hasan — 2026-09-29

Purpose: This study analyzes the application of Job Order Costing in determining the cost of goods manufactured (COGM) at Chariyah Catering and evaluates the implications of the resulting cost information for selling price decisions.

Research Method: A descriptive quantitative case-study design was applied using primary data obtained through observation, interviews, and documentation. Three customer orders were analyzed by identifying direct material, direct labor, and manufacturing overhead costs, calculating order-specific COGM, and comparing the results with the business's existing costing method.

Results and Discussion: Job Order Costing produced COGM of Rp29,405,000, Rp42,721,000, and Rp58,928,500 for the three orders, respectively, exceeding the business-method estimates of Rp17,500,000, Rp27,000,000, and Rp34,500,000. The differences mainly reflect broader recognition of manufacturing overhead. A 10% cost-plus pricing simulation also generated higher prices than those currently applied.

Implications: Some overhead items relied on estimated resource utilization, only three orders were analyzed, and market acceptance was not tested. The findings support systematic order-level cost recording and clearer overhead-allocation bases for pricing decisions.

Originality: The study extends order-based costing evidence in a catering MSME by linking cost classification and overhead allocation with the evaluation of selling price decisions.