Syaiful Iqbal

• Doctor of Philosophy
• University of Brawijaya

Purpose: This research examines and analyses the effect of green innovation and environmental disclosure on firm value. This study also adds the role of good corporate governance as a moderating variable on the relationship between green innovation and environmental disclosure with firm value. Methodology/approach: This research uses an explanatory...

Purpose: To examine the effect of profitability and capital intensity on tax avoidance and to determine the role of brand value in moderating the effect of profitability and capital intensity on tax avoidance. Methodology/approach: Using a purposive sampling method, producing 190 observation data from 75 companies listed on the Indonesia Stock Exch...

Indonesia, as a developing nation, confronts significant challenges with tax evasion, exacerbated by a substantial shadow economy. This phenomenon results in the non-reporting or underreporting of hundreds of trillions of rupiah in income, which should constitute the tax base. Such dynamics create strong incentives for individuals to engage in tax...

Indonesia’s scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting tax evasion conduct. This study endeavors to amalgamate these perspectives to scrutinize the determinants of tax evasion...

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin ca...

Purpose: This study aims to analyze the effect of thin capitalization rule on tax avoidance moderated by business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken using purposive sampling and confirmatory factor analysis result ranking to obtain 30 multinational companies re...

Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental a...

The aim of this research is to determine the influence between corporate social responsibility and political connections on tax aggressiveness through institutional ownership as a moderating variable. This type of research is quantitative research, involving all companies listed on the Indonesian Stock Exchange in the 2017-2021 year of observation...

Government funding heavily relies on state revenue generated through taxation, and it is crucial for the government to enhance tax revenue. However, despite the government's efforts to maximize tax income, the desired tax revenue goal remains unmet due to instances of tax evasion. This research evaluates tax evasion through the assessment of the ef...

This research investigates how various attributes of audit committee members—such as expertise, dedication, and gender—affect aggressive tax planning. The results reveal a significant correlation between audit committee expertise and tax aggressiveness. This underscores how professional experience enhances comprehension of corporate matters, thereb...

Purpose: The purpose of this study is to determine the effect of Abnormal CSR on the Company's Financial Performance Research Method: This study uses a quantitative approach. The type of research used is causality research. The population that is used as the research subject is related to manufacturing companies that are listed on the Indonesia Sto...

The purpose of this study is to get an in-depth picture of how the practice of revenue budget gaps in the public sector can occur and the factors that drive it. This research uses qualitative research methods with a case study approach. Data collection was conducted through interviews and supported by documentation and direct observation, the infor...

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of contr...

This study examines the impact of the roles of internal and external accountants on taxpayer compliance in moderation of good corporate governance. This study uses explanatory research with a quantitative approach. The population for this study was corporate taxpayers registered with the KPP Masuk Bursa Company (PMB) for the 2018–2020 fiscal year....

Purpose: This study compared the effect of argument framing (positive-negative), source credibility (high-low), and emotional conditions (good-bad) on accountants' decisions to report fraud. Theoretical framework: No research investigates cognitive and affective factors in influencing accountants' decisions to whistleblowing: (1) how an argument is...

span lang="IN">Penelitian ini menginvestigasi persepsi Entitas Mikro Kecil dan Menengah (EMKM) tentang kegunaan dan kenyamanan Standar Akuntansi yang dibuat khusus untuknya. Sejumlah data dikumpulkan dengan teknik survei terhadap 182 responden sebagai bahan pengujian hipotesis. Instrumen survei disusun berdasar dua jenis persepsi sesuai dengan kara...

This paper aims to examine the conceptual framework that describes the relationship between environmental management accounting, energy efficiency and green economy outcomes. In this paper, the authors argue that environmental management accounting and energy efficiency can directly influence the achievement of a green economy. This paper examines...

According to ethical decision-making theory and organisational support theory, this paper examines the whistle-blowing actions of accountants from the perspective of individual or collective decision making, the presence or absence of organisational support, and the interaction of the two factors. This study uses a 2x2 factorial experimental labora...

This study aims to determine the variables that can affect the financial performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. A total of 59 firms were obtained using a non-probability approach with purposive sampling technique. The data was collected through an annual report and then analyzed usi...

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or str...

Tingkat kepatuhan wajib pajak dapat terkendala oleh implementasi aplikasi tagihan dan pembayaran berteknologi tingi (e-billing dan e-filling), khususnya bagi wajib pajak yang gagap teknologi. Penelitian ini bertujuan untuk mengungkapkan pengaruh sistem e-billing dan e-filling terhadap kepatuhan wajib pajak gagap teknologi. Serangkaian wawancara ter...

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of...

This study aims to investigate the effect of free float toward market liquidity of Indonesia Stock Exchange, as effectiveness evidence in the implementation of regulation Number: Kep-0001/BEI/01-2014. This study involves a number of control variables consist of stock price, firm size, stock return, price to book value, earnings per share, and price...

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related...

Purpose This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates. Design/methodology/approach Build on the CMD theory, this study uses a paper and pencil laboratory experime...