Peran Mediasi Good Corporate Governance Terhadap Hubungan Pajak dan Transfer Keuangan dalam Mewujudkan Indonesia Emas 2045

Authors

  • Yatimin Universitas Muhammadiyah Jakarta, Jakarta, Indonesia
  • Metha Dwi Apriyanti Universitas Muhammadiyah Jakarta, Jakarta, Indonesia
  • Sisca Debyola Widuhung Universitas Muhammadiyah Jakarta, Jakarta, Indonesia
  • Irpan Hidayat Hasibuan Universitas Muhammadiyah Jakarta, Jakarta, Indonesia
  • Andry Priharta Universitas Muhammadiyah Jakarta, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jmpis.v6i2.3975

Keywords:

Tata Kelola Perusahaan yang Baik, Pajak, Transfer Keuangan, Efisiensi, Indonesia Emas 2045

Abstract

Penelitian ini mengkaji peran Good Corporate Governance (GCG) sebagai mediator dalam hubungan antara efisiensi pajak dan transfer keuangan dalam konteks pencapaian Indonesia Emas 2045. GCG diharapkan dapat memperkuat hubungan positif antara kepatuhan pajak, efisiensi sistem perpajakan, transparansi pajak, dan transfer keuangan yang lebih efisien. Dengan menggunakan pendekatan kuantitatif dengan analisis model jalur, penelitian ini menemukan bahwa GCG secara signifikan memediasi antara pajak dan transfer keuangan. Kepatuhan pajak terbukti berpengaruh positif terhadap efisiensi transfer keuangan, sedangkan efisiensi sistem perpajakan dan transparansi pajak menunjukkan pengaruh tidak langsung terhadap GCG. Penelitian ini juga menyoroti pentingnya penerapan prinsip-prinsip GCG dalam meningkatkan akuntabilitas dan transparansi keuangan negara, yang berkontribusi pada pengelolaan sumber daya yang lebih efisien dan berkelanjutan. Temuan ini menunjukkan bahwa sinergi antara sektor pajak, GCG, dan transfer keuangan merupakan kunci untuk mewujudkan tujuan pembangunan jangka panjang Indonesia. Kebijakan yang mendukung peningkatan kualitas GCG, transparansi pajak, dan kepatuhan pajak akan mendukung pencapaian Indonesia Emas 2045, menciptakan ekonomi yang lebih transparan, efisien, dan berkelanjutan.

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Published

2025-02-26

How to Cite

Yatimin, Apriyanti, M. D., Widuhung, S. D., Hasibuan, I. H., & Priharta, A. (2025). Peran Mediasi Good Corporate Governance Terhadap Hubungan Pajak dan Transfer Keuangan dalam Mewujudkan Indonesia Emas 2045. JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL, 6(2), 1294–1309. https://doi.org/10.38035/jmpis.v6i2.3975

Issue

Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)

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Copyright (c) 2025 Yatimin, Metha Dwi Apriyanti, Sisca Debyola Widuhung, Irpan Hidayat Hasibuan, Andry Priharta

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