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.

References

Asnawi, M. I. (2021). Corporate governance in realizing sustainable plantation in Indonesia. IOP Conference Series: Earth and Environmental Science, Vol. 782. https://doi.org/10.1088/1755-1315/782/3/032048

Chen, L. Q. (2022). From classical thermodynamics to phase-field method. Progress in Materials Science, Vol. 124. https://doi.org/10.1016/j.pmatsci.2021.100868

Farisyi, M. B. A. (2022). Detection of heart valve function disorders with artificial neural network (ANN) algorithm. AIP Conference Proceedings, Vol. 2453. https://doi.org/10.1063/5.0094389

Hair, J. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3). https://doi.org/10.1016/j.rmal.2022.100027

Hasanah, R. N. (2023). Hydropower Development Towards a Full-Renewable Energy Grid in Indonesia. 2023 IEEE Industry Applications Society Annual Meeting, IAS 2023. https://doi.org/10.1109/IAS54024.2023.10406491

Hidayat, A. (2023). How Does International Corporate Avoid Tax? 2023 8th International Conference on Business and Industrial Research, ICBIR 2023 - Proceedings, pp. 1083–1087. https://doi.org/10.1109/ICBIR57571.2023.10147531

Indriastuti, M. (2021). Information disclosure on good corporate governance and corporate social responsibility as determinants of firm value. Advances in Intelligent Systems and Computing, Vol. 1194, pp. 375–382. https://doi.org/10.1007/978-3-030-50454-0_36

Kiswanto. (2020). Determinants of environmental disclosure in Indonesia. Journal of Environmental Management and Tourism, 11(3), 682–691. https://doi.org/10.14505/jemt.v11.3(43).22

Kurniasih, L. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747

Lee, K. L. (2022). The effect of digital supply chain on organizational performance: An empirical study in Malaysia manufacturing industry. Uncertain Supply Chain Management, 10(2), 495–510. https://doi.org/10.5267/j.uscm.2021.12.002

Mappanyukki, R. (2024). Litigation Risk and Good Corporate Governance on Audit Fees: Moderate Role of Financial Reporting Disclosure Level. Quality - Access to Success, 25(202), 201–206. https://doi.org/10.47750/QAS/25.202.21

Novatiani, R. A. (2022). RISK MANAGEMENT AND OTHER FACTORS PREVENTING FRAUDULENT FINANCIAL REPORTING BY STATE-OWNED ENTERPRISES IN INDONESIA. Asian Economic and Financial Review, 12(8), 686–711. https://doi.org/10.55493/5002.v12i8.4587

Nugroho, M. (2021). Corporate governance and firm performance. Accounting, 7(1), 13–22. https://doi.org/10.5267/j.ac.2020.10.019

Paikah, N. (2024). Analysis of Policies and Strategies to Lower Childhood Stunting in South Sulawesi, Indonesia. El-Usrah, 7(1), 19–41. https://doi.org/10.22373/ujhk.v7i1.22310

Pranata, S. (2023). Product Originality and Buying Culture on Purchase Decisions Through Brand Advocacy on JD. ID E-Commerce. Cebong Journal, 2(3), 121–125.

Pranata, S. P. (2024). Digital Literacy, Skills, and Security: Impact on Digital Leadership in Higher Education. Al-Tanzim: Jurnal Manajemen Pendidikan Islam, 8(3), 775–791.

Resosudarmo, B. P. (2021). Spatial impacts of fiscal stimulus policies during the 2009 global financial crisis in Indonesia. Asia-Pacific Journal of Regional Science, 5(1), 305–326. https://doi.org/10.1007/s41685-020-00176-2

Rizkya, Y. S. (2020). The determinants of transfer pricing intensity of multinational non-financial firms in indonesia. Cuadernos de Economia, 43(123), 435–441. https://doi.org/10.32826/cude.v4i123.406

Rusmita, S. A. (2023). The effect of good corporate governance on financial distress in companies listed in sharia stock index Indonesia: Machine learning approach. Advanced Machine Learning Algorithms for Complex Financial Applications, pp. 220–251. https://doi.org/10.4018/978-1-6684-4483-2.ch014

Sari, D. K. (2023). The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2224151

Sousa-Zomer, T. T. (2020). Digital transforming capability and performance: a microfoundational perspective. International Journal of Operations and Production Management, 40(7), 1095–1128. https://doi.org/10.1108/IJOPM-06-2019-0444

Syifa, A. F. (2023). The Influence of Intellectual Capital, Profitability, and Good Corporate Governance on Financial Performance in Manufacturing Companies Listed on IDX (2016-2020). 2023 International Conference on Decision Aid Sciences and Applications, DASA 2023, pp. 252–256. https://doi.org/10.1109/DASA59624.2023.10286813

Taweel, I. R. Al. (2021). The mediating role of innovation capability on the relationship between strategic agility and organizational performance. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13147564

Ventre, I. (2020). The Impact of Perceived Usefulness of Online Reviews, Trust and Perceived Risk on Online Purchase Intention in Emerging Markets: A Mexican Perspective. Journal of International Consumer Marketing, 32(4), 287–299. https://doi.org/10.1080/08961530.2020.1712293

Wang, Y. A. (2021). Power Analysis for Parameter Estimation in Structural Equation Modeling: A Discussion and Tutorial. Advances in Methods and Practices in Psychological Science, 4(1). https://doi.org/10.1177/2515245920918253

Weli, W. (2020). Supervision mechanism and quality of the internal control system disclosure. Accounting, 6(7), 1419–1428. https://doi.org/10.5267/j.ac.2020.8.007

Widiatami, A. K. (2023). Good corporate governance mechanism and sustainability report quality: A panel data analysis. AIP Conference Proceedings, Vol. 2765. https://doi.org/10.1063/5.0154426

Downloads

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 2025 - Maret 2025)

Section

Articles

License

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

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Hak cipta :

Penulis yang mempublikasikan manuskripnya di jurnal ini menyetujui ketentuan berikut:

  1. Hak cipta pada setiap artikel adalah milik penulis.
  2. Penulis mengakui bahwa Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) berhak menjadi yang pertama menerbitkan dengan lisensi Creative Commons Attribution 4.0 International (Attribution 4.0 International CC BY 4.0) .
  3. Penulis dapat mengirimkan artikel secara terpisah, mengatur distribusi non-eksklusif manuskrip yang telah diterbitkan dalam jurnal ini ke versi lain (misalnya, dikirim ke repositori institusi penulis, publikasi ke dalam buku, dll.), dengan mengakui bahwa manuskrip telah diterbitkan pertama kali di Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS).