Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia
DOI:
https://doi.org/10.24269/ekuilibrium.v20i2.2025.pp390-411Keywords:
Hexagon fraud theory, fair value subjectivity, OCI tax avoidanceAbstract
This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.
References
Abdelfattah, T., & Aboud, A. (2020). Tax Avoidance, Corporate Governance, And Corporate Social Responsibility: The Case Of The Egyptian Capital Market. Journal of International Accounting, Auditing and Taxation, 38(100304). https://doi.org/10.1016/j.intaccaudtax.2020.100304
Agustin, B. H., & Kusuma, M. (2024). Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan Terhadap Audit Report Lag. Jurnal Proaksi, 10(4), 739–752. https://doi.org/10.32534/jpk.v11i4.6323
Amin, M. R., Akindayomi, A., Sarker, M. S. R., & Bhuyan, R. (2023). Climate Policy Uncertainty and Corporate Tax Avoidance. Finance Research Letters, 58(104581). https://doi.org/https://doi.org/10.1016/j.frl.2023.104581
Athira, A., & Ramesh, V. K. (2023). COVID-19 and corporate tax avoidance: International evidence. International Business Review, 32(4), 102143. https://doi.org/10.1016/j.ibusrev.2023.102143
Athori, A., & Kusuma, M. (2023). Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 141. https://doi.org/10.32503/akuntansi.v4i2.4580
Aviantara, R. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1D), 26–42. https://doi.org/10.21532/apfjournal.v6i1.192
Ayuningtia, M., & Pramiana, O. (2024). The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies. International Journal of Pertapsi, 2(2), 58–68. https://doi.org/10.9744/ijp.2.2.58-68
Chen, E., & Gavious, I. (2016). Unrealized earnings, dividends and reporting aggressiveness: An examination of firms’ behavior in the era of fair value accounting. KAccounting and Finance, 56(1), 217–250. https://doi.org/10.1111/acfi.12187
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. The American Journal of Sociology.
Degl’Innocenti, D., Levaggi, R., & Menoncin, F. (2022). Tax Avoidance and Evasion In A Dynamic Setting. Journal of Economic Behavior & Organization, 204(December), 443–456. https://doi.org/https://doi.org/10.1016/j.jebo.2022.10.028
Dhawan, A., Ma, L., & Kim, M. H. (2020). Effect of Corporate Tax Avoidance Activities on Firm Bankruptcy Risk. Journal of Contemporary Accounting & Economics, 16(2), 100187. https://doi.org/https://doi.org/10.1016/j.jcae.2020.100187
Gao, Y., Li, J., & Wu, Y. (2025). Competition and Tax Avoidance: Evidence from Quasi Natural Experiment of the Implementation of Anti-Trust Law. International Review of Economics and Finance, 103900. https://doi.org/10.1016/j.iref.2025.103900
GarcÃa-Meca, E., López-Iturriaga, F. J., & Santana-MartÃn, D. J. (2022). Board gender diversity and dividend payout: The critical mass and the family ties effect. International Review of Financial Analysis, 79. https://doi.org/10.1016/j.irfa.2021.101973
Gu, Y., & Wang, S. (2023). Corporate Environmental Information Disclosure and Tax Avoidance: Evidence from China. Heliyon, 9(11), 104–116. https://doi.org/10.1016/j.heliyon.2023.e21492
Guo, Z., & Hou, S. (2020). Corporate Social Responsibility and Firm Value : The Moderating Effects of Financial Flexibility and R & D Investment. Sustainability Journal, 12(8452), 1–17.
Hasan, T., John, K., Teng, H., & Wu, Q. (2024). Creative Corporate Culture and Corporate Tax Avoidance. The British Accounting Review, 56(3), 101217. https://doi.org/10.1016/j.bar.2023.101217
Jensen, M., & Meckling, W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602
Jiang, Q., Chen, Y., & Sun, T. (2023). Government Social Media and Corporate Tax Avoidance. China Journal of Accounting Research, 16(2), 100304. https://doi.org/10.1016/j.cjar.2023.100304
Jing, Z., Zhang, W., Zhao, P., & Zhao, Y. (2025). Environmental Tax Reform and Corporate Tax Avoidance: A Quasi-Natural Experiment on China’s Environmental Protection Tax Law. The North American Journal of Economics and Finance, January(102367). https://doi.org/10.1016/j.najef.2025.102367
Karampinis, N. I., & Hevas, D. L. (2013). Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management : Evidence from Greece ☆. International Journal of Accounting, 48(2), 218–247. https://doi.org/10.1016/j.intacc.2013.04.003
Kerr, J., Price, R., Román, F., & Romney, M. (2024). Corporate Governance and Tax Avoidance: Evidence from Governance Reform. Journal of Accounting and Public Policy, 47(107232). https://doi.org/10.1016/j.jaccpubpol.2024.107232
Kovermann, J., & Velte, P. (n.d.). The Impact of Corporate Governance on Corporate Tax Avoidance—A Literature Review. Journal of International Accounting, Auditing and Taxation, 36(September), 100270. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
Kusuma, M. (2023a). Nilai Relevansi Lima Item Parsial Penghasilan Komprehensif Lainnya (OCI) Dalam Kondisi Fundamental Makro Ekonomi Terdampak Covid-19. In G. Chandrarin (Ed.), Book Chapter : Kajian Tentang Penerapan Akuntansi Di Era Digitalisasi dan Pandemi Covid-19 (1st ed., pp. 1–24). Dimar Intermedia.
Kusuma, M. (2023b). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
Kusuma, M., & Agustin, B. H. (2023). Can Others Comprehensive Income Affect Dividend Payments In Indonesia? Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1).
Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return on Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 223–244. https://doi.org/10.30596/jimb.v22i2.7935
Kusuma, M., & Athori, A. (2023). Can Income and Equity Attribution Minimize Agency Costs ? (Effect of Attribution Policy on Earnings Management and Firm Value). Proceeding Medan International Economic and Business (MICEB) 2023, 1(1).
Kusuma, M., Chandrarin, G., Cahyaningsih, D. S., & Lisetyati, E. (2022). Reclassification of Others Comprehensive Income, Earnings Management, and Earnings Quality : Evidence From Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://apmaj.uitm.edu.my/index.php/current/20-cv17n3/165-av17n3-8
Kusuma, M., & Hilda Agustin, B. (2024). Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan Dividen? Jurnal Akuntansi Dan Governance, 4(2), 104. https://doi.org/10.24853/jago.4.2.104-124
Kusuma, M., & Kusumaningarti, M. (2023). Earnings Response Coefficient ( ERC ) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba ( Ball & Brown , 1968 ). Jurnal Ilmiah Akuntansi Manajemen, 6(2), 141–162. https://doi.org/10.35326/jiam.v6i2.4346
Kusuma, M., & Luayyi, S. (2024). Do others comprehensive income, profit, and equity attributable impact external audit fee? Journal of Accounting and Investment, 25(1), 112–136. https://doi.org/10.18196/jai.v25i1.20470
Kusuma, M., Marjukah, A., & Kasim, C. M. M. (2025). The Value Relevance of Unrealised Earnings. Jurnal Akuntansi Kontemporer (JAKO), 17(1), 12–25. https://doi.org/10.33508/jako.v17i1.5886
Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Kusumaningarti, M., Kusuma, M., & Athori, A. (2025). Dapatkah Penghasilan Komprehensif Lainnya Digunakan Sebagai Media Tindakan Kecurangan Laporan Keuangan ? Jurnal Akuntansi Dan Governance, 5(2), 111–128. https://doi.org/10.24853/jago.5.2.111-128
Lartey, T., Uddin, M., Danso, A., & Wood, G. (2022). CEO overconfidence and IRS attention. Journal of Financial Stability, 61(June), 101035. https://doi.org/10.1016/j.jfs.2022.101035
Lv, W., Meng, Q., Cao, Y., & Liu, J. (2025). Impact and Moderating Mechanism of Corporate Tax Avoidance on Firm Value From The Perspective of Corporate Governance. International Review of Financial Analysis, January, 103926. https://doi.org/https://doi.org/10.1016/j.irfa.2025.103926
Ma, C., Feng, S., Huang, W., & Chen, A. (2025). Political Corruption and Corporate Tax Avoidance: A Quasi-Natural Experiment. International Review of Financial Analysis, 99(103917). https://doi.org/10.1016/j.irfa.2025.103917
Marks, J. (2012). The mind behind the fraudsters crime: Key behavioral and environmental elements. ACFE Global Fraud Conference.
Mkadmi, J. E., & Ali, W. Ben. (2024). How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies? Journal of Economic Criminology, 5(100070). https://doi.org/10.1016/j.jeconc.2024.100070m
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
Nerantzidis, M., Persakis, A., & Tzeremes, P. (2024). Tax Avoidance, CSR Performance and CEO Characteristics: Evidence from Developed and Developing Countries. Development and Sustainability in Economics and Finance, 2–4(100021). https://doi.org/10.1016/j.dsef.2024.100021
Pramiana, O., Hidayat, A. T., Susilo, D. E., Suprapto, S., & Purbowati, R. (2021). Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542(Ancosh 2020), 10–14. https://doi.org/10.2991/assehr.k.210413.003
Qi, H., Li, M., & Zhang, H. (2023). The Impact of Media Attention on Corporate Tax Avoidance: A Study Based on Chinese A-Share Listed Companies. Finance Research Letters, 58(104594). https://doi.org/10.1016/j.frl.2023.104594
Rahayu, P., & Kusuma, I. W. (2020). Predictive Value of Other Comprehensive Income: Evidence From Asean. Jurnal Akuntansi Dan Keuangan Indonesia, 17(2). https://doi.org/10.21002/jaki.2020.09
Sarhan, A. A., Elmagrhi, M. H., & Elkhashen, E. M. (2024). Corruption Prevention Practices And Tax Avoidance: The Moderating Effect Of Corporate Board Characteristics. Journal of International Accounting, Auditing and Taxation, 55(100615). https://doi.org/10.1016/j.intaccaudtax.2024.100615
Sari, S. P., & Khoiriah, N. (2021). Hexagon Fraud Detection of Regional Government Financial Statement as A Fraud Prevention on The Pandemic Crisis Era. Jurnal Wacana, 24(2), 90–96. https://wacana.ub.ac.id/index.php/wacana/article/view/897
Song, Q., & Holland, K. (2023). The Quality of Tax Accounting for Financial Reporting Purposes: International Evidence From The United Kingdom. Journal of International Accounting, Auditing and Taxation, 52(100564). https://doi.org/10.1016/j.intaccaudtax.2023.100564S
Tang, T. Y. H. (2020). A Review of Tax Avoidance in China. China Journal of Accounting Research, 13(4), 327–338. https://doi.org/10.1016/j.cjar.2020.10.001P
Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022). International Journal of Pertapsi, 2(1), 1–8. https://doi.org/10.9744/ijp.2.1.1-8
Vito, A. De. (2024). Minority Shareholders and Tax Avoidance. Journal of Accounting and Public Policy, 44(107179). https://doi.org/10.1016/j.jaccpubpol.2024.107179
Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381.
Wahyudi, M., Sari, H. P., & Kusuma, M. (2024). Kualitas Auditor sebagai Pemoderasi Hexagon Fraud Theory, Fraudulent Financial Statement dan Tax Avoidance. Ekuivalensi : Jurnal Ekonomi Bisnis, 10(2), 324–338.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 38–42. http://biblioteca.usac.edu.gt/tesis/08/08_2469_C.pdf
Xiang, J., Shao, Q., & Fan, Y. (2025). Innovation Incentives and Corporate Tax Avoidance: Evidence From China. Economic Analysis and Policy, 85, 1216–1237. https://doi.org/https://doi.org/10.1016/j.eap.2025.01.019x
Yovita, M., & Suryani, E. (2024). Determinasi Faktor-Faktor Arrogance Sebagai Perspektif Fraud Pentagon Terhadap Kecurangan Laporan Keuangan. Jurnal Riset Akuntansi Politala, 7(1), 166–176. https://doi.org/10.34128/jra.v7i1.265
Agustin, B. H., & Kusuma, M. (2024). Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan Terhadap Audit Report Lag. Jurnal Proaksi, 10(4), 739–752. https://doi.org/10.32534/jpk.v11i4.6323
Amin, M. R., Akindayomi, A., Sarker, M. S. R., & Bhuyan, R. (2023). Climate Policy Uncertainty and Corporate Tax Avoidance. Finance Research Letters, 58(104581). https://doi.org/https://doi.org/10.1016/j.frl.2023.104581
Athira, A., & Ramesh, V. K. (2023). COVID-19 and corporate tax avoidance: International evidence. International Business Review, 32(4), 102143. https://doi.org/10.1016/j.ibusrev.2023.102143
Athori, A., & Kusuma, M. (2023). Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 141. https://doi.org/10.32503/akuntansi.v4i2.4580
Aviantara, R. (2021). The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report. Asia Pacific Fraud Journal, 6(1D), 26–42. https://doi.org/10.21532/apfjournal.v6i1.192
Ayuningtia, M., & Pramiana, O. (2024). The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies. International Journal of Pertapsi, 2(2), 58–68. https://doi.org/10.9744/ijp.2.2.58-68
Chen, E., & Gavious, I. (2016). Unrealized earnings, dividends and reporting aggressiveness: An examination of firms’ behavior in the era of fair value accounting. KAccounting and Finance, 56(1), 217–250. https://doi.org/10.1111/acfi.12187
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. The American Journal of Sociology.
Degl’Innocenti, D., Levaggi, R., & Menoncin, F. (2022). Tax Avoidance and Evasion In A Dynamic Setting. Journal of Economic Behavior & Organization, 204(December), 443–456. https://doi.org/https://doi.org/10.1016/j.jebo.2022.10.028
Dhawan, A., Ma, L., & Kim, M. H. (2020). Effect of Corporate Tax Avoidance Activities on Firm Bankruptcy Risk. Journal of Contemporary Accounting & Economics, 16(2), 100187. https://doi.org/https://doi.org/10.1016/j.jcae.2020.100187
Gao, Y., Li, J., & Wu, Y. (2025). Competition and Tax Avoidance: Evidence from Quasi Natural Experiment of the Implementation of Anti-Trust Law. International Review of Economics and Finance, 103900. https://doi.org/10.1016/j.iref.2025.103900
GarcÃa-Meca, E., López-Iturriaga, F. J., & Santana-MartÃn, D. J. (2022). Board gender diversity and dividend payout: The critical mass and the family ties effect. International Review of Financial Analysis, 79. https://doi.org/10.1016/j.irfa.2021.101973
Gu, Y., & Wang, S. (2023). Corporate Environmental Information Disclosure and Tax Avoidance: Evidence from China. Heliyon, 9(11), 104–116. https://doi.org/10.1016/j.heliyon.2023.e21492
Guo, Z., & Hou, S. (2020). Corporate Social Responsibility and Firm Value : The Moderating Effects of Financial Flexibility and R & D Investment. Sustainability Journal, 12(8452), 1–17.
Hasan, T., John, K., Teng, H., & Wu, Q. (2024). Creative Corporate Culture and Corporate Tax Avoidance. The British Accounting Review, 56(3), 101217. https://doi.org/10.1016/j.bar.2023.101217
Jensen, M., & Meckling, W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602
Jiang, Q., Chen, Y., & Sun, T. (2023). Government Social Media and Corporate Tax Avoidance. China Journal of Accounting Research, 16(2), 100304. https://doi.org/10.1016/j.cjar.2023.100304
Jing, Z., Zhang, W., Zhao, P., & Zhao, Y. (2025). Environmental Tax Reform and Corporate Tax Avoidance: A Quasi-Natural Experiment on China’s Environmental Protection Tax Law. The North American Journal of Economics and Finance, January(102367). https://doi.org/10.1016/j.najef.2025.102367
Karampinis, N. I., & Hevas, D. L. (2013). Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management : Evidence from Greece ☆. International Journal of Accounting, 48(2), 218–247. https://doi.org/10.1016/j.intacc.2013.04.003
Kerr, J., Price, R., Román, F., & Romney, M. (2024). Corporate Governance and Tax Avoidance: Evidence from Governance Reform. Journal of Accounting and Public Policy, 47(107232). https://doi.org/10.1016/j.jaccpubpol.2024.107232
Kovermann, J., & Velte, P. (n.d.). The Impact of Corporate Governance on Corporate Tax Avoidance—A Literature Review. Journal of International Accounting, Auditing and Taxation, 36(September), 100270. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
Kusuma, M. (2023a). Nilai Relevansi Lima Item Parsial Penghasilan Komprehensif Lainnya (OCI) Dalam Kondisi Fundamental Makro Ekonomi Terdampak Covid-19. In G. Chandrarin (Ed.), Book Chapter : Kajian Tentang Penerapan Akuntansi Di Era Digitalisasi dan Pandemi Covid-19 (1st ed., pp. 1–24). Dimar Intermedia.
Kusuma, M. (2023b). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
Kusuma, M., & Agustin, B. H. (2023). Can Others Comprehensive Income Affect Dividend Payments In Indonesia? Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1).
Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return on Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 223–244. https://doi.org/10.30596/jimb.v22i2.7935
Kusuma, M., & Athori, A. (2023). Can Income and Equity Attribution Minimize Agency Costs ? (Effect of Attribution Policy on Earnings Management and Firm Value). Proceeding Medan International Economic and Business (MICEB) 2023, 1(1).
Kusuma, M., Chandrarin, G., Cahyaningsih, D. S., & Lisetyati, E. (2022). Reclassification of Others Comprehensive Income, Earnings Management, and Earnings Quality : Evidence From Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://apmaj.uitm.edu.my/index.php/current/20-cv17n3/165-av17n3-8
Kusuma, M., & Hilda Agustin, B. (2024). Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan Dividen? Jurnal Akuntansi Dan Governance, 4(2), 104. https://doi.org/10.24853/jago.4.2.104-124
Kusuma, M., & Kusumaningarti, M. (2023). Earnings Response Coefficient ( ERC ) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba ( Ball & Brown , 1968 ). Jurnal Ilmiah Akuntansi Manajemen, 6(2), 141–162. https://doi.org/10.35326/jiam.v6i2.4346
Kusuma, M., & Luayyi, S. (2024). Do others comprehensive income, profit, and equity attributable impact external audit fee? Journal of Accounting and Investment, 25(1), 112–136. https://doi.org/10.18196/jai.v25i1.20470
Kusuma, M., Marjukah, A., & Kasim, C. M. M. (2025). The Value Relevance of Unrealised Earnings. Jurnal Akuntansi Kontemporer (JAKO), 17(1), 12–25. https://doi.org/10.33508/jako.v17i1.5886
Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Kusumaningarti, M., Kusuma, M., & Athori, A. (2025). Dapatkah Penghasilan Komprehensif Lainnya Digunakan Sebagai Media Tindakan Kecurangan Laporan Keuangan ? Jurnal Akuntansi Dan Governance, 5(2), 111–128. https://doi.org/10.24853/jago.5.2.111-128
Lartey, T., Uddin, M., Danso, A., & Wood, G. (2022). CEO overconfidence and IRS attention. Journal of Financial Stability, 61(June), 101035. https://doi.org/10.1016/j.jfs.2022.101035
Lv, W., Meng, Q., Cao, Y., & Liu, J. (2025). Impact and Moderating Mechanism of Corporate Tax Avoidance on Firm Value From The Perspective of Corporate Governance. International Review of Financial Analysis, January, 103926. https://doi.org/https://doi.org/10.1016/j.irfa.2025.103926
Ma, C., Feng, S., Huang, W., & Chen, A. (2025). Political Corruption and Corporate Tax Avoidance: A Quasi-Natural Experiment. International Review of Financial Analysis, 99(103917). https://doi.org/10.1016/j.irfa.2025.103917
Marks, J. (2012). The mind behind the fraudsters crime: Key behavioral and environmental elements. ACFE Global Fraud Conference.
Mkadmi, J. E., & Ali, W. Ben. (2024). How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies? Journal of Economic Criminology, 5(100070). https://doi.org/10.1016/j.jeconc.2024.100070m
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
Nerantzidis, M., Persakis, A., & Tzeremes, P. (2024). Tax Avoidance, CSR Performance and CEO Characteristics: Evidence from Developed and Developing Countries. Development and Sustainability in Economics and Finance, 2–4(100021). https://doi.org/10.1016/j.dsef.2024.100021
Pramiana, O., Hidayat, A. T., Susilo, D. E., Suprapto, S., & Purbowati, R. (2021). Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542(Ancosh 2020), 10–14. https://doi.org/10.2991/assehr.k.210413.003
Qi, H., Li, M., & Zhang, H. (2023). The Impact of Media Attention on Corporate Tax Avoidance: A Study Based on Chinese A-Share Listed Companies. Finance Research Letters, 58(104594). https://doi.org/10.1016/j.frl.2023.104594
Rahayu, P., & Kusuma, I. W. (2020). Predictive Value of Other Comprehensive Income: Evidence From Asean. Jurnal Akuntansi Dan Keuangan Indonesia, 17(2). https://doi.org/10.21002/jaki.2020.09
Sarhan, A. A., Elmagrhi, M. H., & Elkhashen, E. M. (2024). Corruption Prevention Practices And Tax Avoidance: The Moderating Effect Of Corporate Board Characteristics. Journal of International Accounting, Auditing and Taxation, 55(100615). https://doi.org/10.1016/j.intaccaudtax.2024.100615
Sari, S. P., & Khoiriah, N. (2021). Hexagon Fraud Detection of Regional Government Financial Statement as A Fraud Prevention on The Pandemic Crisis Era. Jurnal Wacana, 24(2), 90–96. https://wacana.ub.ac.id/index.php/wacana/article/view/897
Song, Q., & Holland, K. (2023). The Quality of Tax Accounting for Financial Reporting Purposes: International Evidence From The United Kingdom. Journal of International Accounting, Auditing and Taxation, 52(100564). https://doi.org/10.1016/j.intaccaudtax.2023.100564S
Tang, T. Y. H. (2020). A Review of Tax Avoidance in China. China Journal of Accounting Research, 13(4), 327–338. https://doi.org/10.1016/j.cjar.2020.10.001P
Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022). International Journal of Pertapsi, 2(1), 1–8. https://doi.org/10.9744/ijp.2.1.1-8
Vito, A. De. (2024). Minority Shareholders and Tax Avoidance. Journal of Accounting and Public Policy, 44(107179). https://doi.org/10.1016/j.jaccpubpol.2024.107179
Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381.
Wahyudi, M., Sari, H. P., & Kusuma, M. (2024). Kualitas Auditor sebagai Pemoderasi Hexagon Fraud Theory, Fraudulent Financial Statement dan Tax Avoidance. Ekuivalensi : Jurnal Ekonomi Bisnis, 10(2), 324–338.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 38–42. http://biblioteca.usac.edu.gt/tesis/08/08_2469_C.pdf
Xiang, J., Shao, Q., & Fan, Y. (2025). Innovation Incentives and Corporate Tax Avoidance: Evidence From China. Economic Analysis and Policy, 85, 1216–1237. https://doi.org/https://doi.org/10.1016/j.eap.2025.01.019x
Yovita, M., & Suryani, E. (2024). Determinasi Faktor-Faktor Arrogance Sebagai Perspektif Fraud Pentagon Terhadap Kecurangan Laporan Keuangan. Jurnal Riset Akuntansi Politala, 7(1), 166–176. https://doi.org/10.34128/jra.v7i1.265
Downloads
Published
2025-09-20
How to Cite
Pramiana, O., Hidayat, A. T., & Wasis, W. (2025). Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 20(2), 390–411. https://doi.org/10.24269/ekuilibrium.v20i2.2025.pp390-411
Issue
Section
Artikel
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Retained Rights/Terms and Conditions of Publication
1. As an author you (or your employer or institution) may do the following:
- make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use;
- make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. via an e-mail list or list server);
- present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting;
- for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. training);
- retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article;
- include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially);
- use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal); and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal;
- may reproduce or authorize others to reproduce the article, material extracted from the article, or derivative works for the author's personal use or for company use, provided that the source and the copyright notice are indicated, the copies are not used in any way that implies RCEPM-LIPI endorsement of a product or service of any employer, and the copies themselves are not offered for sale.
All copies, print or electronic, or other use of the paper or article must include the appropriate bibliographic citation for the article's publication in the journal.
2. Requests from third parties
Although authors are permitted to re-use all or portions of the article in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. Requests for all uses not included above, including the authorization of third parties to reproduce or otherwise use all or part of the article.
3. Author Online Use
- Personal Servers. Authors and/or their employers shall have the right to post the accepted version of articles pre-print version of the article, or revised personal version of the final text of the article (to reflect changes made in the peer review and editing process) on their own personal servers or the servers of their institutions or employers without permission from Universitas Muhamamdiyah Ponorogo, provided that the posted version includes a prominently displayed Universitas Muhamamdiyah Ponorogo copyright notice and, when published, a full citation to the original publication, including a link to the article abstract in the journal homepage. Authors shall not post the final, published versions of their papers;
- Classroom or Internal Training Use. An author is expressly permitted to post any portion of the accepted version of his/her own articles on the author's personal web site or the servers of the author's institution or company in connection with the author's teaching, training, or work responsibilities, provided that the appropriate copyright, credit, and reuse notices appear prominently with the posted material. Examples of permitted uses are lecture materials, course packs, e-reserves, conference presentations, or in-house training courses;
- Electronic Preprints. Before submitting an article to an Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi, authors frequently post their manuscripts to their own web site, their employer's site, or to another server that invites constructive comment from colleagues. Upon submission of an article to Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi, an author is required to transfer copyright in the article to Economy Faculty Universitas Muhammadiyah Ponorogo, and the author must update any previously posted version of the article with a prominently displayed Economy Faculty Universitas Muhammadiyah Ponorogo copyright notice. Upon publication of an article by the Universitas Muhammadiyah Ponorogo, the author must replace any previously posted electronic versions of the article with either (1) the full citation to the work with a Digital Object Identifier (DOI) or link to the article abstract in Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi journal homepage, or (2) the accepted version only (not the final, published version), including the Economy Faculty Universitas Muhammadiyah Ponorogo copyright notice and full citation, with a link to the final, published article in journal homepage.
4. Articles in Press (AiP) service
Economy Faculty Universitas Muhammadiyah Ponorogo may choose to publish an abstract or portions of the paper before we publish it in the journal. Please contact our Production department immediately if you do not want us to make any such prior publication for any reason, including disclosure of a patentable invention.
5. Author/Employer Rights
If you are employed and prepared the article on a subject within the scope of your employment, the copyright in the article belongs to your employer as a work-for-hire. In that case, Economy Faculty Universitas Muhammadiyah Ponorogo assumes that when you sign this Form, you are authorized to do so by your employer and that your employer has consented to the transfer of copyright, to the representation and warranty of publication rights, and to all other terms and conditions of this Form. If such authorization and consent has not been given to you, an authorized representative of your employer should sign this Form as the Author.
6. RCEPM-LIPI Copyright Ownership
It is the formal policy of Economy Faculty Universitas Muhammadiyah Ponorogo to own the copyrights to all copyrightable material in its technical publications and to the individual contributions contained therein, in order to protect the interests of the Economy Faculty Universitas Muhammadiyah Ponorogo, its authors and their employers, and, at the same time, to facilitate the appropriate re-use of this material by others. Economy Faculty Universitas Muhammadiyah Ponorogo distributes its technical publications throughout the world and does so by various means such as hard copy, microfiche, microfilm, and electronic media. It also abstracts and may translate its publications, and articles contained therein, for inclusion in various compendiums, collective works, databases and similar publication.
7. Licensing Terms
Ekuilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Permissions beyond the scope of this license may be available at https://journal.umpo.ac.id/
