Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B
DOI:
https://doi.org/10.61132/jieap.v2i3.1553Keywords:
B2B Companies, Business Ethics, Financial Performance, Moderation, VAT ImplementationAbstract
This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.
Downloads
References
Amai, N. A. S., Putri, E. A., & Rahmatika, D. N. (2024). Analisis pengaruh kebijakan pajak terhadap investasi teknologi digital di era industri. Jurnal Manajemen dan Ekonomi Kreatif, 2(3), 85–98. https://doi.org/10.59024/jumek.v2i3.374
Aprilia, W. E. (2025). JAP: Reformasi hak pemajakan atas ekonomi digital dengan analisis hukum terhadap penerapan Pilar 1 OECD/G20 dalam konteks global dan nasional. Jurnal Aplikasi Perpajakan, 6(1), 1–18. https://doi.org/10.29303/jap.v6i1.106
Ardhiyoko, A. (2019). Penerapan pajak e-commerce di Indonesia. [Artikel tidak diterbitkan].
Arianty, F., Kasim, E. S., Kusumastuti, H., & Aulia, S. (2024). Perpajakan dan corporate citizenship. Nas Media Pustaka.
Firdausy, C. M. (2021). Optimalisasi dan penguatan perpajakan Indonesia. Yayasan Pustaka Obor Indonesia.
Furqon, R. H., Affandi, A., Suwanda, D., & [Tim penulis]. (2022). Strategi optimalisasi penilaian pajak. Cipta Media Nusantara.
Haliza, A. M. (2025). Pengaruh tata kelola perusahaan dan etika profesional terhadap keterbukaan laporan keuangan. In Proceeding National Seminar on Accounting UKMC (Vol. 4).
Julythiawati, N. P. M., & Ardiana, P. A. (2023). Pengaruh pelibatan pemangku kepentingan dan tanggung jawab sosial pada reputasi perusahaan. Public Service and Governance Journal, 4(2), 239–246. https://doi.org/10.56444/psgj.v4i2.1016
Nurhalizah, I., & Pratiwi, I. D. (2025). Literature review: Penerapan etika bisnis dalam pengelolaan SDM untuk menyeimbangkan kepatuhan dan rasa keadilan. In Seminar Nasional Manajemen dan Bisnis (Vol. 5, pp. 1–9).
Payamta, C. P. A. (2023). Bisnis digital: Mengelola akuntansi, pajak, dan audit dengan sukses. Nas Media Pustaka.
Poltak, H., & Widjaja, R. R. (2024). Pendekatan metode studi kasus dalam riset kualitatif. Local Engineering, 2(1), 31–34. https://doi.org/10.59810/lejlace.v2i1.89
Purnamasari, E. D. A., Mboeik, P. M. R., Setiawan, A. L., Stefany, K., Manuputty, S. A. A., Indriani, N. A., Sahasika, A. E., & Kuncoro, B. S. (2025). Digital tax system: Peluang, tantangan, dan implementasi di Indonesia. SIEGA Publisher.
Rokhaniyah, S., Simamora, A. J., Khotijah, S. A., Hidayah, S. N. F., Sholikhah, S. I., & Pustaka Rumah. (2025). Tata kelola perusahaan dan ESG risk: Perspektif teori pemangku kepentingan. Penerbit Pustaka Rumah Cinta.
Rustam, A., Hendriana, T. I., & Hartono, P. G. (2025). Buku referensi bisnis dan keuangan. PT Sonpedia Publishing Indonesia.
Septianawati, D. T., & Wening, N. (2021). Pengaruh pengendalian pemegang saham dan tata kelola perusahaan terhadap kualitas audit perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal Apresiasi Ekonomi, 9(1), 121–131. https://doi.org/10.31846/jae.v9i1.373
Silvera, D. L. (2024). Tata kelola perusahaan dan tanggung jawab sosial perusahaan: Tinjauan atas pengaruhnya terhadap penghindaran pajak dan praktik manajemen laba. Jurnal Akademi Akuntansi Indonesia Padang, 4(1), 35–53. https://doi.org/10.31933/5dz3ke89
Susanto, F. L., Sofiyanto, M., & Adiputra, W. (2024). Etika bisnis: Tantangan etika bisnis. Penerbit KBM Indonesia.
Syahrani, A. A., Silvana, A., Hasanah, N., Ginting, G. F., Surbakti, B. B., Ramadini, S., & Robain, W. (2025). Peran good corporate governance dalam meningkatkan kinerja keuangan perusahaan. Journal on Pustaka Cendekia Informatika, 3(1), 37–42.
Wibowo, A. S., Lufsiana, & Negara, D. S. (2025). Hukum pidana perpajakan dan tindak pidana korupsi: Titik singgung, perbedaan, dan implikasi hukum. Indonesia Emas Group.
Wijaya, G. P. (2019). Analisis strategi business-to-business branding dari perspektif teori hierarchy of branding (Studi kasus pada perusahaan financial technology Tada).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
