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All Journal The Es Accounting and Finance The Eastasouth Journal of Social Science and Humanities
Septyana Prasetianingrum
Faculty of Economics and Business, Universitas Yapis Papua
Humanities Economics, Econometrics & Finance Social Sciences

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Public Perceptions of Income Tax Article 21 Exemption in Indonesia: A Netnographic Study of TikTok Discourse Fitria Nur Risky Afifah; Muhammad Ridhwansyah Pasolo; Septyana Prasetianingrum; Iriana Auliyah; Fahrudin Pasolo
The Eastasouth Journal of Social Science and Humanities Vol. 3 No. 03 (2026): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v3i03.1032

Abstract

Income Tax Article 21 is one of Indonesia’s most visible fiscal instruments because it is deducted directly from workers’ employment income. Although exemption or government-borne PPh 21 has been used as a stimulus to protect disposable income, its legitimacy depends on how society interprets its fairness, effectiveness, and administrative accessibility. This study examines public perceptions of PPh 21 exemption through a qualitative netnographic analysis of TikTok discourse. Data were collected from the comment section of one @metropolitan.id video discussing the policy, which generated 6.1 million views, 126,000 likes, and 8,553 comments. After screening, 8,310 comments were coded using thematic analysis within an interpretive netnographic framework. The findings reveal four major themes. First, the policy was evaluated through its direct effect on take-home pay, with salary and PPh-related comments dominating the discussion. Second, users connected the policy to structural burdens such as BPJS contributions and formal employment registration. Third, public debate centered on distributive justice, especially the perceived exclusion of informal and unstable workers. Fourth, support for the policy was conditional and often accompanied by aspirations for more concrete subsidies, such as electricity discounts. The study contributes to fiscal policy and public-sector accounting literature by showing that digital public discourse offers a naturalistic source of evidence for understanding policy legitimacy, trust, and citizen evaluation in the digital governance era.
The Effect of Sustainability Report Disclosure, Firm Size, and Liquidity on Firm Value: Evidence from Indonesian Mining Companies Iriana Auliyah Auliyah; Jesicha Ardhyana Destriani; Mursalam Salim; Septyana Prasetianingrum; Entar Sutisman
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1035

Abstract

This study examines whether sustainability report disclosure, firm size, and liquidity affect firm value in Indonesian mining companies. Mining firms operate in a capital-intensive and environmentally sensitive sector; therefore, investor valuation may be shaped not only by financial indicators but also by sustainability transparency. The study applies a quantitative explanatory design using secondary data from mining-sector companies listed on the Indonesia Stock Exchange during 2020–2024. From a population of 39 firms, 14 companies were selected through purposive sampling, generating 70 firm-year observations. Firm value was measured using Price to Book Value, sustainability report disclosure was measured through a disclosure index, firm size used the natural logarithm of total assets, and liquidity used the current ratio. Multiple linear regression with SPSS 22 was employed after classical assumption testing. The results show that sustainability report disclosure has a negative and significant effect on firm value, with a coefficient of −73.065 and significance of 0.000. Firm size has a positive and significant effect, with a coefficient of 3.000 and significance of 0.000. Liquidity has a positive but insignificant coefficient of 0.874 and significance of 0.344. The model explains 42.5% of firm-value variation. These findings imply that sustainability disclosure in mining firms may be interpreted as a costly or risk-revealing signal unless supported by credible sustainability performance, while company scale remains a strong valuation signal.
Co-Authors Entar Sutisman Fahrudin Pasolo Fitria Nur Risky Afifah Iriana Auliyah Iriana Auliyah Auliyah Jesicha Ardhyana Destriani Muhammad Ridhwansyah Pasolo Mursalam Salim