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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) PANDAWA : Jurnal Pengabdian kepada Masyarakat
Karina Tika Sari
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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THE EFFECT OF CARBON EMISSION DISCLOSURE, SUSTAINABILITY REPORTING, AND PROFITABILITY ON FIRM VALUE, WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (AN EMPIRICAL STUDY OF ENERGY SECTOR COMPANIES IN INDONESIA AND MALAYSIA) Karina Tika Sari; Kiko Armenita Julito
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18464640

Abstract

This study was conducted to evaluate the impact of three variables on a company's value. Furthermore, this study aims to investigate the function of effective corporate governance as a moderating element in relation to these factors. The focus of the study is on companies in the energy sector in Indonesia and Malaysia. The approach applied is a quantitative method, which is tested through path analysis. Path analysis includes testing direct effects and moderating effects. Moderating effects are performed using interaction techniques, namely the interaction between moderating variables and independent variables. The evaluation was conducted on factors that affect company value, such as carbon emission disclosure, sustainability reporting, profitability, and good corporate governance. The sample selected included 20 companies, consisting of the 10 largest energy companies in Indonesia and the 10 largest energy companies in Malaysia. Data processing was carried out with the support of Stata software. The findings of this study can serve as a basis for improving sustainability reporting and corporate governance standards, thereby promoting greater transparency and accountability. On the other hand, further research is recommended to expand the scope of the research objects and time frame, add other factors such as company size, environmental risk, or environmentally friendly innovation, and apply alternative methodological approaches to provide deeper insights into the elements that contribute to company value. The conclusion of this study shows that carbon emissions disclosure and profitability do not have a significant impact on company value. Instead, sustainability reporting has a meaningful influence. In addition, good corporate governance plays a crucial role as a moderating variable, whereby good corporate governance can strengthen the three independent variables.
PEMANFAATAN CORETAX DALAM OPTIMALISASI ADMINISTRASI PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI Kiko Armenita Julito; Karina Tika Sari; Rio Johan Putra; Khalisah Visiana Subekti
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 5, No 1 (2026): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v5i1.9611

Abstract

Perkembangan digitalisasi perpajakan mendorong perlunya peningkatan kemampuan wajib pajak dalam mengelola administrasi perpajakan secara efektif dan sesuai ketentuan yang berlaku. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung optimalisasi administrasi Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) melalui pemanfaatan Coretax Administration System (Coretax) pada klien PT Idea Patent. Metode yang digunakan meliputi pendampingan, edukasi, observasi, serta praktik langsung dalam pengelolaan administrasi perpajakan. Kegiatan dilaksanakan melalui tahapan identifikasi permasalahan, rekapitulasi data perpajakan, penginputan dan validasi data pada sistem Coretax, pengkreditan Pajak Masukan, pelaporan SPT Masa, serta pengarsipan dokumen perpajakan. Hasil kegiatan menunjukkan bahwa pemanfaatan Coretax mampu meningkatkan efisiensi, akurasi, dan ketepatan waktu dalam pelaksanaan administrasi perpajakan. Selain itu, pendampingan yang dilakukan membantu wajib pajak memahami proses pengelolaan PPh Pasal 21, PPh Pasal 23, PPh Pasal 4 Ayat (2), dan PPN secara lebih sistematis. Implementasi Coretax juga mendukung digitalisasi administrasi perpajakan melalui integrasi data dan otomatisasi proses pelaporan. Dengan demikian, penggunaan Coretax berkontribusi dalam meningkatkan kualitas administrasi perpajakan dan mendukung kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku.
Co-Authors Khalisah Visiana Subekti Kiko Armenita Julito Rio Johan Putra