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All Journal Educoretax Pengmasku Akuntansiku Jurnalku Jurnal Administrasi Profesional
Yongky Rangga Yuda Nugraha
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh pengungkapan emisi karbon dan kinerja keuangan terhadap nilai perusahaan dengan kinerja lingkungan sebagai pemoderasi Aghitsna Nur Fadiyah; Yongky Rangga Yuda Nugraha
Jurnalku Vol 5 No 4 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i4.2011

Abstract

This quantitative research aims to examine the impact of carbon emission disclosure and financial performance on firm value, with environmental performance acting as a moderating variable. The study utilizes secondary data collected from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Purposive sampling was employed to select 59 companies as the research sample. Panel data analysis was conducted using STATA 14. The findings indicate that carbon emission disclosure does not influence firm value, financial performance has no effect on firm value, environmental performance does not moderate the relationship between carbon emission disclosure and firm value, whereas environmental performance is able to moderate the effect of financial performance on firm value.
Improving lecturer competence through SAP training to support technology-based learning processes Yongky Rangga Yuda Nugraha; Agus Maulana; Andy Setiawan
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2106

Abstract

The rapid advancement of information technology demands that lecturers develop adaptive skills to implement integrated digital learning systems aligned with industry practices. SAP (Systems, Applications, and Products in Data Processing) is an Enterprise Resource Planning (ERP) software widely adopted in various business sectors and increasingly utilized in higher education. Through this community service program, lecturers received intensive training to understand core concepts, operate key SAP modules, and integrate them into technology-based teaching processes. The program was conducted through several stages: preparation, planning, hands-on training, and evaluation. The results showed a significant improvement in lecturers’ competence in understanding the operational flow of the SAP system and their readiness to apply it in teaching activities. This initiative supports the development of innovative, industry-relevant, and technology-driven learning that enhances digital literacy and pedagogical transformation in higher education.
The effect of thin capitalization and executive character on tax avoidance with institutional ownership as a moderating variable Nurindah Rizki Dian Gunadi; Yongky Rangga Yuda Nugraha
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2010

Abstract

This study examines the effect of thin capitalization and executive characteristics on tax avoidance, as well as the moderating role of institutional ownership in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach using 151 observations from 43 companies selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that thin capitalization has a negative effect on tax avoidance, while executive characteristics have a positive effect. Institutional ownership is proven to weaken the effect of thin capitalization on tax avoidance, but it does not moderate the effect of executive characteristics. These findings suggest that institutional monitoring is more effective in controlling debt-based financing policies than tax-related decisions influenced by executives’ risk preferences.
The effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance at the Cilegon Primary Tax Office Erlina Sari Pohan; Yongky Rangga Yuda Nugraha; Alya Tiara Safitri
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2272

Abstract

Tax compliance refers to the condition in which taxpayers fulfill and comply with their tax obligations and exercise their tax rights in accordance with the applicable tax regulations. Taxpayer reporting compliance is one of the most important keys to maximizing state revenue. Although the number of registered individual taxpayers has increased each year, compliance with the submission of Annual Tax Returns (SPT) by individual taxpayers continues to fluctuate. One of the contributing factors is the low level of understanding of tax systems, regulations, and procedures. Although the number of registered taxpayers has increased, not all taxpayers consistently fulfill their tax obligations. One contributing factor is changes in employment status or retirement, which may result in a taxpayer identification number (TIN) becoming inactive. In addition, some taxpayers still perceive that tax reporting obligations are entirely the responsibility of their employers. This misconception is primarily due to a lack of understanding of changes in the tax system. This study aims to examine the effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance. The research employs a quantitative method using primary data collected through Likert-scale questionnaires. The sample consists of 100 individual taxpayers who submitted their Annual Tax Returns at the Cilegon Primary Tax Office (KPP Pratama Cilegon), selected using an incidental sampling technique. The results indicate that both partially and simultaneously, tax digitalization and the level of tax understanding have a significant effect on individual taxpayer reporting compliance.
INTEGRASI BIG DATA DALAM PELAPORAN PAJAK DAN PENGENDALIAN ADMINISTRATIF BERBASIS AI UNTUK OPTIMALISASI KEPATUHAN PAJAK PERUSAHAAN Yongky Rangga Yuda Nugraha
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8504

Abstract

This research explores how the integration of big data and artificial intelligence can optimize corporate tax compliance through improved reporting accuracy and effective administrative controls. Employing a mixed methods approach with convergent parallel design, this study collected quantitative data from 187 medium to large enterprises in Indonesia and qualitative data from 28 in-depth interviews with tax practitioners. PLS-SEM analysis revealed significant causal relationships between big data system quality, AI effectiveness, and system integration level on corporate tax compliance. Research findings demonstrate an increase in tax compliance rate from 82.4% to 94.7%, a reduction in reporting errors by 75.9%, and data processing time efficiency up to 66.4%. Implementation of machine learning and natural language processing achieved risk detection accuracy of 87.3% with a false positive rate of only 8.6%. Qualitative findings revealed fundamental transformation of tax teams' roles from operational focus to strategic, with 70% of time now allocated to tax analysis and planning. Critical success factors include data quality, top management support, human resource competency in data analytics, and integrated technology architecture. Main challenges encompass ERP system fragmentation, organizational change resistance, and substantial investment requirements. This research contributes to developing a technology integration framework in taxation and provides practical guidance for companies as well as policy recommendations for tax authorities to support Indonesia's digital transformation of tax administration
Co-Authors Aghitsna Nur Fadiyah Agus Maulana Alya Tiara Safitri Andy Setiawan Erlina Sari Pohan Nurindah Rizki Dian Gunadi