Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Accounting Management Business and International Research Journal of Educational Management Research
Siska Maharani
Universitas Pasundan
Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Implementasi Sistem Coretax Dalam Upaya Meningkatkan Kualitas Pelaporan Pajak Sasa S Suratman; Siska Maharani; Putri Ayu; Melynda Hendiana
Journal Of Accounting Management Business And International Research Vol. 5 No. 2 (2026): October 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v5i2.8803

Abstract

Transformasi digital administrasi perpajakan menjadi strategi penting dalam meningkatkan efektivitas pelayanan, kualitas pelaporan pajak, dan optimalisasi penerimaan negara. Salah satu bentuk reformasi tersebut adalah implementasi Coretax Administration System (CTAS) oleh Direktorat Jenderal Pajak sebagai sistem administrasi perpajakan digital yang terintegrasi. Penelitian ini bertujuan menganalisis implementasi Coretax dalam meningkatkan kualitas pelaporan pajak berdasarkan studi literatur dari jurnal ilmiah, regulasi, laporan resmi, dan publikasi terkait periode 2021–2026. Metode yang digunakan adalah deskriptif kualitatif melalui identifikasi, reduksi, klasifikasi, analisis, dan sintesis data. Hasil penelitian menunjukkan bahwa Coretax berkontribusi terhadap integrasi data, efisiensi administrasi, pengurangan kesalahan pelaporan, transparansi, serta peningkatan kepatuhan wajib pajak. Namun, efektivitasnya masih dipengaruhi oleh stabilitas sistem, kesiapan infrastruktur, kualitas sumber daya manusia, dan literasi digital pengguna.
Cultural Values Disclosure and Corporate Value: The Moderating Role of Firm Size Ella Herlianti; Siska Maharani; Ridwan Simon; Nane Kurnia
Journal of Educational Management Research Vol. 5 No. 5 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i5.3109

Abstract

Non-financial corporate disclosure has become increasingly important in firm valuation because investors consider information beyond financial performance when assessing organizational quality, stakeholder relationships, and long-term business prospects. However, disclosure research has largely focused on conventional ESG, CSR, and sustainability measures, while culturally grounded corporate values remain underexplored. This study aims to analyze the effect of the Sundanese Values Disclosure Index (IPNK) on firm value and examine the moderating role of firm size. The study employs a quantitative approach using panel data from 70 manufacturing companies observed over the 2022–2025 period, resulting in 280 firm-year observations selected through purposive sampling. IPNK is measured using 30 indicators across five dimensions: Silih Asih, Silih Asah, Silih Asuh, Bener, and Bageur. Firm value is measured using the Price-to-Earnings Ratio (PER), while firm size is measured using total assets. Panel regression analysis using the Common Effect Model shows that IPNK and firm size have positive and significant effects on firm value, while their interaction is also positive and significant, indicating that firm size strengthens the effect of IPNK. The findings imply that culturally grounded local wisdom disclosure can provide relevant non-financial information for firm valuation.
Co-Authors Ella Herlianti Melynda Hendiana Nane Kurnia Putri Ayu Ridwan Simon Sasa S. Suratman