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All Journal Golden Ratio of Data in Summary Jurnal Akuntansi Keuangan Dan Perpajakan
Nahrul Ebim
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Self-Assessment System, Peran Renjani, dan Modernisasi Administrasi Perpajakan terhadap Kepatuhan SPT Nahrul Ebim; Siti Ratna Sari Dewi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the influence of the Self-Assessment System, the role of Tax Volunteers for the Nation (Renjani), and the modernization of the tax administration system on Annual Tax Return (SPT) filing compliance among individual taxpayers registered at KPP Pratama Kosambi. The study addresses a structural gap in which the compliance ratio appears to rise even though the absolute number of taxpayers who file returns has declined, driven by a shrinking base of taxpayers obligated to report. Using a quantitative associative approach grounded in the Theory of Planned Behavior, primary data were collected from 110 individual taxpayers selected through purposive sampling and analyzed with multiple linear regression in SPSS 27. The results show that the Self-Assessment System and modernization of the tax administration system each have a positive and significant effect on compliance, while the role of Renjani has no significant partial effect. Jointly, the three variables significantly affect compliance, explaining 67.1% of its variation. These findings imply that sustained compliance requires strengthening independent taxpayer awareness, extending volunteer assistance beyond the filing season, and maintaining stable, user-friendly digital tax administration systems.
The Effect of Green Investment and Green Strategy on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange (2020–2024) Nahrul Ebim; Fransiskus Ruben Thiodorus; Jesicca Meylia Paskia; Bela Nurhayani; Dedra Septiaziza Muslim; Mahwiyah Mahwiyah
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i4.1862

Abstract

This study examines the effects of green investment and green strategy on firm value among companies included in the LQ45 index and listed on the Indonesia Stock Exchange. Using a quantitative approach and secondary data, this study analyzes the extent to which environmentally oriented corporate practices influence market valuation. The findings indicate that green strategy has a positive and statistically significant effect on firm value, suggesting that a clear and consistent environmental orientation can strengthen investor confidence and enhance corporate reputation. In contrast, green investment has a positive but statistically insignificant effect on firm value, suggesting that its benefits may take longer to materialize or may depend on more transparent disclosure practices to be recognized by the market. Overall, these findings highlight the importance of integrating strategic sustainability initiatives into corporate decision-making to support long-term value creation and improve market perceptions in the context of sustainable finance.
Co-Authors Bela Nurhayani Dedra Septiaziza Muslim Fransiskus Ruben Thiodorus Jesicca Meylia Paskia Mahwiyah Mahwiyah Siti Ratna Sari Dewi