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All Journal Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Mukti, Meliani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Corporate Sustainability Performance (CSP), Leverage Adjustment, and Financial Performance Mukti, Meliani; Kusuma, Indra Wijaya
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.64249

Abstract

The study aims to examine the impact of corporate sustainability performance (CSP) on corporate financial performance (CFP) and corporate leverage adjustment of publicly listed companies in Southeast Asia. We studied the indirect effect of CSP on CFP through leverage adjustment using the generalized method of moments to estimate the target of the firm’s leverage. We analyzed 968 firm-year observations from 121 companies from 2012–2019 using generalized least squares. We find that CSP exerts both a direct and an indirect influence on corporate financial performance (CFP). CSP affects CFP positively through leverage adjustment in an indirect manner. CSP encourages the firm to move faster to their target leverage, while the faster leverage adjustment improves corporate financial performance. The indirect effects of CSP on CFP might indicate the substantial financial resources required to undertake CSP initiatives. The results support the stakeholder theory and capital structure theory, with a particular emphasis on the dynamic trade-off theory. Empirical research has indicated that the relationship between CSP and CFP yields varying outcomes, which may imply the existence of confounding variables that we conjecture are associated with corporate capital structure.
TAX-CFC (Tax Compliance for Company) as a Strategy to Improve Corporate Taxpayer Compliance Mukti, Meliani; Pramesti, Retta Farah; Indriyani, Novitasari; Mursyida, Dwiratri; Yulianingrum, Nurul
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1800

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis praktik penghindaran pajak berdasarkan sektor industri di beberapa negara di Asia Tenggara dan mengetahui apa saja strategi untuk meningkatkan kepatuhan pajak bagi Wajib Pajak Badan di beberapa negara di Asia Tenggara khususnya Indonesia dengan pendekatan yang mengacu pada Theory Planned Behavior dan Institutional Theory. Penelitian ini penting dilakukan untuk memberikan pemahaman mendalam mengenai skema praktik penghindaran pajak di beberapa sektor industri di Asia Tenggara, terutama selama pandemi covid-19. Penelitian ini mengadopsi Theory Planned Behavior dan Institutional Theory untuk menganalisis perspektif relevan terhadap perilaku penghindaran pajak. Metode penelitian yang digunakan dalam penelitian ini adalah Generalized Least Squares (GLS) dengan pendekatan analisis deskripsi kuantitatif. Memanfaatkan 77 sampel yang merupakan data perusahaan publik dari Indonesia, Malaysia, Singapura, Filipina dan Thailand dari tahun 2019-2023. Metode pengumpulan data menggunakan purposive sampling, dengan kriteria perusahaan sampel tidak delisting selama periode penelitian. Data diperoleh dari database Rifinitiv Eikon. Hasil penelitian menunjukkan bahwa pengaruh pandemi Covid-19 terhadap praktik penghindaran pajak cenderung netral. Penelitian ini menghasilkan strategi untuk meningkatkan kepatuhan pajak yaitu Tax Compliance for Company dengan pendekatan yaitu: 1. menanamkan kesadaran (instill awareness); 2. meningkatkan kualitas (improve quality); 3. menekankan sanksi (emphasize sanctions). Hasil dari penelitian ini berupa pendekatan strategi Tax Compliance for Company diharapkan memberikan wawasan teoritis baru yang dapat mendukung pengembangan kebijakan perpajakan yang lebih efektif di Asia Tenggara khususnya Indonesia pada masa mendatang, sehingga mendukung tercapainya target Sustainable Development Goals 2030, yang salah satu tujuan utamanya adalah "Pekerjaan Layak dan Pertumbuhan Ekonomi."
Regional Tax, Retributions, and Own-Source Revenues Performance of Bekasi City Sueb, Memed; Mukti, Meliani; Yulita, Khairanis
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8196

Abstract

Tax reform in Indonesia is also addressing issues related to Regional Tax and Retributions (PDRD), which have become the major sources of regional own-source revenue (PAD). Therefore, this study aimed to analyze the effectiveness and contribution of regional tax to PAD in Bekasi City from 2017-2022 as well as project the potential tax and retributions between 2024-2028. The study procedures were carried out using rigorous techniques, such as descriptive analysis, ratio analysis, and forecasting. The results showed that there were fluctuations in the effectiveness of PDRD in Bekasi City for 6 years. The highest effectiveness of regional tax occurred in 2017 and decreased from 2018 to 2019, while retributions showed a significant difference. The results also showed that the contribution of the 2 variables to PAD of Bekasi City was in the low category. The most potential revenue projections for 2024-2028 were Acquisition Duty of Right on Land and Building (BPHTB) and Retributions for Fire Extinguisher Testing Services.
Co-Authors Indra Wijaya Kusuma Indriyani, Novitasari Khairanis Yulita Memed Sueb Mursyida, Dwiratri Pramesti, Retta Farah Yulianingrum, Nurul