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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal Research of Social Science, Economics, and Management

 1 
Effect of Board of Directors Size, Board of Directors Characteristics, Ownership Structure, and Company Size on The Quality of Sustainability Reporting Disclosures Dwi Setiawan; Agustin Fadjarenie; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.404

Abstract

This study aims to analyze the quality of Sustainability Reporting disclosures and test the factors that influence them. The quality of Sustainability Reporting disclosures is identified using content analysis techniques based on the GRI Standards. GRI Standards is the latest guideline launched by the Global Reporting Initiative which became effective in 2018 in Indonesia. Factors influencing the quality of Sustainability Reporting disclosures were tested using quantitative methods of multiple regression analysis. This study used 36 samples obtained through purposive sampling from infrastructure sector companies listed on the Indonesia Stock Exchange that disclosed sustainability reporting for the 2016-2021 period. The results showed that the quality of sustainability reporting in Indonesia is still relatively low at 17.41%. This implies that voluntary sustainability reporting disclosures make companies less motivated to make in-depth disclosures. The number and characteristics of the company's board of directors have a significant influence and the ownership structure and size of the company have a significant positive influence on the quality of sustainability reporting.
The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment) Sulastri Sulastri; Ronny Andesto; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 3 No. 1 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i1.523

Abstract

The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings of this study indicate that the self-assessment system has a significant impact on tax awareness, tax socialization significantly affects tax awareness, and tax administration modernization has a significant influence on tax awareness. Furthermore, the self-assessment system significantly influences taxpayer compliance, tax socialization has a significant impact on taxpayer compliance, and tax administration modernization significantly affects taxpayer compliance. The study concludes that higher levels of self-assessment system, tax socialization, and tax administration modernization lead to increased tax awareness. Additionally, as tax awareness levels increase, taxpayer compliance also tends to rise.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Aristya, Muhhamad Azhari Brian Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Irwan Irwan Kancana, Ilham Amanah Rangga Kiki Kusumayadi Ahadiyat Lawe Anasta, Lawe Lucky Nugroho Mappayunki, Ratna Muhammad, Zikri Muktiasih, Indri Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Perdana, Deden Afriyanto RINI RINI Rini Rini Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Soeharjoto, Soeharjoto Sulastri Sulastri Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Yananto Mihadi Putra Yusoff, Yusliza Mohd Zuha Rosufila