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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Social Research Jurnal Akuntansi dan Keuangan Indonesia
Hermawan, Marko S
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach Hermawan, Marko S; Abigail, Pamela; Martowidodjo, Yanthi Hutagaol; Tohang, Valentina
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1810

Abstract

This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on the perception of both tax consultants and taxpayers. The interview was conducted to explore the points of interest as it was being developed. The analysis was done using institutional theory, analysis and discussion on their behavior towards tax amnesty are given based on the result of the research. This research uses interpretivism perspective to examine the meaning created by a human that differentiate human from physical phenomena. The data were collected from secondary data, archival data and complemented with semi-structured interviews. The finding suggests three themes associated with institutionalization of taxpayer compliance, namely rules and regulation, political economy, and social powers. These themes generate pressures on coercive isomorphism, as well as normative isomorphism. The result suggests establishing synergy and a dialectical process between the tax authorities and the taxpayer in conducting coaching, monitoring and fair enforcing of law to support taxpayer compliance.
THE EFFECT OF PRODUCTION, PRICE, AND EXCHANGE RATE ON EXPORT VOLUME (STUDY ON INDONESIAN COCOA BEAN EXPORT VOLUME FOR THE PERIOD JANUARY 2019-DECEMBER 2022) Dwiky Reza, Muhammad; Hermawan, Marko S
Journal of Social Research Vol. 3 No. 3 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i3.1956

Abstract

This study aims to determine the Effect of Production, Price, and Exchange Rate on the Export Volume of Cocoa Beans in Indonesia for the January 2019 – December 2022 Period in Jakarta. Data collection was carried out in descriptive quantitative research by distributing offline questionnaires to 100 respondents who knew cocoa beans in Indonesia with those domiciled in Jakarta. Data analysis was processed using multiple regression calculations through SPSS version 22. The results obtained from this study are Production (X1), Price (X2), and Exchange Rate (X3) have a significant influence on Export Volume (Y) either partially or stimulantly
FROM METRICS TO IMPACT: EXPLORING SOCIAL DIMENSION IMPACT WITHIN EMPLOYEE LENS IN BANKING SECTOR Sianturi, Meiwinda Mariana; Hermawan, Marko S
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and lower-level employees tend to have fewer opportunities to join social programs, access training, or engage in policy discussions—limiting both their growth and their willingness to participate in ESG initiatives. Despite growing regulatory pressure that reflects coercive isomorphism, social ESG initiatives often remain symbolic, limited to surface-level key performance indicators (KPIs) rather than being internalized as impactful values. Many employees—particularly those in outsourced or low level roles are excluded from meaningful social activities, training, and policy engagement. However, pockets of genuine progress emerge where inclusive leadership and open communication enable bottom-up participation. Conclusion: By shifting the focus from metric to impact, it calls for more participatory, employee-centered ESG strategies that foster cultural transformation and sustainability from within. Novelty/Originality of this article: This study offers a fresh perspective by exploring the social dimension of ESG through the experiences of employees, using the GRI 400 framework as a guide. It shows that ESG practices are not experienced equally across different levels of the organization. By moving beyond traditional metric-based assessments, the study uncovers a gap between what is formally reported in ESG disclosures and what employees actually experience in their daily work. In doing so, it highlights how ESG implementation in banking institutions often remains symbolic rather than truly embedded in organizational practices.
Co-Authors Abigail, Pamela Dwiky Reza, Muhammad Martowidodjo, Yanthi Hutagaol Sianturi, Meiwinda Mariana Valentina Tohang, Valentina