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All Journal Jurnal Akuntansi & Auditing Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance
Sulistiyanti, Umi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis Inayati, Nur Isna; Isthika, Wikan; Sulistiyanti, Umi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20837

Abstract

Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric analysis and meta-analysis, this research seeks to synthesize the literature on ESG performance and its impact on performance. Bibliometric analysis highlights leading scholars in the field, leading journals, institutions, countries, and an overview of highly cited articles in the field of sustainable finance. This study presents research trends and a future research framework is proposed based on the research gaps identified in this review.
Determinants of tax avoidance: Evidence from Indonesian mining industry Sulistiyanti, Umi; Dwi Saputra, Aristianto
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art5

Abstract

Tax avoidance is one of the company strategies to alleviate the company's tax burden by minimizing the amount of tax that must be paid legally. The mining sector is the most vulnerable sector to practice tax avoidance because this sector gains large profits from the mining activities carried out. This study aims to empirically examine the influences of executive incentive, corporate risk, corporate governance, and accounting conservatism on tax avoidance. The research population of this study was mining companies listed in the Indonesia Stock Exchange (IDX) from 2012 to 2017 as many as 41 companies. These research samples were 5 companies or 30 observation data selected by purposive sampling method. The data used is secondary data which is then analyzed using multiple regression. The result of the research showed that audit quality and accounting conservatism had negatively significant effects on tax avoidance. Meanwhile, executive incentive, corporate risk, institutional ownership, independent commissioners, and audit committee did not effect on tax avoidance.
Analisis Determinan Kepatuhan Wajib Pajak UMKM di Masa Pandemi Covid-19 Sulistiyanti, Umi; Az Zahra Fakhrunnisa
Jurnal Aplikasi Bisnis Volume 20 No. 1, Juni 2023
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol20.iss1.art3

Abstract

Tax Compliance of Micro, Small and Medium enterprises (MSMEs) sector is still a problem that must be taken seriously by the government. Especially in the Covid-19 pandemic, there is potential of decrease MSMEs Tax compliances. This research aims to analyze the effect of tax awareness, modernization of the tax administration system, earning turnover and tax incentive policy on tax compliance MSMEs registered as MSME taxpayers at KPP Pratama Purwokerto during the Covid-19 pandemic. This research is quantitative research using primary data. The sampling technique uses purposive sampling method. The research sample amounted to 110 respondents who were considered to represent the population and the research data processed using multiple regression Analysis. The results of this research show that tax awareness has a positive effect on taxpayers compliance of MSMEs while modernization of the tax administration system, earning turnover and tax incentive policy have no effect on taxpayers compliance of MSMEs
Kepatuhan wajib pajak orang pribadi di Kabupaten Jember pasca pandemi covid-19 Fidyaningrum, Mekar; Sulistiyanti, Umi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Tax compliance is an action that must be owned by taxpayers where the action is in the form of awareness and compliance with laws and regulations regarding tax fulfillment obligations. This study outlines the causal factors that can affect tax compliance by using variables of tax administration system modernization, tax socialization, love of money, and trust in tax authorities. This study took a sample of individual taxpayers registered at KPP Pratama Jember as many as 125 respondents. Data collection techniques using manual questionnaires in the form of leaflets. Data processing uses SPSS 25 software that takes multiple linear regression models. The results of this study that modernization of the tax administration system, tax socialization, and trust in tax authorities had a positive effect on taxpayer compliance, while love of money had no effect on taxpayer compliance.
Carbon tax: A bibliometric analysis for future research in Indonesia Sulistiyanti, Umi; Falikhatun, Falikhatun
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art8

Abstract

This study aims to conduct a literature review of previous studies on carbon tax and explore the essential features for future research directions in carbon tax. This research is analyzed by a bibliometric method using VOS Viewer and R Studio. The Scopus database from 2013 to 2023 was explored to scrutinize the co-occurrence and co-authorship of 769 research articles. The results show that the most significant increase in the research publications on carbon tax occurred in 2022. This increase is due to the rise in the number of publications on carbon tax in developed countries, namely China, the United States, and the United Kingdom, as well as important events such as the Paris Agreement and Sustainable Development Goals (SDGs). This study provides potential directions for future carbon tax research in developing countries, especially Indonesia, which will implement a carbon tax in 2025. This study has a limitation in that it only focuses on English-language articles published in the Scopus database due to their quality and support from the previous literature reviews.
Co-Authors Az Zahra Fakhrunnisa Dwi Saputra, Aristianto Falikhatun Falikhatun, Falikhatun Fidyaningrum, Mekar Inayati, Nur Isna Wikan Isthika, Wikan