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All Journal Research In Management and Accounting (RIMA) Jurnal Eksplorasi Akuntansi (JEA) Research In Management and Accounting (RIMA)
Negara, Hari Kusuma Satria
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Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX AWARENESS ON UMKM TO TAXPAYER COMPLIANCE IN THE SPECIAL PROVINCE OF YOGYAKARTA Negara, Hari Kusuma Satria; Purnamasari, Dian Indri
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2594

Abstract

The aim of this research to examine whether there is an influence of Taxation Knowledge and Tax Awareness on UMKM to Taxpayer Compliance in the Special Province of Yogyakarta. By using the mail survey method, in the period of the study, respondents who returned and were ready to be analyzed were 163 respondents, namely entrepreneurs or UMKM taxpayers in Yogyakarta. All respondents according to the criteria required in this study and ready to be analyzed, namely having NPWP, UMKM turnover, final income tax payment of 1%, and domiciled in Yogyakarta. The results showed that there was no effect of tax knowledge variables on tax compliance, but there was an effect of tax awareness variables on tax compliance.
THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX AWARENESS ON UMKM TO TAXPAYER COMPLIANCE IN THE SPECIAL PROVINCE OF YOGYAKARTA Negara, Hari Kusuma Satria; Purnamasari, Dian Indri
Research In Management and Accounting (RIMA) Vol. 1 No. 2 (2018): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2594

Abstract

The aim of this research to examine whether there is an influence of Taxation Knowledge and Tax Awareness on UMKM to Taxpayer Compliance in the Special Province of Yogyakarta. By using the mail survey method, in the period of the study, respondents who returned and were ready to be analyzed were 163 respondents, namely entrepreneurs or UMKM taxpayers in Yogyakarta. All respondents according to the criteria required in this study and ready to be analyzed, namely having NPWP, UMKM turnover, final income tax payment of 1%, and domiciled in Yogyakarta. The results showed that there was no effect of tax knowledge variables on tax compliance, but there was an effect of tax awareness variables on tax compliance.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Modal Intelektual Hijau dan Kepemilikan Institusional terhadap Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan dan Material Dasar yang Terdaftar di BEI Periode 2022 – 2024 Pratama, Rahmadyan Putra; Negara, Hari Kusuma Satria
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4252

Abstract

This study aims to obtain empirical evidence on the effect of environmental costs, environmental performance, green intellectual capital, and institutional ownership on carbon emission disclosure. The population of this study consists of mining and basic material companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs secondary data and uses purposive sampling, resulting in a total sample of 47 companies with 141 firm-year observations. Panel data analysis is applied to examine the proposed relationships. The results indicate that environmental costs, environmental performance, and green intellectual capital have a positive and significant effect on carbon emission disclosure. Meanwhile, institutional ownership has a significant negative effect on carbon emission disclosure. This study contributes to the carbon emission disclosure literature by providing empirical evidence from mining and basic material companies in Indonesia, while also enriching the application of legitimacy and stakeholder theories in explaining corporate environmental disclosure practices.
Co-Authors Dian Indri Purnamasari Pratama, Rahmadyan Putra