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All Journal Patria Artha Journal of Accounting Dan Financial Reporting Tangible Journal Kunuz: Journal of Islamic Banking and Finance Phinisi Applied Accounting Journal Advances in Management & Financial Reporting
Said, Siti Nur Reskiyawati
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Journal : Phinisi Applied Accounting Journal

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Minimizing Tax Evasion That Harms the State Through Optimizing Taxpayer Behavioral Awareness Ginting, Wahyudi Pialanta; Ginting, Chris Dayanti Br.; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Tax evasion is one of the problems that often occurs in the implementation of taxation, including in Indonesia. Until now, there are still many cases of tax evasion due to the behavior of taxpayers who are not compliant with their tax obligations. This article aims to examine taxpayer behavior towards tax evasion. The literature review approach is used as a research method in writing this article. The article search was conducted through the google schoolar electronic database with the keyword tax evasion. From all the references that have been obtained, they are then selected according to the topics discussed. The results of the literature study indicate that an act of tax evasion is based on the level of rationality and the taxpayer's environment which will further determine the behavior of complying with or violating their tax obligations. In addition, the attitude of tax non-compliance and tax evasion is also motivated by several factors, namely the tax system, justice, discrimination and fraud detection will lead to a person's attitude to disobey and will embezzle taxes on his obligations.Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan perilaku dari wajib pajak  yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak. Pendekatan literature review digunakan sebagai metode penelitian dalam penulisan artikel ini. Pencarian artikel tersebut dilakukan melalui database elektronik google schoolar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni sistem perpajakan, keadilan, diskriminasi dan deteksi kecurangan akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
To What Extent Does the Food Industry Disclosing Carbon Emissions GRI 305-Based Analysis in the Indonesian Capital Market Rais, Anisatun Humayrah; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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This study analyzes the extent of carbon emission disclosure among food and beverage companies listed on the Indonesia Stock Exchange using the GRI 305 framework. Although climate-related reporting is increasingly important, prior studies show that emission disclosures in Indonesia remain voluntary and uneven. This research fills that gap by evaluating six core GRI 305 indicators through content analysis of sustainability and annual reports for 2021–2024. The results show a moderate disclosure level, with an average score of 4.45 out of 7 (index 0.64). Companies most frequently report Scope 1, Scope 2, and emission intensity, while Scope 3 is rarely disclosed. Disclosure declined slightly in 202–2023 but improved in 2024. These patterns indicate selective reporting focused on indicators under direct managerial control. The findings provide input for regulators and stakeholders to strengthen climate-related transparency in Indonesia.Studi ini menganalisis tingkat pengungkapan emisi karbon di antara perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menggunakan kerangka kerja GRI 305. Meskipun pelaporan terkait iklim semakin penting, studi sebelumnya menunjukkan bahwa pengungkapan emisi di Indonesia masih bersifat sukarela dan tidak merata. Penelitian ini mengisi kesenjangan tersebut dengan mengevaluasi enam indikator inti GRI 305 melalui analisis isi laporan keberlanjutan dan tahunan untuk periode 2021–2024. Hasilnya menunjukkan tingkat pengungkapan yang moderat, dengan skor rata-rata 4,45 dari 7 (indeks 0,64). Perusahaan paling sering melaporkan Cakupan 1, Cakupan 2, dan intensitas emisi, sementara Cakupan 3 jarang diungkapkan. Pengungkapan sedikit menurun pada periode 202–2023 tetapi membaik pada tahun 2024. Pola-pola ini menunjukkan pelaporan selektif yang berfokus pada indikator-indikator di bawah kendali langsung manajerial. Temuan ini memberikan masukan bagi regulator dan pemangku kepentingan untuk memperkuat transparansi terkait iklim di Indonesia.
Co-Authors Adityaningsih, Yuliana Anisatun Humayrah Rais Ginting, Chris Dayanti Br. Ginting, Wahyudi Pialanta Le’torara, Henrika Rais, Anisatun Humairah Riza Praditha Timur, Intan Wali, Nur Fitri