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All Journal Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics
Gangodawilage, Damith
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Economics, Econometrics & Finance

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Effect of Profitability, and Leverage on Tax Avoidance In Manufacturing Companies Listed On The Stock Exchange In 2018 - 2020 Nurrobani, Mohamad Rizqi; Gangodawilage, Damith
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.29

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization with the target of tax revenue, it is still not appropriate. In this thesis, the authors indicate that this occurs because there is resistance by taxpayers in the form of tax avoidance. This study aims to determine the influence of Profitability and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in this thesis is secondary data, namely financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). www.idx.com). Sampling by purposive sampling obtained a sample of 10 companies with research time during 2018 - 2020. The method of analysis used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, leverage partially has a significant positive effect on tax avoidance. Profitability and leverage simultaneously have an influence on tax avoidance.
Sustainability Accounting and the Future of ESG Reporting: Investor Insights Lestari, Putri Ayu; Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.488

Abstract

This study explores investor perceptions of Environmental, Social, and Governance (ESG) reporting and its role in sustainable investment decision-making in Indonesia. Using a qualitative case study approach, data were gathered through in-depth interviews with institutional investors, financial analysts, and corporate executives. Thematic analysis revealed key factors influencing investor trust, including transparency, standardization, and third-party audits. The findings show that transparent and consistent ESG reports, especially those aligned with international standards like the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB), enhance investor confidence by improving comparability and reducing greenwashing risks. Third-party audits further strengthen the credibility of ESG disclosures. Despite these benefits, several challenges remain, such as regulatory inconsistencies, limited data availability, and the subjectivity of sustainability metrics. This research contributes to the understanding of ESG reporting’s impact on investment decisions and highlights the need for standardized frameworks and independent verification to build trust. Policymakers and corporations are encouraged to adopt uniform ESG standards and audit practices. Future studies should explore the effects of mandatory ESG disclosures and the role of technology in improving ESG reporting’s accuracy and transparency.
Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.489

Abstract

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial and strategic implications of carbon taxes on industrial firms, particularly in Indonesia, where the policy is gaining traction. Using a qualitative case study approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, and representatives from small and medium enterprises (SMEs). The findings reveal that carbon taxes impose additional financial burdens on industries heavily reliant on fossil fuels, compelling firms to adopt adaptive strategies such as energy efficiency measures, investment in green technology, and participation in carbon credit markets. However, SMEs face greater challenges due to financial constraints and limited access to regulatory information. Furthermore, the study emphasizes the importance of regulatory stability, government incentives, and industry-specific support mechanisms in facilitating a smoother transition towards sustainable business practices. The results contribute to the growing discourse on environmental taxation by providing empirical evidence on corporate adaptation strategies and financial planning under carbon pricing schemes. These insights offer valuable implications for policymakers in designing effective tax policies that balance economic growth with environmental sustainability. Future research should examine the long-term impact of carbon taxation on industrial competitiveness and explore the role of digital innovations, such as blockchain-based carbon tracking, in enhancing tax compliance and corporate sustainability initiatives.
Toward Sustainable Cost Accounting: Drivers, Barriers, and Institutional Dynamics Ibrahim, Fifi Nurafifah; Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.716

Abstract

This narrative review explores the evolving landscape of sustainable cost accounting by analyzing key economic, socio-cultural, and regulatory drivers that shape its adoption. The study aims to synthesize empirical findings and theoretical insights to understand the systemic enablers and barriers influencing transformation efforts. Methodologically, the review follows a thematic synthesis of peer-reviewed literature, examining how innovations in technology, institutional frameworks, and organizational dynamics interact with sustainability objectives. Findings reveal that integrating environmental and social externalities into cost accounting enhances operational efficiency, financial transparency, and stakeholder trust. Digital tools such as cloud analytics and real-time reporting are identified as enablers that reduce operational costs and improve decision-making accuracy. However, conceptual fragmentation, resistance to change, and lack of methodological standardization hinder widespread implementation. The discussion underscores the role of regulatory institutions, global reporting standards, and stakeholder expectations in facilitating systemic transformation. Investment in digital infrastructure and cross-sectoral partnerships is recommended to overcome institutional inertia and scale implementation. Moreover, emerging evidence supports the need for integrated reporting models and predictive technologies to measure long-term sustainability impacts. In conclusion, transitioning to sustainable cost accounting requires a multidimensional approach, combining technological innovation, institutional support, and cultural adaptation. This review provides a foundation for future research and policy aimed at achieving transparent, accountable, and sustainability-driven cost accounting practices.
Co-Authors Ibrahim, Fifi Nurafifah Nurrobani, Mohamad Rizqi Putri Ayu Lestari