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All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Penelitian Pendidikan IPA (JPPIPA) Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Pendas : Jurnah Ilmiah Pendidikan Dasar RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Journal of Indonesian Science Economic Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Impresi Indonesia Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Sepakat : Sesi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Sustainability Policy and Technology JUTRIANCE Journal of Nonformal Education JURDIASRA
Imam Nazarudin Latif
Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Imam Nazarudin Latif; Liona Efrina; Nur Ika Mauliyah
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
Sustainable Capital Budgeting: Assessing Long-Term Effects Beyond Profitability Nurfitriani Nurfitriani; Imam Nazarudin Latif
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.581

Abstract

Purpose: This research seeks to create and implement a multidimensional scoring mechanism for assessing sustainability initiatives across several sectors. The research aims to transcend conventional financial measurements by incorporating economic, environmental, social, and governance (EESG) factors, thereby providing a more comprehensive framework for project evaluation. Method: This study employs a literature-based conceptual framework and a composite indicator methodology to create weighted score matrices for three separate case studies: a carbon retrofit program, a regional water infrastructure enhancement, and a circular packaging business. Each case is assessed using twelve indicators and displayed on radar charts to show performance profiles and strategic trade-offs. Findings: The results indicate that each project excels in different areas, highlighting the need for evaluations to consider the situation. The carbon retrofit argument is strong in terms of the environment and governance, while the water infrastructure project is balanced and has a big social impact. The circular packaging project earns high marks for environmental innovation and community engagement, despite not generating as much revenue. Radar charts are a good way to show these profiles, which helps with clear decision-making and comparing different sectors. Novelty/Value: This study advances theory by transforming EESG dimensions into a versatile, reproducible framework. In practice, it provides individuals involved in sustainability planning, investing, and policymaking with a tool to aid their decision-making. The model can be applied across various industries and locations, making it a versatile tool for open evaluation that focuses on driving positive change in line with global sustainability goals.
PENGARUH IMPLEMENTASI TAX AMNESTY TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU Aisyah Nazwa Az Zahra; Imam Nazarudin Latif; Ivana Nina Esterlin Barus
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.158

Abstract

This research sees tax amnesty as a government policy to increase the number of taxpayers and improve compliance. By removing previous tax debts and sanctions, this policy encourages non compliant taxpayers to return, and helps increase tax revenue and restoring public trust in the government. This study aims to determine and analyze what effect the implementation of Tax Amnesty Volume 2 has on increasing tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. The theoretical basis used in this research is the concept of taxation, tax amnesty, and tax revenue. This research applies a quantitative approach with a minimum sample of 96 respondents, determined using the Lameshow formula, and a purposive sampling technique. Primary data were collected through direct observation and questionnaires completed by respondents. Data analysis was conducted using WarpPLS 7.0 with the Structural Equation Modelling (SEM) approach. The results show that the implementation of tax amnesty has a positive and significant influence on the increase in tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. These findings indicate that the policy provides a tangible contribution to optimizing tax revenue, particularly through improved compliance among previously inactive taxpayers. This research is expected to serve as a reference for companies to enhance their compliance and transparency regarding post tax amnesty obligations as a basis for readers to develop broader studies on fiscal policy and as a consideration for future researchers to adopt a nonlinear approach in analyzing variable relationships to obtain more accurate and realistic results
Factors Affecting the Financial Performance of the Samarinda City Regional Government Suci Lestari; Imam Nazarudin Latif; Eka Yudhyani
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3487

Abstract

Purpose: This study aims to analyze the effect of the effectiveness ratio and efficiency ratio on the financial performance of the Samarinda City Regional Government, as well as to test whether the regional financial independence ratio plays a mediating variable in the relationship between the ratio of effectiveness and efficiency to financial performance. Design/Methodology/Approach: The research uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the SmartPLS application. The data used is secondary data in the form of a report on the realization of the Samarinda City Regional Budget for 2016-2024 obtained from the Regional Financial and Asset Management Agency (BPKAD) of Samarinda City. The variables analyzed included the effectiveness ratio, efficiency ratio, independence ratio, and regional financial performance. Findings: The results showed that: (1) the effectiveness ratio had a not significant effect on the independence ratio; (2) the efficiency ratio has a significant effect on the independence ratio; (3) the independence ratio has a significant effect on financial performance; (4) the effectiveness ratio has a significant effect on financial performance; (5) the efficiency ratio has a significant effect on financial performance; (6) the effectiveness ratio has a insignificant effect on financial performance through the independence ratio; and (7) the efficiency ratio has a significant effect on financial performance through the independence ratio. These findings confirm that fiscal efficiency and independence play an important role in strengthening regional financial performance. Research limitations/implications: This study is limited to one area, namely Samarinda City, so generalization of results to other regions needs to be done carefully. The observation period only covers 2016–2024 using APBD ratio data, so it has not accommodated non-financial factors as well as institutional and governance aspects that can also affect financial performance. In addition, the use of secondary data makes researchers dependent on the completeness and accuracy of local government financial statements. Practical implications: The results of the study provide implications for the Samarinda City Government and other local governments that improving spending efficiency and strengthening financial independence—for example through optimizing Regional Original Revenue (PAD) and reducing dependence on transfer funds—can drive better financial performance. Local governments need to design strategies to increase the effectiveness and efficiency of APBD management simultaneously, accompanied by policies to strengthen the independent income base, so that financial performance becomes more sustainable. Originality/value: This study provides novelty value by examining the mediating role of the independence ratio in the relationship between the ratio of effectiveness and efficiency to the financial performance of local governments in the context of Samarinda City with the latest data for the 2016–2024 period. The SEM-PLS approach used allows for simultaneous testing of direct and indirect relationships, thus providing a more comprehensive understanding of how effectiveness, efficiency, and fiscal independence interact in shaping the financial performance of local governments. Paper type: Research paper
Co-Authors Abdul Majid Abdul Majid Abdul Talib Bin Bon Agus Sukoco Aisyah Nazwa Az Zahra Akhmad Al Aidhi Allysa Febriana Andi Indrawati Anton Respati Pamungkas Arif Saefudin Camelia Verahastuti Catur Dewi Catur Kumala Dewi Catur Kumala Dewi Daniel Happy Putra Dewi, Catur Dewi, Catur Kumala Eddy Soegiarto K Eka Yudhyani Eka Yudhyani Ema Harifa Erialdi Syahrial ESWAN, TUKIMUN, Evi Kurniasari Purwaningrum Faizal Reza Frihandini, Dina Gagah Agung Sulistyo Budi Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Heriyanto Indra P , Ardiyanto Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Jihan Irana Dewi Kelfin Sarira Liona Efrina S LUKMAN, LUKMAN Majuliyati, Majuliyati Masithoh Haryadi, Rina Meidina Rahma Utami Meiki Permana Muhammad Maulana Nur Ika Mauliyah Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Riki Rahman Rina Masithoh Haryadi Sayid Irwan Simon Petrus Soegiarto K, Eddy Suci Lestari Sukirma SUNARTO Tatang Kosasih Tisya Ayu Andriani Titin Ruliana Titin Ruliana William Budiman Wongso, Rusmadi