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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Education Action Research Jurnal Analisa Akuntansi dan Perpajakan JAIM (Jurnal Abdi Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi dan Manajemen Jurnal Penelitian Ekonomi Akuntansi (JENSI) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Akuntansi Bisnis & Manajemen (ABM) JCA (Jurnal Cendekia Akuntansi) Journal of Innovation Research and Knowledge Jurnal Mutiara Ilmu Akuntansi AMMA : Jurnal Pengabdian Masyarakat International Journal of Economics, Accounting, and Management
Sugeng Hariadi
STIE Malangkuçeçwara Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Earning Management, Firm Size And Its Effect on Tax Aggressiveness With Good Corporate Governance As a Moderating Dyah Aruning Puspita; Elysabet Ucy Wulandari; Sugeng Hariadi
International Journal of Economics, Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1146

Abstract

Tax aggressiveness is a strategy used by businesses to reduce their tax liabilities. This study is part of a quantitative investigation that looks at how aggressive activities with sound corporate governance, as a moderator, are affected by income management and company size in manufacturing firms and how this affects the IDX in the consumer goods industrial sector. The Indonesia Stock Exchange's official website, https://www.idx.co.id, provides secondary data for this study.Eleven samples listed on the Indonesia Stock Exchange were subjected to multiple linear regression analysis for data analysis in this study. According to the study's findings, tax aggressiveness is significantly impacted by sound corporate governance using an independent commissioner proxy, but it is not significantly impacted by earnings management or firm size. The association between tax aggression and productive management is not moderated by independent commissioners. In the meantime, the company's relationship to tax aggression is moderated by independent commissioners
ANALISIS PENYELESAIAN SENGKETA PAJAK PERTAMBAHAN NILAI (PPN) PADA KAWASAN BERIKAT (STUDI KASUS PADA PUTUSAN MAHKAMAH AGUNG NOMOR 3178/B/PK/PJK/2024) Sugeng Hariadi; Dudik Djaja Sidarta; Rinadini Hendrasworo
Journal of Innovation Research and Knowledge Vol. 5 No. 4: September 2025
Publisher : Bajang Institute

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Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu pajak di Indonesia yang dikenakan atas transaksi tertentu. Untuk mendorong perdagangan dan investasi, pemerintah menetapkan kebijakan Kawasan Berikat yang memperoleh fasilitas pembebasan PPN. Namun, dalam praktiknya masih terjadi sengketa, seperti pada Putusan Mahkamah Agung Nomor 3178/B/PK/PJK/2024. Penelitian ini bertujuan mengkaji pengaturan hukum pungutan PPN di Kawasan Berikat dan pertimbangan hakim dalam penyelesaian sengketa tersebut. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, melalui studi kepustakaan dan analisis deskriptif analitis. Hasil penelitian menunjukkan bahwa pengaturan pembebasan PPN di Kawasan Berikat diatur dalam Pasal 14 PP No. 32/2009, Pasal 20 PMK No. 65/PMK.04/2021, dan Pasal 16B UU No. 42/2009. Hakim memutuskan bahwa pemasukan barang modal PT. JAVI dari wilayah pabean ke Kawasan Berikat tidak dikenakan PPN karena memenuhi ketentuan fasilitas perpajakan tersebut.
Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value Dyah Aruning Puspita; Nadela Syahma; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1534

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of  study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions
THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Puspita, Dyah Aruning; Cindy Vanessa Saputra; Sugeng Hariadi
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 3 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

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Abstract

The purpose of this study is to examine the effect of leverage and company size on environmental performance, moderated by profitability. This study used a purposive sampling method, taking samples from raw material sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample consisted of 30 companies, yielding 90 secondary data points. The analysis method employed in this research was PLS-SEM, including descriptive statistical analysis and path coefficient analysis, tested using SmartPLS 4.0. The study's results indicate that leverage significantly affects environmental performance, and company size significantly affects environmental performance. However, profitability does not moderate the influence of leverage on environmental performance, nor does it moderate the influence of company size on environmental performance.
Co-Authors Abdul Kadir Usry Agnes Avelina Agung Trilaksono Amir Kusnanto Anida Zuhrotul Laili Bunyamin Bunyamin Christine Benedicta Sutanto Cindy Vanessa Saputra Devi Ayuningtyas Dina Rensita Putri Djoko Sugiono Dudik Djaja Sidarta dwi daenasty decasari Dwi Nita Aryani Dyah Aruning Puspita Elysabet Ucy Wulandari Enggar Nursasi Evi Maria Fera Tj Imama Zuchroh Indah Sari S Waikabu Jaddid Hayataka Nawa Kadarusman . Lailatus Saadah Lating, Noval Ali Lintang Indah Ingwarni Nadela Syahma Nunung Nurastuti Utami Rina Rahmawati Rinadini Hendrasworo Scolastika Simu Setyawan Setyawan Siti Munfaqiroh Siwi Dyah Ratnasari tachjuddin tachjuddin Triana Murtiningtyas Umamy, Etty Vidianti Gita Wahyu Kristina Wahyu Romadhoni Romli Putri Widanarni Pudjiastuti Yupono Bagyo