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All Journal iBuss Management JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Melinda Wijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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The Determinants of Corporate Sustainability Performance in Indonesia Clarissa Delindanoren; Melinda Wijaya
iBuss Management Vol 7, No 3 (2019): iBuss Management
Publisher : iBuss Management

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Abstract

In this past few years, the notion of sustainability has become a prominent matter. In the business context, sustainable development practice is considered imperative due to the reciprocal relationship between business, environment, and society. Sustainability actions are deemed to be beneficial for the company’s competitive advantage, survival, and longevity. Hence, companies nowadays start to incorporate sustainable development in their pursuance, in which this practice is widely recognized as Corporate Sustainability Performance (CSP). Due to its importance, CSP has become an increasingly relevant topic in business and academic world. However, literature that specifically investigates the determinants of CSP is still limited. Thus, this research raises the aforementioned topic to add value and fill the gap of the existing literatures.This research will specifically examine the factors that affect CSP in the context of Indonesia. CSP will be proxied by the persistence inclusion in SRI KEHATI Index. Data of 9 leading CSP firms and 140 non-CSP firms from 2009 until 2017 were collected from Bloomberg Database and Annual Report. The result of the logistic regression indicates that firm size, growth options, and profitability have a significant positive impact on CSP. Meanwhile, leverage and ownership concentration have a significant negative impact on CSP. Keywords:Corporate Sustainability Performance, Size, Profitability, Leverage, Growth Options
PENERAPAN PAJAK PENGHASILAN (PPH) PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) PEGAWAI NEGERI SIPIL PADA DINAS PENDIDIKAN KOTA BANJARMASIN Syadella Nur Aqilla; Melinda Wijaya; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.104

Abstract

This study aims to determine how the calculation and deduction scheme for Income Tax Article 21 (PPh 21) uses the average effective rate calculated and deducted by the agency, and whether it complies with the new tax regulations. This research is expected to contribute to increasing insight and knowledge, and serve as a reference source for further research on taxation in local government agencies. The findings of this study indicate that the method before TER uses a more complex progressive calculation, the method after using TER for income tax calculations for ASN, and the TER standard bring significant benefits in the form of administrative simplification, time savings, reduced calculation risks, and legal certainty. Therefore, better socialization is needed to expand the application of TER, improve treasurer competency, utilize and implement systems, conduct periodic evaluations, and coordinate with local Tax Offices (KPP). Income Tax (PPh), Average Effective Rate (TER), Civil Servants, Banjarmasin City Education Office.
Co-Authors Clarissa Delindanoren Hamdani Syadella Nur Aqilla