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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Monex: Journal of Accounting Research Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Ilomata International Journal of Tax and Accounting Jurnal Keuangan dan Akuntansi Terapan (KUAT) Media Riset Akuntansi Auditing & Informasi Journal of Current Studies in SDGs
Djoko Suhardjanto
Universitas Sebelas Maret
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Social Sciences Other

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CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Abstract

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.
Proposed Framework To Explore The Role Of Consumer Protection And Ecosystem Orchestration In The Banking Industry: Supporting SDG 9 Anto Prabowo; Wimboh Santoso; Djoko Suhardjanto; Irwan Trinugroho
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.315

Abstract

Objective: The banking industry is experiencing significant transformation driven by increasing demands for consumer protection and digital ecosystem development. This study aims to propose a conceptual framework for examining the role of consumer protection and ecosystem orchestration in improving financial and digital performance within the banking industry. The study contributes to Sustainable Development Goal (SDG) 9 by highlighting the importance of innovation and digital infrastructure development in strengthening the competitiveness of financial institutions. Method: A conceptual research approach based on the Structure-Conduct-Performance (SCP) paradigm. The proposed framework integrates firm size as a structural variable, consumer protection and ecosystem orchestration as conduct variables, and financial performance and digital performance as outcome variables. The conceptual model is developed through theoretical exploration of previous studies related to banking transformation, consumer protection, digital ecosystems, and organizational capabilities. Results: The proposed framework suggests that firm size may influence consumer protection and ecosystem orchestration capabilities, while both consumer protection and ecosystem orchestration are expected to contribute to financial performance and digital performance. The framework provides a comprehensive perspective on how banks can balance digital innovation with consumer trust and protection. Novelty: The study offers a novel integrated framework by combining consumer protection and digital ecosystem orchestration within the SCP paradigm. The proposed model provides a foundation for future empirical research examining how banking institutions can achieve sustainable digital transformation aligned with SDG 9.
Co-Authors Abidah Dwi Rahmi Satiti Agung Nur Probohudono Andi Asri Hapsari Anto Prabowo Dessy Widya Astuti Djoko Karyono Doddy Setiawan Irwan Trinugroho Irwan Trinugroho Izza Mafruhah Johadi Johadi Mugi Harsono RAHMAWATI RAHMAWATI Rahmawati Setyo Wigati Resi Intan Penatari Rini Fatmawati Samsul Rosadi Setianingtyas Honggowati Setyaningtyas Honggowati Totok Dewayanto WAHYU WIDARJO Wicaksono, Bambang Wimboh Santoso Wulan Rachmadani Yeni Priatna Sari, Yeni Priatna