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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Competitive Jurnal Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Sanskara Akuntansi dan Keuangan West Science Accounting and Finance Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ihsan Nasihin
Universitas Buana Perjuangan Karawang
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Ihsan Nasihin; Dian Purwandari; Lilis Lasmini; Erawati Kartika; Hendri Nur Andriansyah
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12816

Abstract

One of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SPT
PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Anisa Fujianti; Ihsan Nasihin; Fista Apriani Sujaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sxgp4r62

Abstract

This study was driven by the lack of corporate understanding of environmental issues, particularly the magnitude of carbon emissions and the transparency of their disclosure. This lack of understanding can ultimately reduce corporate value. Additionally, the existence of an audit committee and the percentage of independent commissioners are two corporate governance indicators that influence corporate value. Thus, this study aims to examine how corporate governance, carbon emission volume, and disclosure of carbon emissions can influence company value. This study implements a quantitative methodology by applying secondary data from the annual and sustainability reports of coal and energy companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select the sample, and 12 companies met the established criteria. SmartPLS4 software was used to process the data. Based on the study's findings, corporate governance and carbon emission volume significantly influence company value in the coal industry. However, carbon emissions disclosure does not significantly influence company value in the coal and energy sectors.
Co-Authors Ade Trisyanto Anisa Fujianti Arisandi, Vidya Carolyn Lukita Dhea Imroatul Fatihah Dian Purwandari Fista Apriani Sujaya Hendri Nur Andriansyah Hendri Nur Ardiansyah Kartika, Erawati Kiki Rizkiya Amalia Lubis Lilis Lasmini Meliana Puspitasari Neni Sumarni Nuraeni Nuraeni Prawatiningsih, Desty Richa Amalia Putri Rieke Retnosary Rohma Septiawati Vanisa Riyadhita Winda Rahmawati Yeni Fajrin