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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Academia Open Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Ermadiani, Ermadiani
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Journal : Academia Open

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Stakeholder Pressure and Ownership Structure on Sustainability Report Disclosure : Tekanan Pemangku Kepentingan dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan DP, Rina Tjandrakirana; Ermadiani, Ermadiani; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Aliyah, Zahwa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12773

Abstract

General background: Global attention to sustainability has increased significantly, urging companies to integrate social and environmental accountability into business practices through sustainability reports. Specific background: In Indonesia, regulations such as POJK No. 51/POJK.03/2017 have strengthened the disclosure of Environmental, Social, and Governance (ESG) information, particularly in energy sector firms with high environmental impacts. Knowledge gap: However, prior studies reveal inconsistent findings regarding how stakeholder pressure and ownership structure influence the extent of sustainability report disclosure. Aims: This study examines the effects of stakeholder pressure—measured by investor orientation and external audit pressure—and foreign ownership structure on the level of sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange during 2021–2023. Results: Using panel data regression on 18 companies (54 observations), the findings show that investor and audit pressures have no significant effects, while foreign ownership positively influences disclosure at the 10% level (β = 0.177; p = 0.054). Novelty: The study highlights that foreign investors play a critical role in enhancing sustainability transparency in emerging markets. Implications: Strengthening domestic investor awareness and external audit roles is essential to improving sustainability reporting quality and aligning Indonesia’s corporate practices with international ESG standards. Highlights: Foreign ownership significantly enhances sustainability report transparency. Investor and audit pressures show no significant effect in Indonesia’s energy firms. Findings emphasize the need to strengthen domestic ESG engagement and governance. Keywords: Stakeholder Pressure, Foreign Ownership, Sustainability Report, Esg Disclosure, Audit Quality
Tax Sanctions as a Moderator of Behavioral and Technological Factors in Compliance: Sanksi Pajak sebagai Moderator Faktor Perilaku dan Teknologi dalam Kepatuhan Ermadiani, Ermadiani; DP, Rina Tjandrakirana; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Adelia, Bella
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12802

Abstract

General Background: Tax compliance is a fundamental component of Indonesia’s revenue system, particularly under the self-assessment mechanism that relies on taxpayer honesty and awareness. Specific Background: Despite various incentives and reduced tax rates, the Micro, Small, and Medium Enterprises (MSME) sector continues to exhibit low compliance levels. Prior research has overlooked the integrated role of behavioral, technological, and enforcement factors in shaping tax compliance. Knowledge Gap: Limited studies have examined how money ethics, artificial intelligence (AI), tax rates, and tax audits influence MSME tax compliance when moderated by tax sanctions. Aims: This study aims to analyze the effects of these four variables on MSME taxpayer compliance in South Sumatra, with tax sanctions as a moderating variable. Results: Using moderation regression analysis on data from 110 MSME respondents, findings reveal that money ethics, AI, and tax audits significantly affect compliance, while tax rates do not; tax sanctions significantly strengthen all relationships. Novelty: This research integrates moral, technological, and regulatory perspectives through the Theory of Planned Behavior, presenting a new framework for compliance analysis in the digital taxation era. Implications: The study provides practical guidance for policymakers to enhance MSME tax compliance via balanced moral education, AI-based systems, and fair but firm enforcement measures. Highlights:  Combines moral, technological, and regulatory factors in tax compliance analysis. Shows tax sanctions strengthen behavioral and AI impacts on compliance. Provides policy insights for enhancing MSME tax compliance in Indonesia. Keywords: Money Ethics, Artificial Intelligence, Tax Sanctions, Tax Compliance, MSMEs
Co-Authors Abdul Rohman Abdulrohman Abdulrohman Adelia, Bella Adhitama, Fardinant Adhitama, Fardinant Ahmad Widad, Ahmad Aidil Fitrisyah Aliyah, Zahwa Anton Indra Budiman Apriani Br Barus Apriansyah Putra Apriyansyah, Apriyansyah Aryanto Aryanto ASPAHANI ., ASPAHANI Aspahani Aspahani Budiman, Anton Indra Budiman, Anton Indra Burhanuddin Burhanuddin DP, Rina Tjandrakirana Dwi Rini Fertika Andriana Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Media Kusumawardani, Media Meirawati, Eka Peri Purwanti Rinandy, Alditya Aris Rochmawati Daud, Rochmawati Rohman, Abdul Soediro, Achmad Tertiarto Wahyudi Thania Atika Pratiwi Tjandrakirana, Rina Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah WENI NURFITASARI Yusnaini Yusnaini