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All Journal Journal of Economic, Bussines and Accounting (COSTING) Moneter : Jurnal Ekonomi dan Keuangan
Rr. Tjahjaning Poerwati
Universitas Stikubank
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Pelaku Umkm Kecamatan Ngaliyan Semarang) Shevia Kumala Sari; Rr. Tjahjaning Poerwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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/costing.v6i2.5411

Abstract

Taxes are meant for equitable growth and development of a country's economy. This research is to find empirically regarding the effect of understanding taxation, tax rates, and tax sanctions on MSME taxpayer compliance. The research data is quantitative data generated from primary data. This study uses MSME taxpayers in Ngaliyan District, Semarang as respondents. The sample of this study consisted of 656 MSMEs in the Cooperatives and MSMEs Office of Semarang City. This study uses the Non Random Sampling method for sampling. The sample of this research is 100 respondents. The results of this study are that understanding of taxation influences MSME taxpayer compliance, while tax rates and tax sanctions do not affect MSME taxpayer compliance. Keyword: Understanding of Taxation, Tax Rates, Tax Sanctions
Ukuran Perusahaan dan Kinerja Keuangan sebagai Determinan Nilai Perusahaan: Peran Moderasi ESG: Studi Empiris pada Perusahaan Perbankan yang Listing di BEI Periode 2020-2024 Maharani Tunjungsari; Rr. Tjahjaning Poerwati
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2496

Abstract

This study aims to analyze the effects of firm size, financial performance, and Environmental, Social, and Governance (ESG) on firm value and to examine the moderating roles of firm size and financial performance in the relationship between ESG and firm value among banking companies in Indonesia. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of banking companies during the research period. Firm value is measured using Price to Book Value (PBV), firm size is measured by the natural logarithm of total assets, financial performance is proxied by Return on Assets (ROA), while ESG is measured based on the disclosure of environmental, social, and governance aspects. The data were analyzed using panel data regression with moderating variables. The results indicate that firm size has no significant effect on firm value. Financial performance has a significant negative effect on firm value. ESG has no significant effect on firm value. Furthermore, the interaction between ESG and firm size and the interaction between ESG and financial performance do not have significant effects on firm value. These findings indicate that ESG disclosure has not yet become a direct determinant of firm value in the Indonesian banking sector, while investors continue to consider corporate performance, risk, and future prospects in assessing market value. This study contributes to the literature by providing additional empirical evidence regarding the relationship between ESG and firm value in the Indonesian banking sector and offers practical implications for banking management to improve the quality and relevance of ESG disclosure.
Co-Authors Maharani Tunjungsari Shevia Kumala Sari