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All Journal Al-Kharaj: Journal of Islamic Economic and Business Balance : Jurnal Akuntansi dan Bisnis
Ika Sasti Ferina
sriwijaya university
Economics, Econometrics & Finance

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Pengaruh Pengetahuan Pajak, Tarif Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Palembang dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Daniswara Azra Shania Fairuz; Ika Sasti Ferina; Ahmad Raihan Amin
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.560

Abstract

The purpose of this research to analyze the effect of tax knowledge, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City with the tax socialization as a moderating variable. Researchers used the method of determining simple random sampling method in data collection. The sample in this study totaled 100 respondents from MSME individual taxpayers in Palembang City. Palembang. Research data analysis using the Structural Equation Model with the Partial Least Square approach. The results showed that there is an effect of tax rates and tax sanctions on taxpayer compliance of MSMEs. UMKM. Other results show that there is no effect of tax knowledge on compliance of MSME taxpayers. Tax socialization cannot moderate the effect of tax knowledge, tax rates and tax sanctions on MSME taxpayer compliance.
The Relationship Between ESG Performance and Firm Value Across All Sectors in Asia, Europe, and Australia: A Systematic Literature Review Mila Failasufa; Inten Mutia; Ika Sasti Ferina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8910

Abstract

In recent years, the integration of Environmental, Social, and Governance (ESG) principles into business strategies has become crucial due to increasing climate concerns and stakeholder demands. This study aims to systematically review empirical evidence on the relationship between ESG performance and firm value across various sectors in Asia, Europe, and Australia. Using a qualitative Systematic Literature Review (SLR) approach using the PRISMA protocol, 20 high-quality articles from 2020–2025 were analyzed. Data extraction focused on variables, theories, findings, and methodologies. The synthesis revealed a dominant positive correlation between ESG performance and firm value, particularly in Asia and Australia, with significant geographic and sectoral heterogeneity. ESG had a positive impact in the manufacturing and construction sectors, while results in the coal, oil, and aviation sectors were inconclusive or negative. Methodological diversity, including ESG data sources and firm value proxies, influenced the findings. In conclusion, the relationship between ESG and firm value is contextual, requiring ESG research and implementation to be tailored to local and sectoral characteristics.
Co-Authors Ahmad Raihan Amin Daniswara Azra Shania Fairuz Inten Mutia Mila Failasufa