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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management
Elia Rossa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Self Assessment , Sosialisasi Perpajakan Dan Sistem Informasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Elia Rossa; Achmad Zauhar Muqtafi; Afifah Rohmawati; Alisya Athalia; Alya Syafikah Rani; Anissa Pujiwaty; Yuyun Yuyun
Jurnal Manajemen Riset Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i1.2214

Abstract

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.
The Role of Profitability in Corporate Sustainable Growth: An Empirical Analysis of Indonesian Listed Companies Elia Rossa
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.553

Abstract

In the dynamic and competitive business environment, profitability has been recognized as a fundamental determinant of corporate sustainable growth. However, the complex relationship between profitability and sustainable growth, particularly through the mediating role of firm performance, remains understudied in emerging markets like Indonesia. This study examines the impact of profitability on corporate sustainable growth and investigates the mediating role of firm performance in this relationship among companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with Structural Equation Modelling (SEM), this research analyses panel data from 112 companies listed on the IDX during 2018-2023, resulting in 672 observations. Profitability was measured using Return on Assets (ROA), sustainable growth using Sustainable Growth Rate (SGR), and firm performance using Tobin's Q. Data were analyzed using PLS-SEM to test both direct and mediating relationships. The findings reveal that profitability has a strong positive and significant impact on sustainable growth (β = 0.417, t = 9.328, p < 0.001), representing the highest path coefficient among all financial determinants examined. Firm performance significantly mediates the relationship between profitability and sustainable growth (indirect effect = 0.096, p < 0.001), indicating partial mediation. The model explains 47.9% of the variance in sustainable growth (R² = 0.479). Profitability emerges as the most critical financial determinant of sustainable growth in Indonesian listed companies. The study confirms that profitability influences sustainable growth both directly and indirectly through enhanced firm performance, providing dual pathways for growth enhancement. These findings have significant implications for corporate financial management and investment decision-making.
Co-Authors Achmad Zauhar Muqtafi Adler Haymans Manurung Afifah Rohmawati Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alisya Athalia Alvian Nur Khakim Alya Syafikah Rani Amelia Destiyana Anissa Pujiwaty Arinda Dwi Cahyani Azhar Huwaiza Fathoni Cahaya Zulfah Cahyadi Husadha Dara Dinanti Daudy Erickson Dea Maharani Denya Saputri Dina Erliana Dwi Renaldy Putra Elsa Natali Eva Yanis Lafione Fathiyah Alifah Fitriyani Fitri Nur Kaifa Fitri Sabiyla Yassarah Herlina Yuliyanti Imas Mutikartini Putri Inday Hardika Jihan Salsabilah Khofidah Pujilestari Kiran Maharani Lissa Rahmawati Marcella Puspita Marta Marta Muh Farhan Yudamahendra Muhammad Esa Septian Muhammad Faiz Hidayat Muhammad Maulana Hafizh Muhammad Rivki Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Nera Marinda Machdar Neyla Safitri Puthree Maria Situmorang Putri Afrilia Nurrochmah Radina Amalia Maharani Raisa Raisa Ryan Zulhariyahya Saefani Nur Hanifah Salsabila Salsabila Sania Sania Shafa Audina Sukmaningrum Sindy Septiani Siska Aprilia Rahmawati Siti Maisa Zahara Sumarno M Vina Hariyati Yosi Ika Putri Yuyun Yuyun