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All Journal Journal of Accounting Science JAZ: Jurnal Akuntansi Unihaz
Nawangsari, Ajeng
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Corporate Social Responsibility Disclosure and Profitability Against Tax Avoidance in the Jakarta Islamic Index (JII): Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII) Nawangsari, Ajeng
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1614

Abstract

This study aims to see whether Corporate Social Responsibility Disclosure (CSRD) and Profitability have an effect on Tax Avoidance. This research took place over four years, from 2017 to 2020 and focused on companies listed on the Jakarta Islamic Index (JII). This study has a total sample of 136, with 34 companies per year. STATA software was used to perform multiple linear regression analysis to evaluate the research hypotheses. Based on the conclusion of this study, the variable Corporate Social Responsibility Disclosure (CSRD) has a significant negative effect on Tax Avoidance. On the other hand, Profitability has a significant negative impact on Tax Avoidance. Furthermore, Corporate Social Responsibility Disclosure and Profitability simultaneously affect Tax Avoidance. The results of this study can be used for further research to be able to develop the characteristics of other companies that may have an influence on tax avoidance in addition to the profitability variable. In addition, this research can also be developed using ESG disclosure as an alternative to CSR disclosure in order to observe the differences and their effects on tax avoidance
Transparansi dan Akuntabilitas Sektor Publik: Pilar Utama dalam Good Governance Kaila, Nazwa; Nawangsari, Ajeng
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/eezejb97

Abstract

This study aims to analyze the role of transparency and accountability as key pillars in realizing good governance in the public sector. This study uses a qualitative descriptive approach with a Systematic Literature Review (SLR) method that examines various sources such as books, journals, and scientific articles from 2016 to 2024. Data was obtained through Google Scholar and SINTA using the keywords “Transparency,” “Accountability,” and “Good Governance.” The results show that transparency provides open access to information for the public, while accountability ensures that the government is responsible for its policies and budget use. These two aspects play an important role in improving the quality of governance, strengthening public trust, and encouraging public participation in policy oversight. This study is expected to provide input for policymakers to strengthen the implementation of the principles of transparency and accountability in order to create a more effective, open, and trustworthy government.
Co-Authors Kaila, Nazwa