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Do Attitudes Towards E-Taxation Impact Tax Compliance? Fachrezzi, Bima Rafly; Tjaraka, Heru
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.40932

This research aims to collect empirical data on the influence of e-tax perceptions and tax sanctions on compliance, using risk perception as a moderating factor. The data analysis was conducted using WarpPLS. The study sample comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The findings indicate that risk preference did not affect the correlation between e-tax and tax sanctions on compliance in Banyuwangi. This highlights that the implementation of electronic taxation does not automatically enhance tax compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that risk does not materially impact their business operations. Consequently, e-tax and its associated sanctions are not viewed as viable to foster compliance. This study uniquely focuses on taxpayers’ risk preferences as an internal factor, given their variability among taxpayers, particularly concerning e-tax adoption

Reflection of Al-Ghazali’s business ethics for tax consultants Fachrezzi, Bima Rafly; Sulistiyanto, Deni Rachmad; Jabbi, Muhammed Lamin; Adamu, Ishiaka
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16068

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

Reflection of Al-Ghazali’s business ethics for tax consultants Fachrezzi, Bima Rafly; Sulistiyanto, Deni Rachmad; Jabbi, Muhammed Lamin; Adamu, Ishiaka
Journal of Islamic Accounting and Finance Research Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16068

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023 Nawangsari, Ajeng Tita; Fachrezzi , Bima Rafly; Masruroh, Auliyatul
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art3

The study seeks to examine how Environmental, Social, and Governance (ESG) disclosure influences financial performance within energy companies in Indonesia and Malaysia from 2020 to 2023. The study utilizes data sourced from annual and sustainability reports of energy firms listed on the Indonesia Stock Exchange and Bursa Malaysia. Multiple linear regression was applied as the analytical technique, with Price to Book Value (PBV) used as the indicator of financial performance. The findings reveal that overall ESG disclosure does not exert a significant impact on financial performance. Nevertheless, when assessed individually, the governance component shows a statistically significant positive effect on PBV. These outcomes offer valuable insights for regulators and companies to strengthen governance practices in ESG reporting to enhance investor appeal and support long-term firm value.

Sustainability accounting and the philosophy of Baudrillard and Foucault: The movement from representation to disciplinary power Fachrezzi, Bima Rafly
Environmental, Social, Governance and Sustainable Business Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v3i1.2026.3209

Background: This study critically examines sustainability accounting through the philosophical perspectives of Baudrillard and Foucault, highlighting a shift from representation to disciplinary power. While sustainability accounting is commonly perceived as a neutral mechanism for representing environmental and social realities, this study argues that it increasingly operates within a regime of simulation and control. Methods: Using a qualitative critical-theoretical approach grounded in Critical Discourse Analysis (CDA), this study analyzes key global sustainability frameworks and reports as discursive artefacts. Findings: The findings reveal that sustainability accounting constructs hyperreal representations of ecological reality, where ESG disclosures function as simulacra that obscure material environmental conditions. Furthermore, through a Foucauldian lens, sustainability accounting operates as a disciplinary technology that normalizes corporate behavior through mechanisms of visibility, standardization, and evaluation. As a result, organizations are driven to perform sustainability rather than substantively practice it. Conclusion: The study concludes that sustainability accounting should be understood not merely as a representational tool, but as a form of power that shapes knowledge, behavior, and moral expectations within global governance systems. Novelty/Originality of this article: This research contributes to the critical accounting literature by offering an integrated philosophical critique that repositions sustainability accounting as both a symbolic and disciplinary apparatus.

Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia Firmansyah, Muharrom; Nawangsari, Ajeng Tita; Fachrezzi, Bima Rafly
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10834

Financial performance is a crucial topic in research as it serves as a key indicator for investors, creditors, and internal corporate stakeholders. By evaluating financial performance, investors and creditors can assess risks, while management can utilize the insights to refine corporate strategies and policies. This study aims to analyze the influence of board diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample consists of 116 companies, selected using the purposive sampling method. Panel data is analyzed using Eviews 12 software and multiple regression analysis, complemented by the Chow and Hausman specification tests. The findings indicate that gender diversity has a significant influence on financial performance, whereas age diversity, nationality diversity, and educational diversity do not exhibit a significant effect. This study provides recommendations for corporate management to pay greater attention to board composition, particularly regarding gender diversity, given its positive and significant impact on financial performance. Management is encouraged to foster an inclusive work environment and ensure equal opportunities for all board members in strategic decision-making processes. Furthermore, companies are advised to enhance transparency in financial performance reporting to build investor and stakeholder trust. By implementing sound corporate governance policies and optimizing board diversity, firms can enhance their competitiveness and long-term business sustainability.

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