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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax Behavioral Accounting Journal
Rakasiwi, Devina Aurellia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
Burp tax: Regulation and revenue potential in Indonesia Ihsan, Muhammad; Rakasiwi, Devina Aurellia
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1133

Abstract

The increasingly urgent phenomenon of climate change requires concrete actions from various sectors, including the livestock sector which is a significant contributor to greenhouse gas emissions, particularly methane. This study explores the potential of implementing Burp Tax in Indonesia as a regulatory mechanism to reduce methane emissions from beef and dairy cattle farms. By referring to New Zealand's experience as a Burp Tax pioneer, this study analyzes the policy scheme that includes tax subjects, tax objects, tariffs, and fair and efficient collection mechanisms. In addition, this study identifies various obstacles that may be faced in the implementation of Burp Tax in Indonesia and provides recommendations to support the national commitment in achieving the Zero Emission target in 2045/2060. The research used qualitative methods with literature study data collection techniques. The research concludes that there is great potential for the imposition of Burp Tax, so that in addition to being a form of effort to reduce methane emissions from beef and dairy cattle farms, Burp Tax can also increase the portion of state revenue from the taxation sector. The specific tariff scheme is IDR30/KgCH4 with tax subjects in the beef and dairy cattle farming sector, including individuals with 30 cows and business entities. However, it is important to note that the imposition of Burp Tax may have an economic impact on livestock business actors and affect the price of meat and milk commodities. Therefore, further studies are needed regarding the potential and impact of Burp Tax implications in Indonesia. The results of this study are expected to make a significant contribution to the development of sustainable taxation policies that are responsive to the challenges of climate change.
Islamic Social Reporting dan Praktik Penghindaran Pajak: Studi Empiris pada Perusahaan Syariah di Indonesia Rakasiwi, Devina Aurellia; Firmansyah, Amrie
BAJ: Behavioral Accounting Journal Vol. 8 No. 2 (2025): July-December 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i2.350

Abstract

Pajak merupakan salah satu sumber utama penerimaan negara, namun rendahnya tax ratio Indonesia, berkisar antara 8% hingga 10%, menjadi tantangan signifikan dalam optimalisasi penerimaan pajak. Penelitian ini bertujuan untuk mengkaji pengaruh profitabilitas dan pengungkapan Islamic Social Reporting (ISR) terhadap penghindaran pajak dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diambil dari laporan tahunan perusahaan. Sampel terdiri dari 12 perusahaan yang terdaftar secara konsisten dalam Jakarta Islamic Index (JII) selama periode 2019–2023, menghasilkan 60 observasi. Analisis data dilakukan dengan menggunakan uji regresi linear berganda dengan data panel. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh signifikan terhadap penghindaran pajak, di mana perusahaan dengan tingkat profitabilitas yang lebih tinggi cenderung lebih aktif dalam praktik penghindaran pajak. Sebaliknya, pengungkapan ISR tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Selain itu, ukuran perusahaan tidak ditemukan memoderasi hubungan antara profitabilitas maupun ISR terhadap penghindaran pajak. Kontribusi penelitian ini mencakup pengayaan literatur terkait hubungan antara profitabilitas, ISR, dan penghindaran pajak dalam konteks perusahaan syariah. Temuan ini juga memberikan wawasan praktis bagi otoritas perpajakan dalam meningkatkan pengawasan, terutama pada perusahaan besar, untuk mencegah praktik penghindaran pajak. Selain itu, penelitian ini membuka peluang bagi studi lanjutan terkait relevansi nilai-nilai syariah dalam strategi perpajakan perusahaan di Indonesia.
Co-Authors Amrie Firmansyah Muhammad Ihsan Rachmadhika, Hendra Arie Santoso, Agnes Novita Mega Putri