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All Journal Journal of Local Government Issues Apssai Accounting Review (ApAR) Accounting Student Research Journal
Walzer, Michael
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis Walzer, Michael; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.120

Abstract

Research aims: This study aims to uncover the motivations behind taxpayer compliance through a meta-analytical approach and identify potential research gaps for future exploration. Design/Methodology/Approach: The research adopts a bibliometric analysis method to examine various global factors influencing tax compliance. Data were sourced from scientific journals published between 2019 and 2020, collected using the Publish or Perish 8 application, and further processed with Mendeley and VOSviewer. Research findings:  The findings indicate that tax compliance is shaped by economic, psychological, and social factors, each aligning with the Theory of Planned Behaviour framework Theoretical contribution/Originality: Provides a conceptual basis and data for the development of further academic research in the field of tax compliance. Practitioner/Policy implication: The insights generated from this study are expected to offer strategic value for the Indonesian government in formulating more effective fiscal policies, particularly to increase the tax ratio by deepening the understanding of compliance determinants  
Are Banking Financial Performances and Green Banking Disclosure Associated with Bank Profitability? Walzer, Michael; Tamimi, Abdul Hakim At; Firmansyah, Amrie
Accounting Student Research Journal Vol 3 No 1 (2024): ASRJ - Maret 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i1.7645

Abstract

This study examines how banking financial performance and green banking disclosure influence profitability. Financial performance in this research consists of capital adequacy ratio, non-performing loans, efficiency ratio, and loan-to-savings ratio. The research sample consisted of 30 samples selected using a purposive sampling method from 6 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022, which consistently reported their green banking practices and did not experience losses during the research period. The analytical method in this research is panel data regression analysis. The research results show that the capital adequacy ratio and efficiency ratio have a negative effect on profitability. On the other hand, non-performing loans and the loan-to-deposit ratio positively affect company profits. Furthermore, green banking disclosure has a negative and significant effect on profitability. Implementing Green Banking can cause a decrease in profitability due to additional costs associated with its implementation. This research provides additional literature related to the implementation of green banking in Indonesia.
Environmental Fiscal Strategies: The Potential of Timber Excise to Address Deforestation and Increase State Revenues in Indonesia Hazmi, Raldin; Rexipal, Dewangga; Wardana, Muhammad Fadhil Kusuma; Aji, Anggit Kuncoro; Walzer, Michael; Zahrurrijal, Muadz Muawwidz
Journal of Local Government Issues Vol. 8 No. 1 (2025): March
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/logos.v8i1.36020

Abstract

This study examines the feasibility of imposing an excise tax on timber products from forest logging activities in Indonesia, using a systematic literature review and a quantitative simulation approach. Data from Statistics Indonesia (BPS) on timber production between 2020-2023 are utilized to assess the potential impact of such a policy. The study argues that wood, as a key forest product, meets the criteria for being an Excisable Good (BKC) due to its consumption needing control, its environmental impacts, and the need for state levies. Additionally, it highlights the urgency of introducing this tax to address deforestation and generate additional state revenue. The research also presents various simulated excise rates to estimate the policy's economic effect. This study contributes to the literature on new BKC imposition and provides fiscal policy recommendations aimed at tackling deforestation, offering advice to the Ministry of Environment and Forestry and the Ministry of Finance on the implementation of timber excise.
Co-Authors Aji, Anggit Kuncoro Amrie Firmansyah Hazmi, Raldin Rexipal, Dewangga Tamimi, Abdul Hakim At Wardana, Muhammad Fadhil Kusuma Zahrurrijal, Muadz Muawwidz