Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Zega, Yosua
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Role of Digital Technology in Sustainability Accounting: Findings from Pharmaceutical Companies in Indonesia Laurent, Agnes Fanny; Wahono, Agung Tri; Ahmad, Ardian; Leasa, Merlisye; Zega, Yosua; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6420

Abstract

This study aims to explore the role of digital technology in sustainability accounting practices in the pharmaceutical industry in Indonesia. The use of technologies such as big data, artificial intelligence (AI), blockchain, and the Internet of Things (IoT) has enabled pharmaceutical companies to improve operational efficiency and transparency of sustainability reporting. This study also identified challenges faced by pharmaceutical companies, such as regulatory uncertainty, technology implementation costs, and data security issues. This research uses a Systematic Literature Review (SLR) approach to collect and analyse evidence from relevant studies. The results show that digital technology can improve the accuracy of sustainability reporting, reduce environmental impacts, and increase public trust in pharmaceutical companies. The findings support the need for investment in digital technology as part of a long-term sustainability strategy in the pharmaceutical sector.
The Effect of Profitability, Corporate Social Responsibility Disclosure, Deferred Tax Expense on Tax Avoidance Zega, Yosua; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5407

Abstract

This study aims to explore tax avoidance in Indonesia through manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax avoidance is a strategy used by companies to minimize their tax obligations. Tax avoidance can be examined from several factors, namely profitability, corporate social responsibility disclosure, and deferred tax liabilities. Tax avoidance is a legal action but is considered unethical because it involves efforts to minimize the amount of tax owed. This study uses a purposive sampling method with secondary data sources, namely annual reports and sustainability reports. Data processing uses SPSS with classical assumption tests and regression tests using multiple linear regression. The results show that profitability has a negative effect on tax avoidance, corporate social responsibility disclosure has no effect on tax avoidance, and deferred tax liabilities have a positive effect on tax avoidance. Meanwhile, profitability, corporate social responsibility disclosure, and deferred tax liabilities simultaneously affect tax avoidance.
Penerapan Pajak Hijau dalam Sistem Perpajakan : Tinjauan Perusahaan Manufaktur di Indonesia Zega, Yosua; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6323

Abstract

This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies the effect of an increase or decrease in sales on the increase or decrease in carbon, energy and sewage generated. This research uses the Systematic Literature Review (SLR) method by identifying, evaluating and interpreting based on the data obtained. The results show that the government has not actively collected green taxes and has instead focused on fiscal incentive policies. The findings support that the government has yet to find a formula for green taxation.
Co-Authors Agus Munandar Ahmad, Ardian Laurent, Agnes Fanny Leasa, Merlisye Ramadhan, Yanuar Wahono, Agung Tri