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All Journal Educoretax Journal of Governance Risk Management Compliance and Sustainability
Alaika, Abdullah Aziz
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Unveiling The Impact of Green Accounting and Sustainability Disclosure On The Firm Value Alaika, Abdullah Aziz; Firmansyah, Amrie
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 2 (2024): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i2.2436

Abstract

This study examined the impact of green accounting and sustainability disclosure on firm value in the Indonesian palm oil industry. The objective was to empirically assess how environmental performance measured by PROPER and sustainability reports affects firm value. Using quantitative research methods, the study analyzed data from 124 palm oil company observations listed on the Indonesia Stock Exchange from 2018 to 2022. The research variables included firm value proxied by Tobin’s Q, green accounting proxied by PROPER scores, and sustainability disclosure indexed from the companies’ sustainability reports. The study also included profitability, firm size, and leverage as control variables. The results indicated that green accounting had a negative impact on firm value, suggesting that environmental compliance imposes short-term financial burdens on companies. However, sustainability disclosure did not significantly influence firm value, indicating that investors in the palm oil industry may prioritize short-term financial performance over long-term sustainability considerations. These findings contribute to the literature on corporate governance and sustainability, particularly in industries with high environmental impact, like palm oil.
Harnessing SSB tax for health and economic prosperity: A Path to sustainable growth Alaika, Abdullah Aziz; Firmansyah, Amrie
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1181

Abstract

This study explores the implementation of sugar-sweetened beverages (SSB) excise taxes as a policy tool to address public health challenges related to excessive sugar consumption in Indonesia. With rising rates of diabetes and obesity, SSB taxes have been widely adopted globally, yielding positive outcomes such as reduced consumption and increased government revenue. This research synthesizes global evidence through a scoping review and examines how an SSB excise tax could be structured to fit Indonesia’s unique socio-economic context. The findings suggest that a tiered tax based on sugar content would be most effective in curbing consumption while encouraging the beverage industry to innovate healthier alternatives. Revenue generated from the tax, estimated to reach IDR 9.68 trillion annually, could be directed toward public health initiatives, particularly for preventing and managing non-communicable diseases. The study also recommends complementary public health campaigns to raise awareness of the risks associated with sugar consumption. Effective collaboration between the Directorate General of Taxes and the Ministry of Health is crucial for successfully implementing and monitoring the policy. The introduction of SSB excise taxes in Indonesia represents a strategic opportunity to enhance public health, generate substantial government revenue, and support long-term sustainable development.
E-Bupot unification as a one-stop tax application: Just-in-time implementation in the public sector Alaika, Abdullah Aziz; Biswan, Ali Tafriji
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1703

Abstract

Digital transformation in tax administration is a strategic component of Indonesia’s ongoing bureaucratic reform, particularly in pursuit of improvements in the Ease of Doing Business (EoDB) index published by the World Bank. One of the key innovations introduced by the Directorate General of Taxes (DGT) is the e-Bupot Unification application—a one-stop platform that streamlines the preparation of tax withholding documents, tax calculation, and monthly income tax return (SPT Masa PPh) reporting. This study aims to analyze the implementation of Just-in-Time (JIT) principles within the e-Bupot Unification system and examine its impact on operational efficiency and the quality of public tax services at KPP Pratama Sanggau. Employing a qualitative case study approach, data were collected through interviews and direct field observations. The findings indicate that the e-Bupot Unification application aligns with five out of the six core principles of JIT: pull system, waste elimination, smooth workflow, total quality management, and top management commitment. The implementation significantly reduces the consultation time for taxpayers, eliminates redundant processes, and replaces the previously fragmented e-SPT systems. Moreover, the application functions as a form of cellular manufacturing within the public service context, thereby enhancing business process efficiency and improving taxpayer satisfaction. This study confirms that JIT is not solely applicable to manufacturing sectors but is also improvable in optimizing digital public service delivery in tax administration.
Co-Authors Amrie Firmansyah Biswan, Ali Tafriji