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p-Index From 2020 - 2025
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All Journal Journal of Governance Risk Management Compliance and Sustainability Accounting Analysis Journal
Hazmi, Raldin Alif Al
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi Hazmi, Raldin Alif Al; Aribowo, Irwan
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23848

Abstract

Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as the object of study. Method: A quantitative research approach was applied using primary data collected through questionnaire surveys distributed to MSME actors. A total of 147 valid responses were analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. Findings: The analysis revealed that mental accounting, tax sanctions, and tax socialization significantly influence tax compliance. Conversely, tax awareness does not show a significant effect on tax compliance among MSME taxpayers in Bekasi Regency. Novelty: The research underscores the importance of psychological dimensions and tax-related education, alongside regulatory frameworks, in influencing tax compliance behavior. The exploration of mental accounting as a variable remains limited within the Indonesian context, particularly concerning MSMEs. Therefore, this study aims to enrich the existing body of tax literature by addressing this gap, specifically in relation to MSME compliance in Indonesia. The outcomes of this study provide both theoretical contributions and practical recommendations for policymakers especially the Directorate General of Taxes in formulating more targeted and effective strategies to improve tax compliance among MSMEs nationwide.
Moderating Role of Profitability in The Association Between Green Accounting and Firm Value Hazmi, Raldin Alif Al; Ramadhan, Ammar; Firmansyah, Amrie
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 1 (2024): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i1.2166

Abstract

Environmental pollution often occurs in various parts of the world, including Indonesia. Indonesia, with abundant natural resources, raises new environmental issues. Companies in the mining and coal sector cause significant environmental damage in Indonesia. Not infrequently, these companies are less aware of the importance of preserving the environment. Most companies only think about profit without paying attention to environmental sustainability. This study aims to analyze and determine the effect of green accounting implementation on firm value and profitability on moderating the interaction between green accounting and firm value. This study uses data from 14 companies engaged in mining and coal for 2020-2022 on the Indonesia Stock Exchange (IDX) website and the Proper Value Index issued by the Decree of the Ministry of Environment with a sample of 42 sample data. The test was conducted using panel data multiple linear regression analysis. This study concludes that green accounting affect firm value. Profitability has not been able to model the interaction between green accounting and firm value. This study is expected to add to the literature on financial accounting, sustainability accounting, and green accounting, especially regarding firm value and investor reaction. This research is also expected to provide attention to companies in Indonesia to improve their green sustainability. There is a need to increase the role of the government in overseeing the implementation of green accounting in companies to ensure the sustainability of the Indonesian environment.
Co-Authors Amrie Firmansyah Irwan Aribowo, Irwan Ramadhan, Ammar