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All Journal Agregat: Jurnal Ekonomi dan Bisnis AFEBI Management and Business Review Educoretax
Rexipal, Dewangga
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Mapping the implementation of carbon tax in Indonesia: Literature review and optimisation strategies Rexipal, Dewangga; Santoso, Agnes Novita Mega Putri; Ramadhan, Ammar; Maulana, Ridho
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1153

Abstract

This research aims to map out how to achieve optimisation of carbon tax implementation in Indonesia based on the framework of carbon tax implementation in developing countries. The research is conducted through a literature study, by reviewing theories and findings from other researchers related to carbon tax implementation, application, positive impacts, and negative impacts. The study highlights the importance of establishing an effective carbon tax policy to reduce emissions and combat climate change, while also considering the challenges of limited data and capacity, social impacts, and coordination between ministries. This study also discusses the current condition of carbon tax implementation in Indonesia and discusses policy recommendations for optimal implementation. The results show that the current condition implementation carbon tax in Indonesia still has many things that need to be considered so that it can be optimised. This research is expected to contribute to the literature on carbon tax implementation in Indonesia and provide considerations for the Ministry of Finance in formulating carbon tax implementation policies.
Does Managerial Ownership Moderate the Value Relevance of Earnings and Equity of Sustainability Reporting? Ihsan, Muhammad; Rexipal, Dewangga; Firmansyah, Amrie
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study examines the value relevance of earnings and equity of sustainability reporting through direct effect and managerial ownership as an intervening variable. This research employed quantitative data using secondary data from firms listed in IDX80, an Indonesia Stock Market index, in 2022. Also, this study used the financial elements data derived from www.idx.co.id and www.stockbit.com as complimentary. At the same time, ESG Score data were taken from www.csrhub.com. Data testing was then performed utilizing multiple linear regression analysis for cross-section data. This study concludes that sustainability reporting is positively associated with the value relevance of earnings and equity while the increases in management ownership moderate negatively to the value relevance. This study contributes to the literature on value relevance and sustainability reporting by updating the study of the value relevance of sustainability reporting both from direct influence and through managerial ownership as an intervening variable. This study is expected to suggest that the Financial Services Authority (OJK) improve financial policies in the capital market by adapting the measurement indicators in the ESG score version of CSRHUB in the POJK.
Unraveling The Moderating Role of Environmental, Social, and Governance in The Value Relevance of Earnings and Equity of Tax Avoidance Rexipal, Dewangga; Firmansyah, Amrie
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/16637

Abstract

This study examines the value relevance of earnings and equity associated with tax avoidance and investigates the moderating role of environmental, social, and governance (ESG) performance. Using a purposive sampling method, this study analyzes 74 observations of companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period 2022-2023. The analysis employs a price model based on Ohlson (1995) and multiple linear regression for panel data with robust standard errors. The results indicate that tax avoidance is positively associated with the value relevance of earnings but is not significantly related to equity. Furthermore, ESG performance weakens the positive relationship between tax avoidance and earnings value relevance, while it mitigates the negative relationship between tax avoidance and equity value relevance. These findings suggest that although tax avoidance enhances earnings-based valuation, strong ESG performance shifts investor focus toward long-term sustainability rather than short-term tax benefits. This study contributes to the literature on value relevance and tax avoidance by providing evidence on the moderating role of ESG in an emerging market context. 
Co-Authors Amrie Firmansyah Muhammad Ihsan Ramadhan, Ammar Ridho Maulana Santoso, Agnes Novita Mega Putri