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All Journal International Journal of Sustainable Business, Management and Accounting
Yenni Ramadhani Harahap
Amir Hamzah University
Economics, Econometrics & Finance Social Sciences

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CSR Board Committee Characteristics and Corporate Tax Disclosure Porkas Sojuangon Lubis; Enika Diana Batubara; Jihan Hidayah Putri; Yenni Ramadhani Harahap; M. Azmi Ibadurrahman Lubis
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.117

Abstract

Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency. Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability. Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese. Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices. Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.
Analysis of the Music Royalti, Management System, and Royalty Distribution Mechanisms for Songwriter Compensation in Indonesia Enika Diana Batubara; Porkas Sojuangon Lubis; Yenni Ramadhani Harahap; Daniel Yusuf; T. Elfira Rahmayati; Azulaidin
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 2 (2026): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v2i2.200

Abstract

Background of study: The rapid growth of Indonesia's music industry, driven by digital technology and streaming platforms, has increased the importance of an effective music royalty management system to ensure fair compensation for songwriters. However, various issues remain, including disparities in royalty distribution, lack of transparency in royalty management, and inadequate protection of songwriters' economic rights. These challenges may hinder the sustainability of the music industry and reduce the welfare of songwriters. Aims and scope of paper: This study aims to analyze the influence of the music royalty management system and royalty distribution mechanisms on songwriter compensation in Indonesia. The study focuses on evaluating the effectiveness of royalty management practices and their contribution to protecting the economic rights of songwriters. Methods: This study employed a quantitative research method with a descriptive approach. Data were collected through questionnaires distributed to songwriters, independent musicians, music industry practitioners, and stakeholders who understand the music royalty system in Indonesia. Purposive sampling was used to select 30 respondents. The data were analyzed using multiple linear regression analysis. Result: The findings indicate that the royalty distribution mechanism has a significant positive effect on songwriter compensation, with a significance value of 0.000 (<0.05) and a t-value of 12.411 (>2.048). Simultaneously, the royalty management system and royalty distribution mechanism significantly influence songwriter compensation, as indicated by an F-value of 106.356 (>3.35). Furthermore, the coefficient of determination (R²) value of 0.887 indicates that 88.7% of songwriter compensation is explained by these two variables. Conclusion: The study concludes that transparent and effective royalty management and distribution mechanisms play a crucial role in improving songwriter compensation in Indonesia. Strengthening accountability, transparency, and digital royalty management systems is essential to ensure fair economic protection and support the sustainable development of the Indonesian music industry.
Co-Authors Azulaidin Daniel Yusuf Enika Diana Batubara M. Azmi Ibadurrahman Lubis Porkas Sojuangon Lubis Porkas Sojuangon Lubis Putri, Jihan Hidayah T. Elfira Rahmayati