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All Journal Influence: International Journal of Science Review IIJSE
Asep Basuki
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Public Health Social Sciences

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Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs Melia Nur Maulida; Nurul Alifah; Moh Yudi Mahadianto; Asep Basuki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7858

Abstract

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.
The Impact of Carbon Emission Disclosure and Tax Incentives on Firm Value: Evidence from Energy Sector Companies Listed on the Indonesia Stock Exchange (2022-2024) Ilham Tri Jaya Kusuma; Moh Yudi Mahadianto; Asep Basuki
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 1 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i1.330

Abstract

This study examines the effect of carbon emission disclosure and tax incentives on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Amid increasing global pressure for sustainable business practices and climate change mitigation, companies are encouraged to enhance environmental transparency and optimize fiscal policies to improve their market performance. This research adopts a quantitative approach with an explanatory design. The sample consists of 39 energy sector companies, resulting in 117 observations selected through purposive sampling. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Carbon emission disclosure was measured using the Carbon Emission Disclosure Checklist, tax incentives were proxied by tax benefits relative to total assets, and firm value was measured using Tobin’s Q. The data were analyzed using multiple linear regression. The results indicate that carbon emission disclosure has a positive and significant effect on firm value, tax incentives also have a positive and significant effect on firm value, and both variables simultaneously influence firm value. These findings suggest that environmental transparency and effective utilization of tax incentives are positively perceived by investors as signals of corporate commitment to sustainability and financial efficiency. This study contributes to the literature on sustainability accounting, taxation, and corporate finance, and provides practical insights for companies, investors, and policymakers in promoting sustainable business practices to enhance firm value.
Co-Authors Ilham Tri Jaya Kusuma Melia Nur Maulida Moh Yudi Mahadianto Nurul Alifah