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INDONESIA
(JRAMB) Jurnal Riset Akuntansi Mercu Buana
Published by Universitas Mercu Buana Yogyakarta
ISSN : 24601233     EISSN : 25484338     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
(JRAMB) Jurnal Riset Akuntansi Mercu Buana is a blind-reviewed journal published periodically twice a year (Mei and November). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "vol 12 no 1: mei 2026" : 4 Documents clear
PENGARUH PENERAPAN ASAS KEADILAN DALAM PEMUNGUTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA: STUDI LITERATUR Milasiti Nursadiyah; Ida Farida Adi Prawira; Rika Nurrizkiana
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/51dmmy24

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam peran asas keadilan dalam sistem perpajakan Indonesia sebagai fondasi utama pembentukan kepatuhan wajib pajak. Studi ini menggunakan metode literature review dengan pendekatan deskriptif kualitatif, memanfaatkan sumber data sekunder dari publikasi ilmiah, artikel jurnal, dokumen resmi, dan buku kebijakan periode 2015-2025. Sintesis literatur menunjukkan bahwa penerapan asas keadilan dalam dimensi distributif, prosedural, dan interaksional secara konsisten membangun kepercayaan, legitimasi, dan motivasi sukarela wajib pajak di berbagai kelompok masyarakat. Temuan utama mengindikasikan, persepsi terhadap sistem pajak yang adil dan pelayanan fiskal yang profesional berperan signifikan dalam meningkatkan tingkat kepatuhan wajib pajak. Faktor kontekstual seperti literasi fiskal, moralitas pajak, kepercayaan terhadap institusi, serta digitalisasi pelayanan publik turut memperkuat atau memperlemah pengaruh asas keadilan terhadap kepatuhan pajak. Penelitian ini memberikan rekomendasi agar reformasi kebijakan perpajakan diarahkan pada penguatan asas keadilan, peningkatan edukasi fiskal, dan optimalisasi digitalisasi layanan pajak untuk memperkuat kepercayaan publik serta mewujudkan kepatuhan pajak yang berkelanjutan di Indonesia. Implikasi penelitian ini adalah pentingnya integrasi aspek keadilan dan faktor kontekstual dalam merancang sistem perpajakan nasional, yang dapat menjadi rujukan bagi pengembangan teori dan penelitian lanjutan dalam bidang fiskal.
CAN TAX POLICY HEAL DISASTER-HIT ECONOMIES? A COMPARATIVE PERSPECTIVE FROM INDONESIA AND THE PHILIPPINES Kaca Dian Meila; Putri Gantine Lestari; Zihadi Dikri Muhlisin
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/864brb15

Abstract

This study aims to compare the implementation and effectiveness of post-disaster tax incentives in Indonesia and the Philippines, both developing countries with high levels of disaster vulnerability. Effectiveness in this study is assessed based on the ability of tax policies to reduce short-term economic pressure, maintain business continuity, and support post-disaster economic recovery. This study employs a contextual comparative qualitative approach using the PRISMA model and content analysis of academic literature, tax regulations, institutional reports, and official government documents published between 2004 and 2025. The findings show that both countries implement a combination of fiscal, administrative, and trade incentives for disaster-affected areas. Indonesia adopts a more centralized approach through national regulations, while the Philippines applies a more decentralized approach involving local governments. Indonesia's centralized system provides greater regulatory certainty but faces coordination and administrative challenges. In contrast, the Philippines demonstrates greater responsiveness to local conditions, although implementation varies across regions due to unequal local government capacities. This study concludes that tax incentives play a supporting role in economic recovery; however, their effectiveness is highly influenced by institutional capacity and coordination within post-disaster fiscal policies.
THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL DISCLOSURE ON ENVIRONMENTAL PERFORMANCE AND FIRM VALUE IN INDONESIA servatia mayang setyowati; Franciscus Ardhito Bagaskara
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/b9wrp655

Abstract

This study examines the effect of green intellectual capital disclosure on firm value, both directly and indirectly through environmental performance as a mediating variable. The research is motivated by growing concerns about sustainability and the persistence of information asymmetry in capital markets, which encourages investors to demand more transparent and credible corporate information. In addition, companies are increasingly pressured to obtain legitimacy through sustainability practices that align with stakeholder expectations. This research employs a quantitative research design, using purposively selected firms listed on the Indonesian capital market. The relationships among variables are analyzed using Ordinary Least Squares regression. The findings indicate that green intellectual capital disclosure functions as a strategic signal that reduces investor uncertainty and enhances market confidence, thereby increasing firm value. Broader sustainability disclosure practices encourage companies to improve their environmental achievements, indicating the realization of corporate sustainability commitments while simultaneously enhancing external legitimacy. Environmental performance further functions as an intermediary pathway through which green intellectual capital disclosure influences market valuation. These findings imply that firm value is shaped not only by the communication of sustainability information but also by the company’s tangible environmental practices and achievements. Therefore, integrating transparency and sustainability practices is important for enhancing corporate credibility and investor trust.
DETERMINANTS OF SUSTAINABILITY REPORTING QUALITY: EMPIRICAL EVIDENCE ON GREEN ACCOUNTING, DIGITAL INNOVATION, AND CYBER GOVERNANCE Lisna Lisnawati; Erfan Erfiansyah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/8fye7g60

Abstract

Sustainability reporting is at a mature stage for implementation, both in practice and as a standard in Indonesia. However, there are gaps in the quality of sustainability reports across many sectors, including the industrial sector. The purpose of this study is to examine factors that may influence the quality of sustainability report presentation. The method used is quantitative with secondary data testing using PLS-SEM. Data were collected using content analysis of SR/FR/AR in the industrial sector in 2024. Using a purposive sampling technique, a sample of 100 companies in the industrial sector was determined. The results show that green accounting and digital innovation have an impact on the quality of sustainability reports, while cyber governance does not. Cyber governance has no effect because its primary focus is on risk management and information system security, rather than on the completeness of sustainability disclosures. This study provides practical implications for companies to improve the quality of sustainability reports through the implementation of green accounting and digital innovation. This study also adds to the empirical research related to the quality of sustainability reports.

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