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Accounting Global Journal
Published by Universitas Muria Kudus
ISSN : 26227177     EISSN : 26231778     DOI : https://doi.org/10.24176/agj
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Global Journal (AGJ) with E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus. The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers in the field of Accounting who are interested to quantiative research in Accounting area.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 162 Documents
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Pengaruh Penerapan Sistem Coretax Dan Kualitas Layanan Coretax Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Wilayah Kota Palembang Prastiwi, Ade Maura; Hertati, Lesi; Syafitri, Lili
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Coretax system implementation and service quality on the compliance of individual taxpayers registered at KPP Pratama offices in Palembang. A quantitative approach was employed by collecting data through online questionnaires distributed to 100 individual taxpayers who have used the Coretax system during the 2025 period. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The results indicate that Coretax implementation and service quality have a positive and significant effect on taxpayer compliance, with an R-square value of 0.757, indicating that the independent variables explain 75.7% of the variance in taxpayer compliance. These findings highlight the importance of integrating digital tax systems with user-oriented service quality to enhance compliance and provide implications for strengthening digital tax policy aimed at improving taxpayer compliance.  
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA SEBAGAI VARIABEL MODERASI Josephine, Kezia; Oktavia, Christine; Lestari, Amanda
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of environmental performance on firm value and examine the role of corporate governance as a moderating variable. Corporate governance in this study is proxied by managerial ownership and the audit committee. The research method used is quantitative with panel data regression analysis. The study sample consisted of 19 companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2021–2024 period, with a total of 76 observations selected using a purposive sampling technique. The results show that environmental performance has a significant effect on firm value. Furthermore, managerial ownership has been shown to moderate the relationship between environmental performance and firm value, while the audit committee has no effect. The limitations of this study lie in the limited sample size of LQ45 companies and the relatively short research period. Therefore, further research is recommended to expand the sample and include other variables such as sustainability performance, corporate risk, intellectual capital, and macroeconomic conditions to provide a more comprehensive understanding of the factors influencing firm value. Keywords: Firm Value, Environmental Performance, Corporate Governance, Managerial Ownership, Audit Committee.

Page 17 of 17 | Total Record : 162

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