International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
Articles
46 Documents
<![CDATA[Impact of Tax Avoidance on Firm Value and Cost of Debt: Evidence from Indonesia ]]>
<![CDATA[Toly, Agus Arianto]]>;
<![CDATA[Natadjaja, Linsey]]>;
<![CDATA[Gandapurnama, Gizannda]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.129-146
<![CDATA[This research aims to evaluate the impact of tax avoidance on both firm value and cost of debt for firms and diverse businesses. In performing its functions and duties, this paper will apply hypothesis testing methods, starting from a total of two hypotheses. The sample used involves 803 non-financial firms listed on the IDX during the period from 2021 to 2024, which amounts to a total of 3,212 observations. The findings vary across the sectors, which is partially inconsistent with the initial hypotheses that tax avoidance affects firm value and the cost of debt negatively. Regarding its effect on firm value, tax avoidance has a positive impact in the healthcare sector, but a negative impact on the consumer staples and utilities sectors. Meanwhile, for the cost of debt, tax avoidance shows a positive effect in the industrial and material sector, but a negative impact on the real estate and utilities sector. This research contributes to practice by helping companies design their tax avoidance strategies and by providing investors with insights into their investment decisions.]]>
<![CDATA[The Effect of Environmental, Social, and Governance Performance on Firm Value with Proper Rating as A Moderating Variable ]]>
<![CDATA[Christiawan, Yulius Jogi]]>;
<![CDATA[Junio, Ghea Ariaristy]]>;
<![CDATA[Manurung, Regita]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.171-186
<![CDATA[Using the PROPER rating as a moderating variable, this research examines the effects of environmental, social, and governance (ESG) performance on firm value using panel data from non-financial corporations listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The model was chosen using the The Chow, Breusch-Pagan, and Hausman tests, and the findings demonstrated that the pooled ordinary least squares (OLS) model is the most accurate specification. According to the results, neither ESG performance nor PROPER ratings have a big impact on a firm value. Nevertheless, the link between ESG and PROPER is significantly and adversely impacted, demonstrating that the impact of ESG on business value diminishes with increasing levels of verified environmental performance. The model's explanatory capacity is enhanced by including the interaction variable. According to these findings, the alignment of ESG disclosures with actual environmental performance has a greater impact on firm value in Indonesia than either PROPER or ESG alone. In order to ensure that ESG reporting and accredited environmental practices are consistent, businesses are urged to improve the integration of ESG reporting with the PROPER assessment system, while authorities are urged to do the same.]]>
<![CDATA[Tax Avoidance, Hidden Behind Corporate Social Responsibility: Moderating Role of Economic Freedom ]]>
<![CDATA[Widuri, Retnaningtyas]]>;
<![CDATA[Tjoadinata, Vanness Hansen]]>;
<![CDATA[Koesoema, Marchello]]>;
<![CDATA[Dogi, Dean Charlos Padji]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.147-158
<![CDATA[The purpose of this study is to examine whether Economic Freedom (EF) moderates the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA). Using a panel of 285 listed firms from Indonesia, Australia, Singapore, the United States, and China over the period 2019–2023, we estimate multivariate regression models in which TA is proxied by the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR), CSR is proxied by the ESG Score, and EF is measured by the Heritage Economic Freedom Index. The empirical results show that higher CSR is associated with lower TA when TA is measured by ETR, while the interaction between CSR and EF is statistically insignificant across both TA measures. These findings suggest that CSR is generally consistent with lower tax avoidance, but that the moderating role of EF is weaker than expected in the post‑COVID‑19 period. The study contributes to the CSR–tax literature by incorporating a multi‑country post‑pandemic setting and by clarifying that EF does not systematically strengthen the CSR–TA relationship, thereby nuancing prior evidence on institutional moderators. Our results also offer policy and managerial implications for aligning CSR practices with transparent and responsible tax behaviour in different institutional environments.]]>
<![CDATA[Inside Indonesian Banking: A Multi-Dimensional View of Corporate Governance Performance ]]>
<![CDATA[Sany, Sany]]>;
<![CDATA[Hartono, Jordan]]>;
<![CDATA[Susanto, Michelle]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.2.91-108
<![CDATA[The study explores the governance pillar of Environmental, Social, and Governance (ESG) performance of Indonesian banking. Using a mixed method that combines quantitative descriptive analysis with textual triangulation, it provides a more nuanced view of governance practices. Data were drawn from the Refinitiv database as well as the banks sustainability reports and/or annual reports. Six major banks were selected based on availability of consecutive Refinitiv ESG scores from 2018 to 2022, enabling trends analysis. Findings show that the average Governance Pillar Scores was relatively high (74.62), with BBCA.JK scoring the highest and BBTN.JK the lowest over the study period. Among Governance dimensions, the Management Score averaged the highest (83.78), followed by CSR Strategy (63.06) and Shareholder score (54.43). This research contributes to corporate governance literature on Indonesian bank by adopting a mixed-method and applying Refinitiv Governance indicators across Management, Shareholder, and CSR Strategy dimensions. This study also highlights managerial implications, suggesting that banks can strengthen sustainability reporting by enhancing textual disclosure and aligning with Refinitiv ESG frameworks.]]>
<![CDATA[Factors Influencing Individual Tax Compliance in Surabaya ]]>
<![CDATA[Kusumawardhani, Adhityawati]]>;
<![CDATA[Limanto, William]]>;
<![CDATA[Sugiarto, Fernando Billy]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.159-170
<![CDATA[Under Indonesia’s self-assessment tax system, individual taxpayers are entrusted with primary responsibility for determining and fulfilling their tax obligations, making voluntary compliance a critical issue in tax administration. This study investigates the extent to which tax knowledge and tax awareness shape individual taxpayer compliance in Surabaya. Drawing on survey data collected from 202 registered individual taxpayers (NPWP holders), the analysis employs multiple linear regression to examine the proposed relationships. The findings demonstrate that tax knowledge plays a significant role in enhancing compliance by improving taxpayers’ capacity to understand tax regulations and procedural requirements. In addition, tax awareness is found to exert a positive influence on compliance, indicating that internalized responsibility and personal commitment to tax obligations are central to compliant behavior. Taken together, these results suggest that individual tax compliance in Surabaya is driven more strongly by internal motivation than by reliance on enforcement mechanisms. By emphasizing the psychological and behavioral foundations of compliance, this study contributes to the growing literature on voluntary tax compliance and offers practical implications for tax authorities, particularly the importance of education and awareness-oriented strategies in fostering sustainable taxpayer compliance.]]>
<![CDATA[Domestic and Foreign Institutional Ownership and Sustainable Tax Strategies ]]>
<![CDATA[Evelyn, Vincentia]]>;
<![CDATA[Bella, Clarita Anna]]>;
<![CDATA[Tjondro, Elisa]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.187-198
<![CDATA[This study aims to explore how institutional domestic and foreign ownership influence sustainable tax strategies (STS) in firms. This research implements Weighted Least Square (WLS) regression as an analytical tool with a final sample of 767 observation for period of 2015 - 2020. There are 158 manufacturing firms listed in Indonesia Stock Exchange (IDX) used as objects in study. Findings in the study show that domestic and foreign ownership structure have impact on STS. This indicated that increases in domestic and foreign ownership within the firms, would lead to a further decrease in the volatility of long-term tax payments. Based on the results of the empirical tests, domestic and foreign ownership were found to influence the enhancement of STS. However, our findings indicated that domestic ownership exhibited a stronger relationship with STS than foreign ownership. This study provided recent evidence that both domestic and foreign ownership within a firm affected the implementation of STS. These findings were expected to imply that firms with higher levels of foreign ownership should be aware of and exercise caution regarding differences in preferences between foreign and domestic owners. Foreign-owned companies are obligated to follow not only domestic tax laws but also foreign tax laws.]]>
