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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 292 Documents
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The Effect of Environmental, Social, Governance (ESG) Disclosureand Accounting Conservatism on Tax Avoidance Practices with Firm Value as a Moderating Variable Tri Utami, Dian; Rosidi; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.907

Abstract

Purpose: This research aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and accounting conservatism on corporate tax avoidance, considering the role of company value as a moderating variable in this relationship. Methodology/approach: This research uses an explanatory quantitative approach, using panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The level of ESG disclosure is measured using a content analysis index compiled from 33 Environmental, Social, and Governance indicators. Accounting conservatism is proxied by the Book-to-Market ratio, while company value is measured using the Price-to-Book Value (PBV) ratio. The analysis technique used is panel data regression with moderating variable testing. Findings: ESG disclosure has a negative, significant effect on corporate tax avoidance, whereas accounting conservatism does not. Firm value is found to strengthen the negative relationship between ESG disclosure and tax avoidance, indicating that firms with higher market values tend to show better tax compliance as sustainability transparency increases. However, company value does not moderate the relationship between accounting conservatism and tax avoidance, suggesting that accounting conservatism functions more as a technical reporting practice than as a strategy directly related to tax policy. Practical implications: This research provides practical implications for corporate management in efforts to enhance reputation and minimize tax risk through strengthening ESG disclosure and implementing accounting conservatism. Companies with high market value are expected to incorporate both aspects into their corporate governance strategy to improve tax compliance. Originality/value: This research contributes to the literature on market discipline and tax ethics by revealing the role of corporate values in enhancing the effectiveness of ESG disclosure in curbing tax avoidance, while also demonstrating the limitations of accounting conservatism in emerging markets.
The Unease Between Tax Administration Innovation And Compliance: A Qualitative Study Of Taxpayers At Bangkalan Tax Office In The 2025 Transition Period Fainsanu Faraka, Fainsanu; Merie satya angraini, merie; Kurniawan, Fitri Ahmad
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.928

Abstract

Purpose — This article aims to explore the implementation of knowledge management in a multinational telecommunications subsidiary to investigate the factors that influence performance and its impact. Design/methodology/approach — Adopting a qualitative research design, this study employs an instrumental case study approach. Data were generated through in-depth semi-structured interviews with individual taxpayers, corporate taxpayers, and tax officials, and triangulated with administrative records on tax filings and revenue before and after the Coretax rollout. The analysis is guided by an integrated behavioral framework drawing on the Technology Acceptance Model and the Theory of Planned Behavior. Findings — The results show a significant decline in tax compliance during the initial phase of Coretax implementation. While the system demonstrated high usability among corporate taxpayers and tax officials by improving reporting efficiency and integration, it simultaneously resulted in low ease of use and reduced behavioral control among individual taxpayers. Complex authentication procedures, an unintuitive interface, system instability, and limited transition assistance reduced user trust and delayed compliance behavior. These results suggest that the decline in compliance reflects behavioral and institutional inconsistencies, not technological failures. Practical implications — The study highlights the need for user-segmented and adaptive digital tax implementation strategies, emphasizing usability, behavioral readiness, digital literacy support, and institutional capacity building during transition periods Originality/value — This research contributes to digital tax administration literature by demonstrating that behavioral readiness and perceived control are more decisive for compliance outcomes than system sophistication, particularly in developing-country contexts. Paper type — Case study

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