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INDONESIA
Jurnal Akuntansi dan Perpajakan
Published by Universitas Merdeka Malang
ISSN : 23386010     EISSN : 27213692     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September.
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Articles 102 Documents
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The Impact of ESG Disclosure, Intangible Assets, and IOS on Company Performance Sinta Hen Maulita; Luciana Spica Almilia
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16738

Abstract

This study was conducted to understand the effect of environmental disclosure, social disclosure, governance disclosure, intangible assets, and investment opportunity set on the performance of companies listed on the BGK Foundation and the Indonesia Stock Exchange (IDX) during the period 2019-2023. A total of 413 data points were used as samples. Environmental Disclosure, Social Disclosure, and Governance Disclosure data were obtained from the BGK Foundation website by considering 11 indicators in each aspect. Intangible assets were measured using the intangible asset value (INTAV) formula, and Investment Opportunity Set was measured using the Market to Book Value of Equity (MBVEBVE) ratio, while company performance was measured using the Return on Assets (ROA) ratio. This study is a quantitative study using secondary data in the form of ESG disclosure data available on the BGK Foundation website and company annual reports. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that environmental disclosure and investment opportunity set affect company performance. On the other hand, social disclosure, governance disclosure, and intangible assets do not affect company performance.
Corporate Sustainability Behavior and Tax Avoidance: Investigating ESG Disclosure, ESG Controversies, and Profitability Interaction Dewi Khofsoh; Badingatus Solikhah
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16953

Abstract

This study aims to examine the effects of ESG disclosure, ESG controversies, and capital intensity on tax avoidance, with profitability as a moderating variable. Tax avoidance remains a critical issue affecting tax performance in Indonesia, while the increasing adoption of Environmental, Social, and Governance (ESG) practices raises questions regarding corporate tax behavior. Therefore, this study is important for examining the effects of these factors. The study utilizes secondary data from 362 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange during the 2015–2024 period, sourced from Refinitiv Eikon. The analysis was conducted using Moderated Regression Analysis (MRA) with a Fixed Effects Model (FEM) approach in EViews 12. The results indicate that ESG disclosure and capital intensity have a negative effect on tax avoidance, while ESG controversies has no significant effect. Furthermore, profitability weakens the negative effects of ESG disclosure and capital intensity on tax avoidance and moderates the effect of ESG controversies on tax avoidance. These findings indicate that companies with high profitability tend to engage in tax avoidance even with good ESG disclosure, yet reduce tax avoidance when ESG controversies arise. Therefore, adaptive oversight and strengthened corporate governance are necessary.

Page 11 of 11 | Total Record : 102

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