Sustainability Accounting Journal

The Influence Of Capital Intensity And Inventory Intensity On Tax Aggressiveness With Independent Commissioners As A Moderating Variable (Empirical Study On Mining Companies Listed On The Idx For The Period 2020-2023)

Sabila Putri Indrawati Indarto — 2025-02-28

This study aims to determine the effect of capital intensity and inventory intensity on tax aggressiveness and the effect of independent commissioners in moderating the effect of independent variables on dependent variables in mining companies listed on the IDX for the 2020-2023 period. This study uses a quantitative research type using secondary data from company annual reports. The research sample used was mining companies listed on the IDX for the 2020-2023, totaling 40 companies. Determination of the number of samples using the purposive sampling method. The data analysis techniques used were multiple linear regression analysis and moderation regression analysis processed using the SPSS version 25 application. This study's results indicate that capital and inventory intensity have a positive and significant effect on tax aggressiveness. Meanwhile, independent commissioners cannot moderate the effect of capital intensity, and inventory intensity has a positive and significant effect on tax aggressiveness. Further researchers should add other variables that can affect a company's tax aggressiveness. In addition, banking companies should pay attention to their tax planning actions because they can affect shareholder assessments.

The Influence Of Sales Growth, Profitability, And Business Risk On Financing Decisions In Manufacturing Companies Listed On The Indonesia Stock Exchange (Idx) For The Period 2021-2023

Sintia Dwi Erika — 2025-02-28

This study aims to determine the effect of Sales Growth, Profitability and Business Risk on Funding Decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In this study, the population used is manufacturing companies listed on the IDX for the period 2021-2023. The number of manufacturing companies that were sampled in this study were 114 companies after going through the purposive sampling method. The data obtained were then analyzed using the SPSS version 26 application tool. The results of this study indicate that sales growth has a positive and significant effect on funding decisions, profitability has a negative and significant effect on funding decisions and business risk has no effect on funding decisions.

The Effect of Environmental Accounting Disclosure and Good Corporate Governance Mechanisms on Financial Performance

Tesalonika H. Bessy — 2025-02-27

This study's goal is to ascertain the effect of environmental accounting disclosure, institutional ownership, managerial ownership, and audit committee on financial performance. This research uses a quantitative method. This study used descriptive statistical analysis, a classical assumption test, a t-test, and an F test using SPSS 27 for hypothesis testing. Environmental accounting disclosure positively affects financial performance; institutional ownership, managerial ownership, and audit committees do not. However, they can affect financial performance simultaneously. This research implication will work as a foundation to making investment choices in companies that are the focus of this research. This study examines the effect of environmental accounting disclosure, suitable corporate governance mechanisms, and their impact on financial performance.

The Implementation of Corporate Social Responsibility in Supply Chain Management at Agri-Food Companies (Case Study of PT Ciomas Adisatwa RPA Maros)

Risfa A. Lapise — 2025-02-28

This study aims to determine the extent of the implementation of corporate social responsibility in supply chain management implemented in the company PT Ciomas Adisatwa RPA Maros. This study is a descriptive qualitative study. The data collection methods used in this study are interviews, observations and documentation. The data analysis technique used is the Creswell model qualitative analysis technique. The results of this study indicate that PT Ciomas Adisatwa RPA Maros has implemented corporate social responsibility in several elements of supply chain management such as production activities, research and development activities, and relations with employees and the community. However, the implementation of CSR in PT Ciomas Adisatwa has not been maximized and must be developed further in the future. This study suggests that the company develops a CSR reporting system in SCM. PT Ciomas Adisatwa needs to identify relevant performance such as the use of sustainable raw materials and waste reduction, and build a reporting infrastructure that allows data collection from various points in the supply chain. In addition, this study suggests that further authors can further expand the analysis of the relationship between the implementation of CSR in SCM, especially in different industries.

Transformation of Indonesia's Tax System through Coretax: A Qualitative Study in the Digital Era

Detti Meilandri — 2025-02-28

The transformation of the tax system in Indonesia has become an urgent necessity in facing the challenges of efficiency and taxpayer compliance. This study analyzes the implementation of coretax as a strategy for simplifying tax administration in the digital era. Coretax focuses on major taxes such as Income Tax (PPh) and Value Added Tax (PPN), with the aim of increasing transparency and accuracy in tax collection. This research uses a qualitative approach through a literature review of digital taxation policies in Indonesia. The research results indicate that the implementation of coretax has the potential to increase taxpayer compliance through a more integrated administrative system. However, the main challenges in implementing coretax include the readiness of digital infrastructure, the level of tax literacy among the public, and the integration of regulations between institutions. Therefore, comprehensive policies are needed to ensure the effectiveness of this tax system transformation. This study provides recommendations for the government to enhance technological readiness and taxpayer outreach to support the implementation of a more efficient and equitable coretax system.

Qualitative Comparative Analysis of the SDGs Program to Alleviate Climate Change: Case Study on PT. Pupuk Indonesia

Riana Amanda — 2025-02-28

Climate change drives the importance of implementing the SDGs in Indonesia. This research analyzes the implementation of the SDGs in six subsidiaries of PT Pupuk Indonesia and its implications for sustainability strategies. A qualitative approach using Qualitative Comparative Analysis (QCA) was employed to analyze secondary data from sustainability reports and annual reports. The results show that all subsidiaries have adopted environmental initiatives such as carbon emission reduction and energy efficiency, but variations are observed in governance aspects. Pupuk Kaltim stands out with a holistic ESG commitment, including reforestation, water management, community empowerment, and international-standard governance. The implementation of ESG enhances competitiveness, corporate image, and contribution to the SDGs. Subsidiaries of PT Pupuk Indonesia can serve as role models for other companies. The research recommends enhancing governance capacity, synergy among subsidiaries, and resource allocation for sustainable innovation. These findings underscore the critical role of the SDGs in climate change mitigation and achieving sustainable development in Indonesia's strategic sectors.