JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

ESG Disclosure, Intellectual Capital, and Firm Value: Moderating Role of Board Independence

Mujiono — 2026-09-05

This study aims to examine the effect of ESG Disclosure and Intellectual Capital on firm value, as well as the moderating role of Board Independence on both relationships. The study is grounded in Stakeholder Theory and Agency Theory, with a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017–2024. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results indicate that ESG Disclosure does not significantly affect firm value, suggesting that the Indonesian capital market has yet to fully incorporate sustainability information into equity valuation. In contrast, Intellectual Capital measured through the Value Added Intellectual Coefficient (VAIC) is confirmed as the dominant and significant predictor of firm value. Board Independence fails to strengthen the effect of either ESG Disclosure or Intellectual Capital on firm value, indicating that the numerical proportion of independent commissioners does not adequately reflect substantive board oversight. The overall model explains 57.2% of the variance in firm value. These findings underscore the importance of intellectual capital investment as a value creation strategy, while highlighting the need for improved ESG reporting quality and board competency in emerging markets.

Pengaruh Kesadaran Wajib Pajak Terhadap Keakuratan Data Objek PBB

Eneng Irmayanti — 2026-09-05

This study examines the influence of taxpayer awareness on the accuracy of Land and Building Tax (PBB) object data in RW 14, Wangisagara Village, Majalaya District, Bandung Regency. The study was conducted in response to the persistent discrepancies between the administrative records of tax objects and the actual conditions observed in the field, including changes in land area, building size, land utilization, and ownership status that have not been properly updated. These inconsistencies are presumed to result from the limited awareness of taxpayers regarding their tax responsibilities, particularly in reporting changes to tax object information. A quantitative research design with an associative approach was employed. The sample consisted of 83 respondents selected using the Slovin formula, while data were collected through questionnaire distribution. The data were analyzed using simple linear regression with the assistance of SPSS software. The findings reveal that taxpayer awareness has a positive and statistically significant effect on the accuracy of Land and Building Tax (PBB) object data.

Literasi dan Kesadaran Pajak Influencer

Shely Safitri — 2026-09-05

Perkembangan teknologi digital dan media sosial telah mendorong munculnya profesi influencer sebagai pemain dalam ekonomi digital di Indonesia. Aktivitas ekonomi yang dilakukan oleh influencer melalui kolaborasi promosi, dukungan, dan berbagai bentuk pemasaran digital menunjukkan potensi yang signifikan untuk penerimaan pajak. Namun, tingkat kesadaran pajak di kalangan kelompok ini masih perlu ditingkatkan. Studi ini bertujuan untuk menganalisis pengaruh literasi pajak terhadap kesadaran pajak di kalangan mikro-influencer di Indonesia. Studi ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data diperoleh dengan mendistribusikan kuesioner kepada mikro-influencer yang berdomisili di Indonesia dan dianalisis menggunakan perangkat lunak IBM SPSS versi 23. Hasil penelitian menunjukkan bahwa literasi pajak memengaruhi kesadaran pajak di kalangan mikro-influencer. Temuan ini menunjukkan bahwa pemahaman yang lebih baik tentang perpajakan mengarah pada tingkat kesadaran yang lebih tinggi dalam memenuhi kewajiban pajak mereka. Oleh karena itu, peningkatan literasi pajak merupakan faktor penting dalam mendukung peningkatan kesadaran pajak di sektor ekonomi digital.

Pengaruh Pemahaman SAK EMKM, Lama Usaha, Pemanfaatan Teknologi Informasi dan Skala Usaha terhadap Kualitas Laporan Keuangan UMKM di Kota Medan

Dermilan Siregar — 2026-09-05

Abstract

This research aims to analyze the influence of SAK EMKM understanding, business experience, the utilization of information technology, and business scale on the quality of MSME financial statements in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME actors selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM has no significant effect on the quality of financial statements, with a significance value of 0.686. Conversely, business experience, the utilization of information technology, and business scale have a positive and significant influence on the quality of financial statements. Simultaneously, these four variables have a significant effect with a coefficient of determination (R Square) of 80,3%, while the remaining 19,7% is influenced by other factors outside this research model. These results imply that operational experience, the adoption of information technology, and the increase in business scale capacity are key factors in enhancing the transparency and accountability of MSME financial reporting in Medan City.

Keywords: Business experience; Business scale; Information technology; Quality of financial statements; SAK EMKM

Analisis Peran Literasi Keuangan, Pemasaran Digital dan Pembayaran Digital dalam Meningkatkan Pendapatan UMKM di Tanjung Morawa

Ummi Azhany Husna Nasution — 2026-09-05

Abstract

This study aims to analyze the role of financial literacy, digital marketing, and digital payment in increasing the income of MSMEs in Tanjung Morawa District. This research uses a qualitative approach to explore the experiences, perceptions, and practices of MSME actors in managing their businesses amid the development of digital technology. Primary data were obtained through interviews with 20 MSME actors and analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results show that financial literacy plays an important role in helping MSME actors manage business finances through financial recording, capital management, and separation of personal and business finances. Digital marketing through social media and digital platforms helps expand market reach, attract new customers, and increase orders while reducing promotional costs. Meanwhile, digital payment through bank transfers, e-wallets, and QRIS provides convenience and efficiency in transactions, facilitates transaction recording, and supports increased sales. The findings indicate that financial literacy, digital marketing, and digital payment have complementary roles in supporting MSME income growth. The combination of proper financial management and digital technology utilization can help MSMEs improve business efficiency, expand markets, and strengthen business sustainability in Tanjung Morawa.