International Journal of Organizational Behavior and Policy

Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang)

2025-02-04T19:59:01+07:00

Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang.

Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80

2025-02-04T19:58:40+07:00

This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.

The Influence of Financial Performance on CSR in English League Football Clubs

2025-02-04T19:58:21+07:00

This research seeks to find out if there is a relationship between corporate social responsibility (CSR) and financial performance as measured by return on assets, debt equity ratio, and the current ratio. The primary focus of this work is on the 25 English Premier League clubs that were registered with the Charity Commission UK from 2018 to 2021. Corporate Social Responsibility (CSR) is the independent (explanatory) variable, while Return on Assets (ROA), Debt Equity Ratio (DER), and Current Ratio (CR) are the dependent variables. Regression multivariate modeling is the technique of choice. DER and ROA are found to positively influence CSR, while CR is found to have no impact. The report asserts that stronger clubs have higher financial social responsibility expenditures than weaker clubs. This research contributes new content on the subject of corporate social responsibility (CSR) in the field of sports with particular emphasis on football and provides important guidance to club managers on how to combine finance and CSR strategies.

Financial Management Accountability of Subak Local Institutions in A Balanced Values of Hinduism and Multi-Strategic Role

2025-02-07T20:21:24+07:00

This research aims to reveal local Subak institutions' financial management accountability in a balanced and multi-strategic role. This research was conducted using qualitative methods to understand the phenomena experienced by research subjects. Data was collected from primary sources, namely data obtained directly from informants and secondary sources. This research was conducted at Subak Kali Kembar, Jembrana Regency, Bali. Interviews were conducted with Kelihan and Subak members. The results of this research show that the source of funds for Kali Kembar subak in carrying out operational activities is obtained from subak krama (contributions) and aid funds from the government; Subak's financial management process through internal and external funds, financial management accountability is carried out; The difference in financial management lies in the form of the accountability report; To establish accountability in the financial management provided, all Kramas uphold the concepts and values of Hinduism and foster mutual trust between Subak Kramas. Prajuru's understanding of bookkeeping still needs to be improved. Therefore, Subak administrators always try to present good accountability, even though they do not refer to accounting standards. The financial management of the Subak organization does not overlap between krama and Subak administrators and the use of finances in the form of Subak financial cash reports should be presented openly at meetings.