This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, the disclosure of corporate governance does not affect firm value. The companies should consider that environmental activities as a strategy for the company, and these activities show that the company's success in the capital market is related to investors' positive response. Keywords: Corporate Governance, Economic, Environmental, Social, Disclosure

This study aims to examine the effect of corporate social responsibility disclosure and corporate governance disclosure on firm value in Indonesia. This study uses a Resource Based View perspective which is still rarely used in testing firm value. This study uses data and information from manufacturing companies listed on the IDX from 2016 to 2019. After purposive sampling, the final sample that can be used is 260 observations. Testing the data using multiple linear analysis with panel data. The test results show that corporate social responsibility and corporate governance have no effect on firm value. The test results in this study indicate that the Financial Services Authority as the supervisor of issuers in the Indonesian capital market, needs to improve corporate governance and corporate social responsibility arrangements. Keywords: Governance; Sustainability; Disclosure; Firm Value.

The reason why people pay taxes is still questionable in various tax compliance literatures. Tax morale is believed to be one of the factors that motivate people to pay taxes. This study aims to analyze the determinants of tax morale in influencing the level of tax compliance. Using a questionnaire survey and a multivariate test procedure, this study shows that tax morale and tax compliance can be increased by decreasing the level of corruption, improving the efficiency of government spending, increasing fairness in the taxation system, reducing tax rates, and addressing financial constraints. In addition, this study also proves that there is significant difference on tax morale between age category, while other socio-demographic and socio-economic categories have no significant difference. The results of this study are expected to add references in the tax compliance literature and become a consideration for tax authorities in improving tax compliance.  Keywords: tax morale, tax compliance, MSME.