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.
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
The objective to be achieved by the author is to explain the process of e-filing and e-billing services at KPP Pratama Jakarta Palmerah and explain the level of compliance and the level of tax revenue in terms of improving public services, specifically from e-filing and e-billing services. The method used for this writing is a qualitative method with literature studies and field studies. In general, the mechanism e-filing makes it easier to monitor the services and with SPT data centralized at one source, it will simplify and speed up the SPT inspection process, because there is no need to collect SPT from dropbox locations for collection and checking. The level of tax compliance in the form of realization of SPT submission is not too affected by the mechanism e-filing
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