The self-assessment system tends to provide a loophole for companies to reduce tax payment. The great benefit of the tax to the community links tax with social responsibility. This study aims to investigate the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating these effects. The analysis in this study was conducted on 34 non-financial companies listed on the Indonesia Stock Exchange and were participants of 2014-2018 PROPER selected using purposive sampling so that 170 observations were obtained. This study employs two-panel data regression models, namely models with and without corporate governance, as a moderating variable. The result suggests that environmental responsibility performance and social responsibility disclosure are negatively associated with tax aggressiveness. However, corporate governance fails to strengthen these negative influences
This study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.
The development of the Islamic economy in Indonesia, which has begun to creep up, shows ashift in interest in public transactions that began to glance at the Islamic market. This paper aims toreview existing literature to provide the need for the sharia accountant profession to encourage thedevelopment of sharia economics from stakeholder theory. The result of the study suggests that thesharia accountant profession is needed to provide guarantees to stakeholders on the reliability ofinformation needed for decision making related to sharia financial transactions. Also, shariaaccountants are expected to become gatekeepers so that cases that have the potential to harmstakeholders do not occur. However, the availability of qualified human resources to meet the demandof sharia accountants is still limited, so it needs support from various parties such as the governmentand professional organizations such as the Indonesian Institute of Accountants to develop the shariaaccountant profession. Keywords: sharia accountant profession, stakeholders theory ABSTRAKPerkembangan ekonomi syariah di Indonesia yang mulai merangkak naik, menunjukkanpergeseran minat transaksi masyarakat yang mulai melirik pasar syariah. Makalah ini melakukantelaah atas pustaka yang telah ada untuk memberikan gambaran perlunya profesi akuntan syariahdalam mendorong perkembangan ekonomi syariah dilihat dari sudut pandang stakeholders theory.Dari hasil telaah, diketahui bahwa profesi akuntan syariah sangat dibutuhkan untuk memberikanjaminan kepada stakeholders atas keandalan informasi yang diperlukan untuk pengambilankeputusan terkait transaksi keuangan syariah. Selain itu, akuntan syariah juga diharapkan dapatmenjadi gatekeeper agar kasus-kasus yang berpotensi merugikan stakeholders tidak terjadi. Namundemikian, ketersediaan sumber daya manusia yang mumpuni untuk memenuhi permintaan akuntansyariah masih terbatas sehingga perlu dukungan dari berbagai pihak seperti pemerintah maupunorganisasi profesi seperti Ikatan Akuntan Indonesia untuk pengembangan profesi akuntan syariah. Kata kunci: profesi akuntan syariah, stakeholders theory
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