https://jurnal.uwp.ac.id/feb/index.php/akuntansi/issue/feed 2024-09-05T06:35:18SE Asia Daylight Time Pramandyah Fitah Kusuma [email protected] Open Journal Systems <p>Income merupakan Jurnal ilmiah yang berisi hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai ilmu Akuntansi (akuntansi keuangan, akuntansi sektor publik, akuntansi keperilakuan, sistem informasi akuntansi, akuntansi manajemen, akuntansi biaya dan perpajakan) dan ilmu finansial (analisis laporan keuangan, manajemen keuangan, Investasi dan Pengganggaran). Income terbit sebanyak dua kali dalam satu tahun, pada bulan Pebruari dan Agustus</p> https://jurnal.uwp.ac.id/feb/index.php/akuntansi/article/view/431 2024-09-04T06:03:03SE Asia Daylight Time Dila Alya Putri Kisnawanto [email protected]

<p><em>This research aims to analyze and determine the influence of perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions on MSME taxpayer compliance. This research was conducted on food and beverage MSMEs domiciled in Surabaya and registered with the Surabaya Department of SME Cooperatives and Trade. This research was conducted using a quantitative approach. The research sample was taken through purposive sampling with a total of 110 MSME units.&nbsp; Data were collected using a questionnaire and analyzed using multiple linear regression. The research results explain that perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions have a significant positive effect on MSME taxpayer compliance. These results make it clear that the better the perception of MSME taxpayers regarding the implementation of the Harmonization of Taxation Regulations (UU HPP), the better the methods used in socializing taxation, especially those relating to the application of the Harmonization of Taxation Regulations (UU HPP), the fairer the application of tax rates and regulations, and the stricter the sanctions given to taxpayers who violate can increase tax compliance of MSMEs.</em></p>

2024-09-04T00:00:00SE Asia Daylight Time ##submission.copyrightStatement## https://jurnal.uwp.ac.id/feb/index.php/akuntansi/article/view/455 2024-09-05T06:35:18SE Asia Daylight Time Uswatun Khasanah [email protected] Desy Ismah Anggraini [email protected]

<p><em>The biggest challenge facing the world community this century is climate change due to global warming caused by various human activities. Companies are required to demonstrate their involvement in environmental management to help achieve business sustainability. Most of the causes of climate change are the result of corporate industrial activities which cause greenhouse gas emissions to continue to increase. This research aims to test and analyze the influence of carbon emission disclosure and environmental performance on company value in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study is 34 obtained from 17 companies in the basic materials, industrial, and healthcare sectors listed on the IDX with a research period of 2 years. The result show that carbon emission disclosure and environmental performance have a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. In this research, company value is proxied using PBV. It is hoped that future researchers can use other measurement indicators such as Tobins’Q and can maximize the number of samples and expand the research object.</em></p>

2024-09-05T00:00:00SE Asia Daylight Time ##submission.copyrightStatement##