Purpose: This article examines the relationship between environmental management accounting (EMA), environmental leadership (EL), and firm financial performance in Indonesian corporations. Method: This study uses a Moderated Regression Analysis (MRA) to examine the moderating role of EL. Using secondary data, the research analyses 52 observations from 45 companies listed in the LQ45 Index on the Indonesia Stock Exchange. The unit of analysis is the firm level, with EL measured as the proportion of female commissioners, EMA proxied by the ESG score, and firm financial performance represented by ROA. Control variables include leverage, operating profit, and sales growth to ensure robust results. Findings: The study finds that EMA does have an impact on financial performance, while EL has a negative direction and does not give an impact on strengthening the relationship between EMA and financial performance. The research suggests the importance of implementing EMA practices to enhance company performance. The study also highlights the need for future research to focus on industries closely related to the environment, such as mining companies. Novelty: This study introduces the proportion of female commissioners on the board as a novel proxy for EL within the framework of Indonesian corporations. Unlike prior research focusing solely on EL in generic terms, this approach leverages gender diversity to explore its moderating role between EMA and firm financial performance. By doing so, it provides unique insights into how gender-inclusive leadership can influence environmental practices and corporate outcomes, where female representation on boards is still emerging.

Purpose: This study investigated the influence of religiosity, mastery of information technology, and understanding of tax knowledge on the compliance of taxpayers in Kulon Progo district, DIY. Taxpayer compliance was about reporting and withholding when reporting taxes. Method: Three hypotheses were developed and then tested using the multiple linear regression method. The method used for data collection is the survey method. Questionnaires were distributed online using the Google Form application to 87 village treasurer taxpayer spread across 87 villages in the Kulon Progo district. Findings: The data obtained is then validated and checked for reliability. The results showed that religiosity and understanding of tax knowledge have a positive effect. In contrast, mastery of technology does not affect of village treasurer taxpayer compliance. Novelty: This study contributes in several ways. First, tax compliance in village treasurers is still very rare. Second, it is hoped that the empirical evidence from this research can provide input or consideration for regulators and tax authorities regarding how the technology can be more effective and efficient.

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness. Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software. Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness. Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company. Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size