Purpose: The study examines the effect of earnings management on firm value and investigates whether tax avoidance moderates this relationship in the context of the Indonesian capital market. The research is motivated by concerns about financial transparency and corporate credibility in emerging markets, where weak enforcement and managerial discretion often influence investor confidence. Method: The study uses panel data of 3,835 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2010–2022. Samples were selected through purposive sampling based on data completeness and reporting consistency. Multiple regression analysis is employed to test the proposed hypotheses. Findings: The result reveals that earnings management significantly reduces firm value, confirming that discretionary financial reporting practices weaken market confidence. Meanwhile, tax avoidance does not strengthen this negative effect, indicating that investors view tax minimization independently from earnings management behavior. Novelty: The study provides empirical evidence from an emerging market showing that tax avoidance does not amplify the adverse market perception of earnings management. The findings emphasize that investor responses in Indonesia are shaped more by earnings quality than tax strategies.

Purpose: Taxes are an important source of government revenue across the globe. Hence, this study sought to assess the influence psychological factor comprising of perceived tax fairness, tax knowledge, and enforcement power, trust in government and social norm on rental income tax compliance from a developing region Method: The study was quantitative in nature. Data was collected using structured questionnaires. The sample consisted of 399 tenants who were selected using random sampling method in Eldoret Municipality.The hypotheses were testing using the results of multiple regression. Findings: The empirical results demonstrated that perceived tax system fairness, enforcement power, tax knowledge, trust in government and social norm are significant determinants of rental income tax compliance. Novelty: While the previous studies have focused on property owner, this study focused on tenants as key parties in residential tax compliance, thus providing new results regarding the influence of socio-psychological factors on rental income tax compliance.

Abstract Purpose: The study specifically analyzes how media exposure and profitability influence carbon emission disclosure (CED) in mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 and evaluates whether company size moderates these relationships. Method: Using a quantitative approach, the research applied purposive sampling and obtained 64 mining companies as the final sample. Data were collected from annual reports and sustainability reports, then analyzed through descriptive statistics and hypothesis testing using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with WarpPLS 7.0. Findings: The results show that media exposure has no significant effect on CED, while profitability has a positive and significant effect. Moreover, company size moderates the relationship between media exposure and CED but does not moderate the link between profitability and CED. Novelty: The novelty lies in introducing company size as a moderating variable, offering fresh insights into the interaction between internal capacity and external pressures in shaping disclosure practices.

Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness. Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables. Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context. Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization.

Purpose: The study examines the impact of ESG performance in mitigating non-performing loans of Kenyan commercial. Given the growing risks in Kenya associated with climate change and economic volatility in the financial sector, it is critical to understand how ESG performance can mitigate non-performing loans. Method: The study uses a dynamic panel system generalized method of moments model to analyse 33 commercial banks over the period 2013–2024. The non-performing loan (NPL) ratio is the dependent variable, while ESG performance is assessed across three key pillars: environmental, social and governance. Control variables include bank size, capital adequacy ratio and inflation rate. Findings: The study finds that there is a significant negative association between high ESG performance and non-performing loan ratios suggesting that enhanced ESG performance contributes to reducing non-performing loans. Novelty: The study adds to the knowledge of existing research on how ESG factor; environmental, social, and governance mitigates non-performing loans in Kenyan commercial banks thereby, enhancing scholarly discourse and offering insights for banking institutions and policymakers in their pursuit of sustainable financial practices.

Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as the object of study. Method: A quantitative research approach was applied using primary data collected through questionnaire surveys distributed to MSME actors. A total of 147 valid responses were analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. Findings: The analysis revealed that mental accounting, tax sanctions, and tax socialization significantly influence tax compliance. Conversely, tax awareness does not show a significant effect on tax compliance among MSME taxpayers in Bekasi Regency. Novelty: The research underscores the importance of psychological dimensions and tax-related education, alongside regulatory frameworks, in influencing tax compliance behavior. The exploration of mental accounting as a variable remains limited within the Indonesian context, particularly concerning MSMEs. Therefore, this study aims to enrich the existing body of tax literature by addressing this gap, specifically in relation to MSME compliance in Indonesia. The outcomes of this study provide both theoretical contributions and practical recommendations for policymakers especially the Directorate General of Taxes in formulating more targeted and effective strategies to improve tax compliance among MSMEs nationwide.

Purpose : The study investigates the effect of prudence accounting, financial distress, and foreign operations on tax avoidance, while also examining the moderating role of leverage in these relationships. The research addresses inconsistencies in prior studies regarding the influence of these factors and highlights their relevance in Indonesia’s financial sector, which is highly regulated and susceptible to aggressive tax strategies. Method : Using secondary data from audited financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, this study employs panel data regression analysis. The fixed effect model was chosen as the best fit after Chow and Hausman tests. Findings : The results reveal that prudence accounting and financial distress positively and significantly affect tax avoidance, while foreign operations show no significant impact. Furthermore, leverage weakens the positive relationship between both prudence accounting and financial distress with tax avoidance, but does not moderate the relationship between foreign operations and tax avoidance. Novelty : The study offers a comprehensive framework by integrating prudence accounting, financial distress, and foreign operations with leverage as a moderating variable, providing empirical evidence on how these factors interact in shaping tax avoidance strategies in the regulated Indonesian financial sector.

Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during 2021–2022. Method: The study uses secondary data from 111 companies in Indonesia’s energy, transportation, and industrial sectors during 2021–2022. Multiple linear regression analysis examines the impact of Independent Commissioners and ownership structure on sustainability report disclosure. Findings: The results show that Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) have significant positive impact on sustainability disclosure. These findings align with agency theory, emphasizing the role of governance mechanisms in enhancing transparency and accountability. Novelty: Unlike previous studies using Environmental, Social, and Economic Disclosure Scores, this research adopts the updated GRI Standards 2021 index, which emphasizes both performance and long-term sustainability commitments. By incorporating four corporate governance proxies (Independent Commissioners, managerial, institutional, and foreign ownership) the study offers a more comprehensive view of ownership influence. Focusing on the 2021–2022 period, it provides timely insights into current corporate reporting practices in Indonesia.