Riset Akuntansi dan Bisnis Indonesia

Corporate Policy Considerations in Implementing 1.1% and 11% VAT on Coffee Sales

M. Aziz Fatur Rachman — 2026-06-18

Purpose: This study aims to analyze the conformity of the implementation of Value Added Tax (VAT) on the sale of unprocessed coffee beans and examine the company’s policy considerations in selecting the applicable VAT rate at PT Arga Bumi Indonesia.

Methodology: This study employed a case study approach with data collection methods conducted through observations, interviews, and documentation of sales transactions, tax invoices, and the tax administration system implemented by the company.

Results: PT Arga Bumi Indonesia applies the 11% standard VAT rate in compliance with tax regulations, despite the availability of a 1.1% VAT scheme for certain agricultural products such as processed coffee. This choice is driven by customer characteristics, as most buyers are Taxable Entrepreneurs who require input VAT credit.

Conclusion: The company’s policy on applying the VAT rate considers not only administrative convenience but also the needs of business partners, legal certainty, and the sustainability of the company’s business relationships.

Limitations: This study is limited to a single company and focuses only on the implementation of VAT on Certain Agricultural Products (BHPT), specifically the sale of dried and roasted coffee beans. Therefore, the findings may not fully represent other agricultural sectors or companies with different characteristics.

Contribution: This study contributes to the understanding of VAT implementation in the agricultural sector and provides practical insights for companies in determining VAT policies that align with tax regulations and with business needs.

Assessing VAT Collection System Impact on Indonesian Taxpayer Compliance

Asrul Azmi Nicolas — 2026-06-18

Purpose: This study aims to analyze the effectiveness of digital tax systems, particularly e-filing and e-billing, and the role of taxpayers’ intrinsic awareness in enhancing voluntary compliance and reporting accuracy.

Methodology: A descriptive qualitative approach was employed, relying on a comprehensive literature review of empirical studies and recent academic publications from 2021–2026. This study synthesizes the findings on the relationship between digital tax technology adoption and taxpayer literacy.

Results: The analysis indicates that the simultaneous implementation of a modernized tax infrastructure and high taxpayer awareness positively and significantly improves tax reporting compliance. Digital platforms reduce procedural obstacles, long queues, and bureaucratic complexity, whereas tax literacy reinforces the foundation for voluntary compliance. The findings suggest that neither technology alone nor taxpayer knowledge in isolation is sufficient to achieve optimal compliance.

Conclusion: Achieving effective tax revenue targets requires a balanced approach that integrates digital infrastructure and continuous taxpayer education. Policies and programs should simultaneously enhance system accessibility and public understanding to cultivate a robust tax compliance culture.

Limitations: This study relies on secondary data from the literature and may not capture real-time behavioral nuances or regional variations in taxpayer engagement.

Contributions: This research provides insights for policymakers and tax authorities on designing integrated digital and educational strategies to improve compliance and serves as a reference for future empirical investigations on tax administration effectiveness.

Infrastructure, and Labor Market on Poverty in Indonesia

Adlina Khairunnisa — 2026-06-22

Purpose: This study examines the influence of institutional, quality, infrastructure development, and labor market conditions on poverty reduction in Indonesia.

Methodology: This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). This study utilizes secondary data obtained from the National Research and Innovation Agency (BRIN), Statistics Indonesia (BPS), the Worldwide Governance Indicators (WGI), and several other official institutions. The variables examined in this study include institutions, infrastructure, the labor market, and poverty.

Results: The findings reveal that institutional quality, infrastructure, and labor market conditions exert negative and statistically significant effects on poverty. Among the independent variables, the labor market made the strongest contribution to poverty reduction.

Conclusions: Improvements in institutional quality, infrastructure provision, and labor market performance are crucial for reducing poverty in Indonesia. The labor market is identified as the most influential factor because it directly affects employment opportunities and household incomes.

Limitations: This study is limited to three explanatory variables, while other factors beyond the research model may also contribute to the poverty dynamics.

Contribution: This study provides empirical evidence of the importance of institutional strengthening, infrastructure expansion, and labor market development as strategic instruments for poverty alleviation in Indonesia.

The Effect of Green Finance and Green Accounting on Manufacturing Firm Profitability in Makassar

Susi — 2026-07-10

Purpose: This study aims to analyze the effects of green finance and green accounting on the profitability of manufacturing companies in Makassar during the postpandemic period.

Methodology: This study employed a quantitative explanatory approach using a purposive sampling technique. Secondary data were obtained from financial reports and sustainability reports of 30 sample observations covering the period from 2021 to 2025. Data analysis was conducted using multiple linear regression with the assistance of SPSS.

Results: The findings indicate that both partially and simultaneously, green finance and green accounting have a positive and significant effect on improving corporate profitability, as measured by Return on Assets (ROA).

Conclusions: The implementation of transparent
environmental governance should not be perceived merely as a cost burden but rather as a strategic approach that promotes operational efficiency and enhances financial performance, particularly in labor-intensive industries.

Limitations: This study is limited to the use of Return on Assets (ROA) as a proxy for financial performance and focuses only on manufacturing companies in Makassar.

Contribution: This study provides empirical evidence for stakeholders and investors that environmental commitment in the manufacturing sector can strengthen corporate legitimacy and create long-term economic value.

Greenwashing and Financial Performance of Publicly Listed Manufacturing Companies in Makassar

Istianah Hadaming — 2026-07-13

Purpose: This study aims to empirically analyze the impact of greenwashing practices on the financial performance (profitability/return on assets (ROA)) of manufacturing companies operating in Makassar.

Methodology: This quantitative study employs secondary data obtained from publicly listed manufacturing companies (Tbk) operating in Makassar from 2021 to 2025. Data analysis was conducted using simple linear regression and content analysis to measure the level of greenwashing practices.

Results: The statistical test results indicate that greenwashing practices have a negative but statistically insignificant effect on profitability (ROA).

Conclusions: Symbolic environmental practices may reduce profitability owing to operational inefficiencies; however, the regional market remains highly pragmatic, where traditional financial metrics continue to dominate the determination of ROA-based valuation.

Limitations: This study is limited to a specific geographical focus on the industrial area of Makassar and uses ROA as a proxy for financial performance.

Contribution: This study provides empirical evidence
regarding ESG dynamics and greenwashing practices at the regional operational level, bridging the gap between corporate narratives developed at the headquarters level and their local implementation.