Journal of Governance Risk Management Compliance and Sustainability
The focus and scope of JRGCS are but not limited to Principles and theory of risk assessment and management, Risk assessment policy, standards and regulations, Risk-based decision making and risk management, decision making and decision support systems for risk and disaster management on regional and global scales, Risk perception and communications, Risk assessment and control, Risk characterisation, Dynamic risk assessment, Integration of risk models and quantifications, Advanced concepts and information technologies in risk assessment and management, Integrated, risk assessment and safety management, Integrated risk assessment in developing and rapidly developing countries, Socio-economic, scientific and integrated approaches to sustainable development which consist of covering some issues/topic on: Development and realization of national policies and international treaties for sustainable development, Implementation and monitoring of policies for sustainable development, Changing consumption and production patterns, Developments in cultural diversity, tradition, social systems, globalization, immigration and settlement, and their impact on cultural or social sustainability, Ethical and philosophical aspects of sustainable development Education and awareness of sustainability, Impact of safety, security and disaster management on sustainability, Health-related aspects of sustainability, System analysis methods, including life cycle assessment and management, Sustainable Chemistry, Sustainable utilization of resources such as land, water, atmosphere and other biological resources, New and renewable sources of energy, Sustainable energy preservation and regeneration methods, Quasi-environmental sustainability – short term measures and their long term effects, Effects of global climate change on development and sustainability.
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<![CDATA[The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management ]]>
<![CDATA[Indra Kusumawardhani]]>;
<![CDATA[Sri Luna Murdianingrum]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.801
<![CDATA[Earnings are commonly used as one of the measuring instruments to determine firms’ performance. Earnings numbers indicated firms' ability to manage resources and earnings information will be used by users to make decisions related to firms' performance and tax collection. Earnings management practices are mostly influenced by the conflict of interest between principals and agents, but they can be minimized with good corporate governance. The objective of this research is to determine the effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management. Research samples were taken from 383 nonfinancial firms listed on the Indonesia Stock Exchange from 2017 to 2019 by using the purposive sampling technique. The independent variables used in this research were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Research results suggested that Institutional Ownership and Managerial Ownership affected Earnings Management, while Deferred Tax Expenses have no effect on Earnings Management]]>
<![CDATA[Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia ]]>
<![CDATA[Dewi Hargiyanti]]>;
<![CDATA[Eva Herianti]]>;
<![CDATA[Amor Marundha]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.862
<![CDATA[Micro, small, and medium-scale enterprises (MSMEs) are business sectors known to significantly contribute to employment. Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia. This research is a quantitative study using primary data by distributing questionnaires from May until August 2021 to taxpayers. To this end, a quantitative method was applied by collecting primary data from taxpayers then respondents in this study were recruited using the purposive sampling technique (n=95). The data were analyzed using SEM PLS with SmartPLS 3.0, showing that tax fairness dimensions (p-value of 0,014), self-assessment system (p-value of 0,019), and income level (p-value of 0,000). These results explain that the tax fairness dimension has a significant effect on Taxpayers' Compliance, the self-assessment system has a significant effect on Taxpayers' Compliance, a self-assessment system has a significant effect on Taxpayers' Compliance.]]>
<![CDATA[The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour ]]>
<![CDATA[Hamilah Hamilah]]>;
<![CDATA[Lydia Lydia]]>;
<![CDATA[Henni Henni]]>;
<![CDATA[Gusmiarni Gusmiarni]]>;
<![CDATA[Reschiwati Reschiwati]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.881
<![CDATA[This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.]]>
<![CDATA[MSME Business Owners: Determining and Differentiating Their Perceived Quality of Tax Services Rendered by Accounting Firms ]]>
<![CDATA[Arnold Valencia Salcedo]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.885
<![CDATA[Even at the time of pandemic, tax services rendered by accounting firms remain essential in every country as it facilitates business owners comply with the strict requirements set by tax regulatory agencies. While most studies involve large and complex business organizations in determining the prescribed factors that affect the quality of tax services (Dinh and Do, 2020), the perceptions of Micro, Small and Medium enterprises (MSMEs) are as equally important. With thirty-one (31) selected MSMEs in Angeles City, Central Luzon, Philippines as respondents, it was found out that effectiveness yielded the highest tax service quality component, followed by professionalism, tangibles and lastly, empathy. Further, annova tests revealed that there is no significant difference on the perceptions of MSMEs based on their profile except on the quality component of effectiveness (.05>.049) where there is a significant difference based on the form of business organization with higher level of perceptions coming from corporations compared to sole proprietors. Likewise, significant differences were found in terms of the number of years having tax engagement with an accounting firm. Those with more than five years of engagement have slightly lower perception on both professionalism (.05>.029) and effectiveness (.05>.012) compared to those having five years or less. Business owners who also perform administrative functions perceived both professionalism (.05>.002) and empathy (.05>.000) higher compared to those who are only owners. As suggested, effectiveness can be further demonstrated through establishing strategic busy season plans and maintaining clear and consistent communication lines with clients. Tax practitioners must also be able to empathize with their clients specially in difficult times such as the pandemic such that accounting firms must also invest in virtual platforms and latest software technology, while occupying a physical office fosters legitimacy of the firm.]]>
<![CDATA[An Analysis of The Effect of Online Banking on Bank Performance in Indonesia ]]>
<![CDATA[Swesti Mahardini]]>;
<![CDATA[Santi Kurnia]]>;
<![CDATA[Yusuf Maura]]>;
<![CDATA[Pandu Haryanto]]>;
<![CDATA[Yohn Piter Barus]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.904
<![CDATA[Technology has become a necessity, including in financial institutions which are the backbone of economy, it can help to improve service delivery, simplify investigations, improve banking performance, and save transaction time. It is expected that the bank can expand its services not only limited to receiving and sending cash. As a result, it is very important to assess the performance of banks as they are in a critical position of the globalization period. The study aims to analyze the effects of internet banking, mobile banking, and automated teller machines on bank performance as measured by asset returns, from commercially listed banks in Indonesia. The study uses quantitative methods and panel data analysis. The study used secondary data in the form of company annual reports. The samples used purposive sampling methods from the banking industry that met the criteria and were listed on the Indonesia Stock Exchange. Data analysis uses multiple regression methods. The tool used is Eviews 10 statistics program. The results showed internet banking had a significant negative effect, mobile banking and ATM have a significant positive effect on bank performance. Overall internet banking, mobile banking, and ATM simultaneously have a significant effect on banking performance. The study limits 36 samples of commercial banks registered in 2016-2020 and there are 3 independent variables and 1 dependent variable in analyzing bank performance. The study explains that not all banks implement a comprehensive internet banking in alternate of mobile banking.]]>
<![CDATA[The Influence of Efficiency on Interest Rate Loan in Indonesia Banking in regards to The Implementation of Expected Credit Losses ]]>
<![CDATA[Syarief Fauzie]]>;
<![CDATA[Wahyu Sugeng Imam Soeparno]]>;
<![CDATA[Wahyu Ario Pratomo]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i1.910
<![CDATA[The purpose of this study is to determine the effect of efficiency on loan interest rates at banks listed on the Indonesia Stock Exchange and their impact before and after the implementation of Expected Credit Losses in Indonesia. The analysis method of this research uses panel data regression with a random effect model to see the effect of efficiency on loan interest rates. The sample of this study uses 22 banks listed on the Indonesia Stock Exchange where the source of research data is from the Bloomberg Finance Lab, Diponegoro University. Efficiency has more influence on loan interest rates before the implementation of expected credit losses than after the implementation. In determining loan interest rates, banks tend to prefer to use credit risk compared to efficiency by looking at the potential profit obtained from looking at the comparison of interbank loan interest rates. These results show that loan interest rates are not easily lowered as a consequence of monetary policy. The results of this study also show that expected credit loss can reduce loan interest rates so that banks are more likely to increase credit risk by increasing loan supply.]]>
