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211	Sustainability accounting (colloquium)	ABS-108
MODERASI CEO NARCISSISM DALAM HUBUNGAN KINERJA KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN DENGAN PENDEKATAN QUADRUPLE BOTTOM LINE Vera Oktari- Dr. Noorlailie Soewarno, SE, MBA, Ak- Dr. Alfa Rahmiati, SE, MM, Ak Fakultas Ekonomi dan Bisnis Universitas Airlangga Abstract Penelitian ini bertujuan untuk melihat pengaruh dari kinerja keberlanjutan dengan pendekatan Quadruple Bottom Line terhadap nilai perusahaan yang di moderasi oleh CEO Narcissism. Dengan menggunakan data pada perusahaan yang listing di Bursa Efek Indonesia dan mengeluarkan sustainability reporting stand alone, penelitian ini menguji hipotesis menggunakan analisis regresi moderasi (moderated regression analysis). Keywords: Kinerja Keberlanjutan- CEO Narcissism- Nilai Perusahaan Share Link | Plain Format | Corresponding Author (Vera Oktari Oktari)

212	Sustainability accounting (colloquium)	ABS-110
GREEN INTELLECTUAL CAPITAL DAN SUSTAINABILITY PERFORMANCE DIMODERASI ETIKA BISNIS SIRI^ Na PESSE Anna Sutrisna S-Basuki-Alfa Rahmiati Universitas Airlangga Abstract Penelitian ini bertujuan untuk melihat pengaruh Green Intellectual Capital Dan Sustainability Performance Dimoderasi Etika Bisnis Siri^ Na Pesse. Green intellectual capital merupakan pengembangan dari intellectual capital yang berbasiskan pada kepedulian terhadap lingkungan dalam pengelolaan perusahaan atau organisasi sehingga mempengaruhi kinerja keberlajutan usaha. UMKM memiliki keunikan tersendiri dalam pengelolaan bisnisnya utamanya budaya dan lingkungan sekitar dan etika bisnis yang dimiliki oleh UMKM mempengaruhi keberhasilan dari UMKM tersebut. Metode penelitian dengan data primer dengan menyebarkan kuesioner kepada para pengusaha UMKM yang telah memenuhi kriteria dalam penelitian ini melalui secara langsung. Selain itu, variabel moderasi pada penelitian ini akan dilakukan terlebih dahulu FGD (focuss group discussion) untuk menentukan indikator dari etika bisnis Siri^na Pesse. Adapun FGD akan melibatkan akademisi, sastrawan Bugis Makassar, pengusaha UMKM yang tidak menjadi sampel penelitian ini, serta masyarakat umum. Keywords: Green Intellectual Capital-Sustainability Performance-Etika-Siri^ Na Pesse Share Link | Plain Format | Corresponding Author (Anna Sutrisna Sukirman)

213	Sustainability accounting (colloquium)	ABS-145
PERAN PENGUNGKAPAN EMISI KARBON SEBAGAI PEMEDIASI ANTARA STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN DI INDONESIA Pipin Kurnia- Dian Agustia- Noorlailie Soewarno Airlangga Abstract Tujuan penelitian ini diharapkan mampu memberikan penjelasan mengenai strategi bisnis dengan kinerja perusahaan yang dimediasi oleh penhgungkapan emisi karbon di Indonesia melalui pengujian empiris dengan: 1. Membuktikan bahwa strategi bisnis prospector berpengaruh positif terhadap kinerja perusahaan 2. Membuktikan bahwa strategi bisnis defender berpengaruh positif terhadap kinerja perusahaan 3. Membuktikan bahwa strategi bisnis analyzer berpengaruh positif terhadap kinerja perusahaan 4. Membuktikan bahwa strategi bisnis prospector berpengaruh signifikan terhadap kinerja perusahaan dengan pengungkapan emisi karbon sebagai pemediasi 5. Membuktikan bahwa strategi bisnis defender berpengaruh signifikan terhadap kinerja perusahaan dengan pengungkapan emisi karbon sebagai pemediasi 6. Membuktikan bahwa strategi bisnis analyzer berpengaruh signifikan terhadap kinerja perusahaan dengan pengungkapan emisi karbon sebagai pemediasi Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan (manufaktur, konstruksi, perkebunan, pertambangan dan transportasi) di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Keywords: Staretgi bisnis- pengungkapan emisi karbon- kinerja keuangan Share Link | Plain Format | Corresponding Author (Pipin Kurnia Kurnia)

214	Taxation	ABS-1
The Effect of Tax Aggressiveness on Debt Maturity: The Ex-Ante Period of Exceeding Indonesia^s Tax Revenue Target Diniyati Zati (a), Mienati Somya Lasmana (a), Okta Sindhu Hartadinata (a*) Universitas Airlangga Jl. Airlangga 4-6, Surabaya, East Java, Indonesia *okta-s-h[at]feb.unair.ac.id Abstract This study aims to obtain empirical evidence related to the effect of tax aggressiveness on debt maturity. The population in this study are LQ-45 indexed companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this research is a quantitative approach with multiple linear regression analysis tools. Determination of the sample selected using purposive sampling method with a total of 105 samples that meet the criteria. The results showed that tax aggressiveness has a significant negative effect on debt maturity, which means that the lower the CETR, so the higher the use of short-term debt. This can be seen in the results of the coefficient of determination (Adjusted R Square), which means that the variability of the dependent variable that can be explained by the independent variable is 23.1%, while the remaining 76.9% is explained by other variables not included in the regression model. This research has implications for the government to improve tax regulation policies and the use of debt in companies, especially in terms of monitoring tax aggressive practices. Keywords: Agency Cost- Debt Maturity- Tax Aggressiveness Share Link | Plain Format | Corresponding Author (Okta Sindhu Hartadinata)

215	Taxation	ABS-139
Intellectual Capital and Investment Efficiency:Tax Avoidance Analysis Renny Wulandari (a), Bambang Tjahjadi (b) Fakultas Ekonomi Universitas Airlangga Abstract Purpose - Tax avoidance can help companies reduce their tax burden, increasing the cash flow available for investment. Therefore, it is important to understand how tax avoidance affects the allocation of resources for corporate investment. This study examines the moderation of intellectual capital. Intellectual capital can influence a firm^s ability to identify, evaluate, and manage investment projects well. Companies with strong intellectual capital may better identify profitable investment opportunities and manage them efficiently. Design/methodology/approach- This study examined 119 manufacturing companies for nine years (2011-2019), obtaining 1.070 observations. The independent variable was investment efficiency, and the independent variable was tax avoidance. The moderating variable is the intellectual capital component (Human: human capital efficiency [HCE]- Structural: structural capital efficiency [SCE]- and Physical/Financial: efficiency of capital employed [CEE]). In addition, this study utilizes three control variables- this study used moderated regression analysis. Findings Based on the results of the regression analysis, it was found that tax avoidance positively affects investment efficiency. And intellectual capital negatively moderates to the effect of tax avoidance on investment efficiency. Discussions, contributions, and limitations are also offered by this study. Keywords: tax avoidance- investment efficiency- intellectual capital- agency theory. Share Link | Plain Format | Corresponding Author (Renny Wulandari)

216	Taxation	ABS-175
Management of Local Taxes in Preparation for the Implementation of the Regional Tax and Retribution Law (UU HKPD) Hastanti Agustin Rahayu (1*),Nabila Amaro Laila Rosyda(2) 1*) Faculty of Economics and Business, Airlangga University, email hastanti.agustin.rahayu-2023[at]feb.unair.ac.id, Faculty of Economic and Islamic Business, Sunan Ampel Surabaya State Islamic University, email: hastanti.rahayu[at]uinsby.ac.id 2) Faculty of Economics and Business, Airlangga University, email: nabila.amaro.laila-2021[at]feb.unair.ac.id Abstract The passing of the HKPD Law and PP KUPDRD provided tax reform in increasing local taxing power in district and city governments. This study aims to determine the preparation of Regional Tax management in the implementation of the HKPD Law in City and Regencies in East Java. Research orchestration theory (ROT) is used as a reference for researchers in examining the management of local taxes towards the implementation of the HKPD Law. Regency or city governments in East Java have well prepared local tax management in accordance with the HKPD Law which took effect in early January 2024. This can be seen from the collection of PBB P2 tax of 90% that has been implemented, 100% utilizing information technology and cooperation in regional tax management, and 40% increasing the competency of human resources managing regional taxes. Changes in tariffs and NPOPTKP will have an effect on increasing PBB P2 tax revenue and additional revenue on tax options. In addition, there is potential for a reduction in tax revenue from BPHTB, parking and MBLB taxes. Increasing the competence of human resources in regional tax management can be done through training for Regional Tax Auditor Experts, Regional Tax Collection Experts, Regional Tax Assessment Experts and Regional Tax Bailiffs so as to improve the capacity of regional tax management. Keywords: local tax, UU HKPD, PP KUPDRD Share Link | Plain Format | Corresponding Author (Hastanti Agustin Rahayu)

217	Taxation (colloquium)	ABS-53
Please Just Try to Submit This Sample AbstrDETERMINANT OF TAX AGGRESSIVENESS BEFORE AND DURING COVID-19 IN INDONESIAact Muhammad Arsalan Khan, Heru Tjaraka Universitas Airlangga Abstract This dissertation proposal explores the factors influencing tax aggressiveness in Indonesian corporations, both before and during the COVID-19 pandemic. The study considers firm leverage, profitability, independent commissioners, institutional ownership, and firm size as determinants of tax aggressiveness. It also examines how tax policy changes during the pandemic have affected corporate tax behavior. Using a quantitative approach and data from the year 2018 to 2021, this research aims to provide valuable insights into tax compliance and corporate tax strategies in Indonesia. Keywords: Tax Aggressiveness, Leverage, Profitabilty, independent commissioner, Institutional ownership Share Link | Plain Format | Corresponding Author (Muhammad Arsalan Khan)

218	Taxation (colloquium)	ABS-87
Corporate Social Responsibility As Mediation The Influence of Corporate Governance on Tax Avoidance Energy Sector Companies Listed Omi Pramiana(a*), Hani Ayu Lestari(b), Aulia Salsabila Cantika(b), Yuniep Mujati Suaidah(b) a*) Accounting Departemen, STIE PGRI Dewantara, Jalan Prof. Moh Yamin No 77 Jombang, Indonesia omi.dewantara[at]gmail.com b) Accounting Departemen, STIE PGRI Dewantara, Jalan Prof. Moh Yamin No 77 Jombang, Indonesia Abstract This research aims to prove the direct influence of corporate governance on tax avoidance and corporate social responsibility as mediation. This type of research uses a quantitative approach. The sampling technique used purposive sampling to obtain 23 financial reports from companies in the Energy Sector of the Indonesian Stock Exchange from 2019 to 2021, so that the sample used was 69 data. This type of data uses secondary data with data collection techniques through literature study. The data analysis technique uses path analysis to test direct and indirect effects with the help of the SmartPLS 4.0 application. The research results show that corporate governance has a significant positive effect on corporate social responsibility, corporate governance has a significant positive effect on tax avoidance, corporate social responsibility has a significant positive effect on tax avoidance and corporate social responsibility mediates Keywords: corporate social responsibility, corporate governance, tax avoidance Share Link | Plain Format | Corresponding Author (omi pramiana)

219	Taxation (colloquium)	ABS-130
Studi Empiris Struktur Kepemilikan dan Penghindaran Pajak pada Perusahaan Publik di Indonesia: Efek Mediasi Struktur Modal Bornok Situmorang, Heru Tjaraka, Santi Novita Universitas Airlangga, Jl. Airlangga No.4 - 6 Surabaya Abstract Penelitian ini bertujuan untuk memperoleh hasil empiris pengaruh struktur kepemilikan perusahaan terhadap penghindaran pajak serta bagaimana efek mediasi struktur modal pada pengaruh struktur kepemilikan terhadap penghindaran pajak tersebut. Struktur kepemilikan akan diproksikan oleh kepemilikan domestik oleh pemerintah, kepemilikan domestik oleh swasta dan kepemilikan asing. Penghindaran pajak akan diproksikan oleh ETR (Effective Tax Rate) yang dimodifikasi. Struktur modal akan diproksikan oleh DER (Debt to Equity Ratio). Penelitian ini dijelaskan dengan menggunakan teori keagenan, Trade-off theory dan teori legitimasi. Penelitian kuantitatif ini akan diolah dengan menggunakan metode statistik dan menggunakan alat statistik yaitu aplikasi STATA. Kebaruan dalam penelitian ini adalah penggunaan pengukuran ETR yang baru dengan melakukan rekonsiliasi tingkat ETR sehingga menghasilkan ETR yang dimodifikasi yang lebih sesuai dengan penelitian ini dan dapat menghindari bias pengukuran. Pembagian struktur kepemilikan menjadi domestik serta identifikasi ETR dalam memilih subjek penelitian juga merupakan hal yang baru dibandingkan penelitian-penelitian sebelumnya. Hasil penelitian ini diharapkan dapat memberikan manfaat teoritis dan praktis yang sangat bermanfaat dalam menunjang teori yang digunakan dan referensi bagi penelitian selanjutnya serta implementasi kebijakan pemerintah di bidang perpajakan maupun investasi serta referensi praktis bagi para investor dan stake holder lainnya. Keywords: penghindaran pajak, struktur kepemilikan, struktur modal, ETR yang dimodifikasi Share Link | Plain Format | Corresponding Author (Bornok Situmorang)

220	Taxation (colloquium)	ABS-164
The impact of the legislation used by the taxpayer on the tax dispute settlement TsevelmaaDambaakhuu1, a,Enh-Otgon Gankhuyag2,b,Missuri Bat3,c 1) Mandakh University, Mongolia 2) Mandakh University, Mongolia 3) National University of Mongolia Abstract A company or an Institution needs to acknowledge its country^s tax compliance and make accurate reports about its campaign. Hence, as a consequence of having a lack of knowledge about taxation is creating delusions that cause drawbacks like tax avoidance that will eventually become a dispute between the taxpayers and tax authorities. This study analyzes the provisions of the law used in the tax dispute resolution process of the 2019 Capital and National Tax Dispute Resolution Council and determines the effect of the provisions of the law used on tax penalties. It has inspected the 84 tax dispute settlement case reports in accord with the Mongolian Tax Dispute Settlement Council (MTDSC) and 34 case reports from the National Tax Dispute Settlement Council (NTDSC), which was published in 2019. The team processed the tax legislation into dummy variables and used the SPSS 26 program to conduct regression analysis. What was shown as a result was the number of legal acts used to submit complaints to the Dispute settlement council has a positive effect on the number of acts that are to be used by the Inspector- the length of time to be or has been monitored has no effect on the tax act results, as it shows a negative effect- the number of acts used by the Inspector has positive effects on the chances of changes that can be made on taxation acts has shown on this study. The inspection of 34 cases from NTDSC has resulted in the higher the number of provision clauses used, the more the tax acts decrease (<0.05). The 84 cases from MTDSC in the year 2019 resulted in a settlement about the State tax inspector^s examined amount having cut by 87% from its taxation act amount (29.3billion tugrugs was declined to 4.0 billion tugrugs), while the 34 cases reported from NTDSC resulted to 69.3% of its taxation act amount has got cut from 51.1&#8366- billion declined to 15.7&#8366- billion. This indicates a favorable settlement on the taxpayers^ side. The reason behind this inconceivably reduced am Keywords: tax dispute settlement, taxation, tax inspector, tax claim Share Link | Plain Format | Corresponding Author (TSEVELMAA Dambaakhuu)

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