https://dhsjournal.id/index.php/SBAMR <p><strong>Sustainable Business Accounting and Management Review (SBAMR)</strong> is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The journal encourages using economic, financial, and sociological theories to investigate, analyze, and explain issues in global environmental awareness accurately within the legitimate institutional structure and under various capital markets. The distributed research articles in the Journal will empower researchers to contribute to the discipline of accounting, business, and management. SBAMR accepts papers in <strong>English</strong> and <strong>Bahasa Indonesia.</strong> SBAMR publishes four times a year in&nbsp;<strong>March&nbsp;</strong>(January to March)<strong>, June&nbsp;</strong>(April to June)<strong>, September</strong>&nbsp;(July to September)<strong>, and December&nbsp;</strong>(October to December).</p> <p><a title="SBAMR" href="https://portal.issn.org/resource/ISSN/2684-6845" target="_blank" rel="noopener"><strong>e-ISSN 2684-6845</strong></a>&nbsp;</p> The Institute of Digital, Humanities, Social Science Journals en-US Sustainable Business Accounting and Management Review 2684-6845 https://dhsjournal.id/index.php/SBAMR/article/view/118 <p><em>The objective of this study is to assess the impact of tax knowledge and tax penalties on the compliance of individual taxpayers, with service quality acting as a moderating variable, at the Mulyorejo Pratama Tax Service Office. The study population consisted of all individual taxpayers who were registered at the Surabaya Mulyorejo Pratama Tax Office. The study utilized a sample of 100 respondents from a population of 47,115 personal taxpayers. The sample was drawn from the Surabaya Mulyorejo Pratama Tax Service Office in 2018. The questionnaires are distributed using the incidental sampling technique. The data collection in this study was carried out utilizing a questionnaire. The study employed the Partial Least Square (PLS) analytic technique, utilizing the warpPLS 6.0 program. The findings indicated that having knowledge about taxation had a positive impact on personal taxpayer compliance. However, the imposition of taxation penalties did not have any effect on personal taxpayer compliance. Additionally, the moderation of service quality was unable to influence the relationship between tax knowledge and personal taxpayer compliance. However, it was found that service quality moderation had a significant effect. It diminished the impact of tax penalties on the compliance of individual taxpayers.</em></p> Saiful Anwar Nanda Wahyu Indah Kirana Copyright (c) 2024 Saiful Anwar https://creativecommons.org/licenses/by/4.0 2024-06-30 2024-06-30 6 2 1 12 10.61656/sbamr.v6i2.118 https://dhsjournal.id/index.php/SBAMR/article/view/213 <p><em>This article examines the implementation of Corporate Social Responsibility (CSR) in the manufacturing industry and its impact on the company's financial and environmental performance. The research used the case study method on five large European manufacturing companies widely known for their CSR practices. The data used includes CSR, annual reports, and other relevant documentation. Data was collected through a literature review. The data analysis technique used is content analysis, which allows researchers to identify the main themes and patterns in the data collected. The research results show that companies that implement CSR comprehensively experience significant improvements in financial performance, such as increased revenue and profitability. These companies also demonstrated reduced carbon emissions and increased energy efficiency, demonstrating the positive impact of CSR on the environment.</em></p> Bella Monica Sari Putri Rima Nirwana Bella Anisa Lailatul Nikmah Hwihanus Hwihanus Copyright (c) 2024 Bella Monica, Putri Rima Nirwana, Bella Anisa Lailatul Nikmah, Hwihanus Hwihanus https://creativecommons.org/licenses/by/4.0 2024-06-30 2024-06-30 6 2 13 20 10.61656/sbamr.v6i2.213