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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi AKUNESA
Anindya Ratna Kartika Hady
Politeknik Negeri Tanah Laut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinan Penggelapan Pajak pada WP Badan dan UMKM di Kota Pelaihari Kalimantan Selatan Anindya Ratna Kartika Hady; Kristianto Tricahya Prabowo; Annisa Sari; Diva Trimuliani; Janitra Prabowo
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2732

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tarif pajak, keadilan, dan diskriminasi terhadap penggelapan pajak dengan berlandaskan pada teori motivasi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel convenience sampling. Total sampel yang digunakan dalam penelitian ini adalah sebanyak 85 responden. Data dianalisis menggunakan metode regresi linier berganda yang telah memenuhi uji asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas). Hasil penelitian membuktikan bahwa tarif pajak dan diskriminasi berpengaruh positif dan signifikan terhadap penggelapan pajak, yang berarti beban tarif yang tinggi dan perlakuan yang tidak setara dapat meningkatkan tindakan penggelapan pajak. Sebaliknya, keadilan terbukti berpengaruh negatif dan signifikan, di mana sistem pajak yang adil dapat menurunkan praktik penggelapan pajak. Secara simultan, ketiga variabel tersebut mampu menjelaskan variasi penggelapan pajak sebesar 53,5% (berdasarkan nilai Adjusted R²). Kontribusi empiris utama dari penelitian ini membuktikan bahwa penggelapan pajak merupakan respons langsung terhadap kondisi lingkungan fiskal, sehingga pemerintah perlu mengoptimalkan kebijakan tarif dan menjamin pelayanan yang adil tanpa membeda-bedakan wajib pajak untuk meningkatkan kepatuhan.
Determinants of Internal Audit Efficacy: Evaluating the Impact of Auditor Experience, Control Robustness, Executive Backing, and Inter-Auditor Synergy Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Rahmatullah Alfikri; M Bastian
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p383-393

Abstract

A significant challenge for internal auditing professionals in Indonesia lies in delivering tangible value to their organizations, specifically by ensuring the implementation of sound risk management and good governance practices. The evident scarcity of empirical literature addressing internal audit functions within Indonesian local governments provides the core rationale for conducting this study. Consequently, this research aims to investigate how the effectiveness of internal audits is influenced by several specific variables: auditor experience, the adequacy of internal controls, management backing, and the extent of collaboration between internal and external auditors. Employing a quantitative approach, data were gathered through a questionnaire based survey distributed to 65 respondents. This cohort consisted of financial staff and auditors operating within the Inspectorate and the Regional Financial and Asset Management Agency (BKAD) of Regency Z. Multiple regression analysis was subsequently utilized to examine the collected dataset. The findings reveal that auditor experience, the robustness of internal controls, and active management support significantly enhance internal audit effectiveness. Conversely, the collaborative efforts between internal and external auditing bodies yielded no substantial impact on the overall efficacy of the internal audit process.
Co-Authors Annisa Sari Diva Trimuliani Janitra Prabowo M Bastian Prabowo, Kristianto Tricahya Rahmatullah Alfikri