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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi AKUNESA Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Indonesian Journal of Multidisciplinary Sciences
Janitra Prabowo
Politeknik Negeri Tanah Laut
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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): ARTICLES : RESEARCH 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.
The Influence of Fiscal Policy on Regional Government Financial Performance: A Quantitative Analysis of Regional Budgets in Indonesia M. Fadly Syahputra; Janitra Prabowo; Anto Andreawan
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2281

Abstract

This study is motivated by the importance of fiscal policy in improving the financial performance of local governments in the decentralization era. The purpose of this study is to analyze the effect of local own-source revenue, intergovernmental transfers, and regional expenditure on the financial performance of local governments in Indonesia. This research uses a quantitative approach with secondary data derived from local government financial reports and regional budgets for the period 2020 to 2024 obtained from official government institutions. The analytical method employed is panel data multiple linear regression using EViews software. The results show that local own-source revenue and regional expenditure have a positive and significant effect on financial performance, while intergovernmental transfers have a negative and significant effect. Simultaneously, all independent variables significantly influence financial performance. These findings indicate that optimizing integrated fiscal policies is essential to improve local government financial performance. This study concludes that strengthening fiscal independence and effective expenditure management are key factors in enhancing the quality of regional financial management.
PENGARUH PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN SELF-EFFICACY SEBAGAI MODERASI Yasir Hadiani; M Riduan Abdillah; Janitra Prabowo
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1575

Abstract

This study aims to analyze the effect of tax knowledge on students’ entrepreneurial interest, with self-efficacy as a moderating variable. The research is motivated by the importance of understanding taxation and self-confidence in shaping entrepreneurial behavior among accounting and taxation students. A quantitative approach was employed using primary data collected through a four-point Likert scale questionnaire. The research population consisted of active students enrolled in the Diploma III in Accounting and Bachelor of Applied Science in Tax Accounting programs at Politeknik Negeri Tanah Laut, with a total of 129 respondents who had completed entrepreneurship and taxation courses.Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that tax knowledge has a positive and significant effect on students’ entrepreneurial interest, whereas self-efficacy does not significantly moderate this relationship. The negative interaction coefficient (–0.013) indicates that at a high level of self-efficacy, the effect of tax knowledge on entrepreneurial interest tends to weaken. This suggests that students with high self-efficacy rely more on personal capability rather than cognitive aspects such as tax literacy when making entrepreneurial decisions. The findings support the Theory of Planned Behavior (Ajzen, 1991) and Self-Efficacy Theory (Bandura, 1997), emphasizing that both cognitive and psychological factors jointly influence entrepreneurial intention among accounting and taxation students.
The Influence of Political Connections on Tax Avoidance with Institutional Ownership Structure as a Moderation Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Janitra Prabowo
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
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.v14n1.p44-48

Abstract

This study aims to evaluate the role of ownership structure as moderating factor in the relationship between political connection and tax avoidance. Political connections are inseparable in their practices to generate business benefits for the company, especially when the company’s ownership has strong political connections with the government. The acquisition of data is based on observations of the annual reports of companies listed on the LQ 45 Indonesia Stock Exchange during 2020-2024 with SPSS as the analytical instrument. The results showed that political connections have a positive effect on tax avoidance and can be strengthened by the institutional ownership structure.
Co-Authors Anindya Ratna Kartika Hady Annisa Sari Anto Andreawan Diva Trimuliani M Riduan Abdillah M. Fadly Syahputra Prabowo, Kristianto Tricahya Yasir Hadiani