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All Journal Jurnal Audit dan Perpajakan Jurnal Multidisiplin Indonesia
Shahnaz Arianne Amirah
Politeknik Negeri Tanah Laut
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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Analisis Moral Tax Suation Pada Wajib Pajak Milenial Urban Shahnaz Arianne Amirah; M. Fahriyal Aldi; M Bastian; Try Edi Suwarno; Haris Reza Fathony
Jurnal Audit dan Perpajakan (JAP) Vol. 6 No. 1 (2026): Article Research May 2026
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v6i1.8650

Abstract

Kepatuhan pajak sukarela (voluntary compliance) merupakan pilar utama stabilitas fiskal negara, namun mencapainya memerlukan pendekatan yang melampaui sekadar penegakan hukum pidana pajak (tax enforcement). Penelitian ini menganalisis efektivitas moral tax suasion (pembujukan moral perpajakan) terhadap wajib pajak generasi milenial di kawasan urban. Karakteristik milenial urban yang adaptif terhadap teknologi, kritis, namun rentan terhadap distrust terhadap otoritas publik menjadi dinamika tersendiri dalam lanskap perpajakan modern. Guna mengukur tingkat efektivitas tersebut, penelitian ini melihat seberapa jauh pesan moral diinternalisasi oleh wajib pajak, bagaimana mereka memandang kewajiban etisnya, serta respons nyata dalam pelaporan mandiri. Dengan metode kualitatif deskriptif, tim peneliti melakukan wawancara mendalam terhadap 15 informan milenial yang mewakili ragam latar belakang profesi dan kelas ekonomi di Jabodetabek, Surabaya, Medan, Makassar, dan Banjarmasin. Keabsahan data dan pencegahan bias subjektif dijamin lewat teknik triangulasi sumber, member checking, serta pengodean bersama antar-peneliti (inter-rater reliability). Efektivitas moral suasion sangat bergantung pada transparansi alokasi dana pajak dan kualitas pelayanan digital. Ketika milenial urban melihat adanya reciprocity (timbal balik) yang konkret dan akuntabilitas publik yang tinggi, kesadaran moral mereka untuk membayar pajak meningkat secara signifikan.
Pengaruh SAP dan SPIP terhadap Kualitas Laporan Keuangan pada BPKAD Prov. Kalsel Siti Nur Hafizah; Eni Suasri; Rizky Aldi Setianda; Nor Rahma Rizka; Shahnaz Arianne Amirah
Jurnal Multidisiplin Indonesia Vol. 4 No. 3 (2026): September: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v4i3.871

Abstract

This study aims to determine the effect of Government Accounting Standards dan the Government Internal Control System on the quality of financial statements at the Regional Financial dan Asset Management Agency (BPKAD) of Kalimantan Selatan Province. This study employed a quantitative method with a causal associative approach. The data used were primary data obtained through questionnaires distributed to employees of the Planning, Finance, dan Asset Subdivision (PKA) at BPKAD of Kalimantan Selatan Province, with a total of 21 respondents selected using the saturated sampling technique. Data analysis was conducted using IBM SPSS version 26 through data quality tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, dan coefficient of determination analysis. The study results show that Government Accounting Standards do not affect financial report quality, while the Government Internal Control System does affect financial report quality. Together, Government Accounting Standards and the Government Internal Control System influence financial report quality.
Co-Authors Eni Suasri Haris Reza Fathony M Bastian M. Fahriyal Aldi Nor Rahma Rizka Rizky Aldi Setianda Siti Nur Hafizah Suwarno, Try Edi