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All Journal KOLONI Jurnal Audit dan Perpajakan
M. Fahriyal Aldi
Politeknik Negeri Tanah Laut
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences 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.
Analisis Determinan Timeliness Of Corporate Internet Reporting Rafie Akbar Sumarno; Muhammad Husni; Rizky Aldi Setianda; Haris Reza Fathony; M. Fahriyal Aldi; Kurniawan Harminsyah B; Ardi Kurniawan
KOLONI Vol. 5 No. 2 (2026): JUNI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i2.944

Abstract

This investigation endeavors to generate empirical substantiation pertaining to the effects of liquidity, firm dimensions, and profitability upon the promptness of corporate web-based reporting through utilization of statistical software SPSS paired with logistic regression methodology, implemented across transportation-sector enterprises registered on the Indonesia Stock Exchange, encompassing an analytical sample derived from 100 observations obtained from 25 companies throughout the 2022–2025 timeframe. The investigation's outcomes demonstrate that firm size and profitability have a significant and positive effect on the timeliness of corporate internet reporting, whereas the liquidity dimension fails to manifest a statistically consequential relationship in relation to the timeliness of corporate internet reporting.
Co-Authors Ardi Kurniawan Haris Reza Fathony Kurniawan Harminsyah B M Bastian Muhammad Husni Rafie Akbar Sumarno Rizky Aldi Setianda Shahnaz Arianne Amirah Suwarno, Try Edi