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All Journal Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science
Ahalik Ahalik
Institut Bisnis dan Komunikasi Swadaya, Jakarta
Economics, Econometrics & Finance

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Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Loso Judijanto; Willy Nurhayadi; Eko Cahyo Mayndarto; Ahalik Ahalik; Eri Kristanto; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Loso Judijanto; Reni Anggraeni; Andry Irdyansah; Ahalik Ahalik; Muhamad Rizky Wijaya; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

Abstract

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.
Evolusi Pelaporan Keberlanjutan dalam Literatur Akuntansi – Studi Bibliometrik Publikasi dari Tahun 2005 hingga 2024 Loso Judijanto; Sari Mujiani; Rahma Nurzianti; Ahalik Ahalik; Eko Sudarmanto
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3172

Abstract

Pelaporan keberlanjutan telah berkembang menjadi komponen penting dalam literatur akuntansi seiring meningkatnya tuntutan akuntabilitas, transparansi, dan integrasi isu lingkungan, sosial, dan tata kelola (ESG) dalam pelaporan perusahaan. Studi ini bertujuan untuk memetakan dan menganalisis evolusi penelitian pelaporan keberlanjutan dalam literatur akuntansi melalui pendekatan bibliometrik terhadap publikasi ilmiah periode 2005–2024. Data dikumpulkan dari basis data Scopus dan dianalisis menggunakan teknik bibliometrik yang mencakup analisis kinerja publikasi, sitasi, kolaborasi penulis, institusi, dan negara, serta pemetaan struktur intelektual dan tematik melalui analisis kemunculan bersama kata kunci dan sitasi bersama dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa sustainable development berperan sebagai simpul konseptual utama yang menghubungkan berbagai klaster riset, mulai dari pendekatan pengukuran biaya dan efisiensi lingkungan, integrasi isu perubahan iklim dan rantai pasok, hingga penguatan pelaporan keberlanjutan sebagai mekanisme tata kelola dan akuntabilitas. Selain itu, temuan mengindikasikan adanya pergeseran signifikan dari orientasi normatif dan teknis menuju institusionalisasi pelaporan keberlanjutan dalam praktik akuntansi modern. Meskipun produksi pengetahuan masih didominasi oleh negara maju, meningkatnya partisipasi negara berkembang membuka peluang pengembangan riset yang lebih kontekstual dan inklusif di masa mendatang.
Co-Authors Andry Irdyansah Eri Kristanto Loso Judijanto Mayndarto, Eko Cahyo Muhamad Rizky Wijaya Rahma Nurzianti Reni Anggraeni Sari Mujiani Sudarmanto, Eko Willy Nurhayadi