Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Moch. Wahyudi
Universitas Islam Kadiri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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The Effect Of Coretax, Quality Of Fiscus Services, And Digital Literacy On Individual Taxpayer Compliance Nadia septi Amelia; Srikalimah; Moch. Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10679

Abstract

This study aims to analyze the effect of coretax implementation, the quality of tax authorities services, and digital literacy on individual taxpayer compliance. This study focuses on the need to improve taxpayer compliance to support state revenues and the digital transformation in the tax system through the implementation of coretax by the Directorate General of Taxes. In addition, tax authorities services and digital literacy are also considered to play an important role in improving tax compliance in the digital era. To achieve these objectives, this study uses a quantitative approach with a survey approach involving the distribution of questionnaires to individual taxpayers registered at the Kediri City Tax Office (KPP Pratama). The sampling technique uses purposive sampling with the criteria of respondents having a Taxpayer Identification Number (NPWP) and having used coretax. Then the data obtained will be analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The expected results of this study are evidence that coretax implementation, the quality of tax authorities services, and digital literacy have a positive influence on individual taxpayer compliance. Thus, the improvement of the digital-based tax system, optimal tax authorities services, and digital literacy are expected to improve taxpayer compliance in a sustainable manner. Keywords: Coretax, Quality of Tax Service, Digital Literacy, Taxpayer Compliance.
THE EFFECT OF GREEN ACCOUNTING AND FINANCIAL PERFORMANCE ON TAX AVOIDANCE IN THE MINING SECTOR LISTED ON THE IDX IN 2021-2025 Aldi Prastiyo; Putri Awalina; Moch. Wahyudi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20046924

Abstract

Main Objective - This study aims to analyze the influence of green accounting and financial performance on tax avoidance in the mining sector listed on the IDX in 2021-2025. Method - The sample used in this study was 10 mining companies listed on the IDX for the 2021–2025 period. Total observations: 50 data. The method used in this study was a quantitative method using SPSS. Main Findings - The results of this study reveal that green accounting variables influence tax avoidance, while financial performance does not. Theoretical and Policy Implications - This study emphasizes the position of green accounting and financial performance not as independent factors, but as complementary elements in shaping tax management strategies. Therefore, the practical implication of the third hypothesis is the importance for companies to balance their focus on sustainability and financial performance, as both contribute simultaneously to fiscal policy and tax avoidance decisions. Research Novelty - This study's novelty is that it targets in the mining sector listed on the IDX in 2021-2025.
Co-Authors Aldi Prastiyo Nadia septi Amelia Putri Awalina Srikalimah, Srikalimah