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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Dian Fahriani
Universitas Nahdlatul Ulama Sidoarjo, Sidoarjo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Persepsi Korupsi, Keadilan Pajak, dan Sanksi Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Whindi Ayu Mayrena; Dian Fahriani; Erlyna Tri Rohmiatun; Achmad Wicaksono
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9892

Abstract

This study was conducted to examine the impact of three main variables perceptions of tax corruption, tax fairness, and tax penalties on the level of compliance among individual taxpayers in fulfilling their tax obligations. The researcher collected data by distributing questionnaires directly to taxpayers in the Sidoarjo Barat Pratama district, with a total sample of 99 respondents. This study employed a quantitative approach as the analytical method. The data analysis techniques applied included validity and reliability tests, multiple linear regression analysis, classical assumption tests, hypothesis testing, and the calculation of the coefficient of determination (R²), all processed using SPSS version 25 software. The research findings indicate that perceptions of tax corruption and tax sanctions have a significant effect on WPOP compliance, with significance values of 0.000 and 0.001, respectively. Conversely, the tax fairness variable did not demonstrate a significant effect on WPOP compliance, with a significance value of 0.798. The coefficient of determination (Adjusted R²) is 0.341, indicating that the variables of perceived corruption, tax fairness, and tax sanctions account for 34.1% of the variation in WPOP compliance. This study concludes that WPOP compliance is more influenced by external factors, particularly tax sanctions and perceptions of corruption, compared to perceptions of tax fairness
Pengaruh Stabilitas Laba dan Stabilitas Arus Kas Operasional terhadap Nilai Perusahaan Moh. Arrijal ‘Ilman Nafi’; Chairil Anwar; Dian Fahriani; Erlyna Tri Rohmiatun
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3300

Abstract

This study aims to analyze the influence of earnings stability and operating cash flow stability on firm value among IDX30 companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data obtained from the companies' annual financial reports. The sample consisted of 21 companies selected via purposive sampling, resulting in 84 firm-year observations. Data analysis was conducted using multiple linear regression with the aid of SPSS version 27. The results indicate that earnings stability has a significant effect on firm value, with a regression coefficient of -0.103, a calculated t-value of -2.034, and a significance level of 0.046 (<0.05). Conversely, operating cash flow stability does not significantly affect firm value, showing a regression coefficient of 0.024, a calculated t-value of 0.586, and a significance level of 0.560 (>0.05). Simultaneous testing yielded a calculated F-value of 2.069 with a significance level of 0.135 (>0.05), indicating that earnings stability and operating cash flow stability, when combined, do not have a significant effect on firm value. These findings suggest that investors in IDX30 companies prioritize earnings consistency—viewing it as a signal of corporate performance quality—over operating cash flow stability when determining firm value. This study contributes theoretically by extending empirical evidence on the application of Signaling Theory in explaining the relationship between earnings stability, operating cash flow stability, and firm value. Methodologically, this study employs the coefficient of variation to measure earnings stability and operating cash flow stability in IDX30 companies. Practically, the findings provide useful insights for corporate management and investors in evaluating financial performance consistency as an important determinant of firm value.
Co-Authors Achmad Wicaksono Chairil Anwar Erlyna Tri Rohmiatun Moh. Arrijal ‘Ilman Nafi’ Whindi Ayu Mayrena