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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Trends in Accounting Research
Soelistijono Boedi
Institut Bisnis dan Teknologi Kalimantan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of Two-Wheeled Motor Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin Nabilla Rizqa Mustafa; Saifhul Anuar Syahdan; Gemi Ruwanti; Soelistijono Boedi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3260

Abstract

This study investigates the factors determining motor vehicle tax compliance among owners of two-wheeled vehicles in Banjarmasin, Indonesia, by evaluating both the combined and individual contributions of fiscal policy incentives and behavioral factors. Consistently low compliance rates among registered vehicle owners continue to hinder local tax revenues, highlighting the urgency of identifying the reasons influencing compliance behavior. This study aims to analyze the simultaneous and partial effects of the tax amnesty program, transfer fee exemptions, taxpayer awareness, tax understanding, and service quality on taxpayer compliance at UPPD Samsat Banjarmasin I. Utilizing quantitative methods along with sampling techniques by applying criteria that are in accordance with the purpose of research, namely purposive sampling, grounded in the Theory of Planned Behavior (TPB) and Compliance Theory. Primary data were obtained from 99 registered taxpayers via a structured questionnaire and subsequently analyzed through multiple linear regression using IBM SPSS version 26. The findings demonstrate that the tax amnesty program, taxpayer awareness, tax understanding, and service quality each have a positive and significant effect on taxpayer compliance, while the transfer fee exemption has a negative and significant effect. The overall model explains an adjusted R2 of 72.5% of the variance in taxpayer compliance. These results indicate that long-term compliance is influenced more by cognitive and institutional factors than by short-term fiscal incentives. This study extends existing literature by combining tax policy instruments with behavioral determinants within the framework of the Theory of Planned Behavior, specifically in the context of regional taxation.
The Moderating Effect of Income on Penalty Waivers, BBN Exemptions, and Service Quality on Taxpayer Compliance: - I Gusti Agung Geg Puspa Dewi; Sri Ernawaty; Soelistijono Boedi; Gemi Ruwanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1310

Abstract

This study aims to analyze and obtain empirical evidence on the effect of penalty waiver, BBN exemption, and service quality on motor vehicle taxpayer compliance, with income as a moderating variable. This study uses qualitative data in the form of numerical responses from completed questionnaires. Sampling in this study used a purposive sampling method with the Slovin formula, with a population of 128,357 taxpayers with two or more wheels and a margin of error of 10% (0.1), resulting in 100 motor vehicle taxpayers who actively pay their taxes and reside at the Banjarbaru Samsat UPPD. The variables in this study were penalty waiver, BBN exemption, service quality, and income. Hypothesis testing used MRA (Moderated Regression Analysis) and Partial Test (t-test). The results showed that penalty waiver and service quality had a positive and significant effect on taxpayer compliance. Meanwhile, the BBN exemption had a positive but insignificant effect. Income did not moderate the relationships among penalty waiver, BBN exemption, service quality, and taxpayer compliance
The Influence of Environmental Performance, Profitability, and Leverage on Firm Value in Indonesia Nada Noor Ariska; Soelistijono Boedi; Saifhul Anuar Syahdan; Gemi Ruwanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1347

Abstract

This study aims to analyse and examine the influence of environmental performance, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Environmental performance is measured using companies' ratings in the Corporate Performance Rating Program in Environmental Management (PROPER); profitability is measured using Return on Assets (ROA); leverage is measured using the Debt-to-Equity Ratio (DER); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using secondary data from company annual reports. The sample was selected using purposive sampling. Based on predetermined criteria, 20 companies were included in the research sample. Multiple linear regression analysis was used to determine the effects of the independent variables on the dependent variable. The results indicate that environmental performance does not affect firm value, profitability has a positive effect on firm value, and leverage does not affect firm value. These findings suggest that investors tend to place greater emphasis on the company’s ability to generate profits than on environmental performance and debt levels when assessing firm value.
The Effects of Capital Intensity and Good Corporate Governance on Tax Avoidance with Firm Size as A Moderating Variable Nida Ul Husna; Gemi Ruwanti; Saifhul Anuar Syahdan; Soelistijono Boedi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1350

Abstract

This study aims to analyse and empirically examine the effects of capital intensity and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. This study uses a quantitative approach and secondary data obtained from the annual financial reports of energy sector companies for the 2021-2024 period. The sample was selected using purposive sampling. Based on the sampling criteria, 34 companies were selected as the research sample. The data were analysed using multiple linear regression and moderated regression. The results show that capital intensity has a significant effect on tax avoidance, whereas good corporate governance does not. The moderation test indicates that firm size does not moderate the effect of capital intensity on tax avoidance, but does moderate the effect of good corporate governance on tax avoidance. These findings indicate that fixed asset investment plays an important role in corporate tax strategies, while the effectiveness of institutional monitoring in controlling tax avoidance depends on firm size
Co-Authors Gemi Ruwanti I Gusti Agung Geg Puspa Dewi Nabilla Rizqa Mustafa Nada Noor Ariska Nida Ul Husna Saifhul Anuar Syahdan Sri Ernawaty