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All Journal Competitive Jurnal Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan
Faizul Mubarok
Indonesia Open University
Economics, Econometrics & Finance

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Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level Rusman Ruslan; Faizul Mubarok; Andi Harmoko Arifin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jprxqw33

Abstract

Village Funds have become a strategic instrument for accelerating rural development in Indonesia, while simultaneously increasing the complexity of village-level tax administration and the need to optimize tax revenue. However, previous studies have primarily focused on village treasurers, providing limited understanding of the strategic role of Account Representatives (ARs) in promoting taxpayer compliance and improving tax revenue performance. This study investigates the effects of tax supervision and tax socialization on Village Fund tax revenue, with taxpayer compliance serving as a mediating variable. Grounded in Compliance Theory and Stewardship Theory, the study develops an integrated mediation framework to explain the behavioral and administrative mechanisms underlying tax revenue optimization. A quantitative explanatory design was employed using survey data collected from 175 Account Representatives working in Primary Tax Service Offices across South Sulawesi, West Sulawesi, and Southeast Sulawesi. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that tax supervision significantly improves both taxpayer compliance and Village Fund tax revenue, whereas tax socialization significantly enhances taxpayer compliance but has no direct effect on tax revenue. Taxpayer compliance emerged as the strongest determinant of tax revenue and mediated the relationships between tax supervision, tax socialization, and tax revenue, acting as a partial mediator in the former relationship and a full mediator in the latter. These findings suggest that educational initiatives alone are insufficient to improve tax revenue unless they successfully foster compliant taxpayer behavior. The study contributes to tax administration literature by integrating governance and behavioral perspectives while highlighting the strategic role of ARs in strengthening sustainable taxpayer compliance and optimizing Village Fund tax revenue.
PROFITABILITY DRIVERS: AN IN-DEPTH ANALYSIS OF HEALTH INDUSTRY COMPANIES Faizul Mubarok; Muhammad Irfan Kurnia; Laila Mutiara; Yoga Dwi Prakoso
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.10495

Abstract

This research examines the influence of liquidity, activity, interest rate, and firm value variables on the profitability of healthcare companies listed on the Indonesia Stock Exchange. Employing purposive sampling, the study chose eight healthcare companies as its sample from 2018 to 2022. Data analysis was carried out by applying a fixed effect model. The results showed that two variables, namely asset turnover (activity ratio) and interest rates, have a significant influence on the profitability of companies in the healthcare sector. However, the variables of current ratio (liquidity) and firm value have yet to be proven to influence the level of profitability of these companies significantly. This finding implies that managers of companies in the healthcare sector need to pay attention to these factors in managing finances and increasing profitability. Improving efficiency in asset utilization and a better understanding of interest rate conditions can be effective strategies. Meanwhile, liquidity and firm value do not significantly impact profitability, which may provide additional insights for managerial decision-making in this sector.
Co-Authors Andi Harmoko Arifin Laila Mutiara Muhammad Irfan Kurnia Rusman Ruslan Yoga Dwi Prakoso