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All Journal International Journal of Business, Law and Political Science International Journal of Economic Integration and Regional Competitiveness
Herman Ernandi
Muhammadiyah University of Sidoarjo, Indonesia
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Ruci Arizanda Rahayu; Arda Walika Pradasiwi; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Abstract

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE, LEVERAGE, PROFITABILITY, GOOD CORPORATE GOVERNANCE, ON TAX AGGRESSIVENESS IN MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE 2019-2022 PERIOD Maharani Ayunarko; Herman Ernandi
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 6 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i6.397

Abstract

Objective: This study was conducted to examine the effect of Corporate Social Responsibility, Company Size, Leverage, Profitability, and Good Corporate Governance on Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2019–2022. Method: The population in this study consisted of food and beverage manufacturing companies listed on the IDX from 2019 to 2022. This study used 17 companies as samples selected using purposive sampling. The data in this study were obtained from several sources, such as annual reports and summary financial statements of companies in the research sample, which were obtained from the Indonesia Stock Exchange (IDX) database and www.idx.co.id. Hypothesis testing used descriptive statistical analysis, namely using the analysis of several models. Result: The results showed that corporate social responsibility, company size, and good corporate governance (institutional ownership) had a negative effect on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2022. Meanwhile, leverage and profitability have a significant positive effect on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2022. Novelty: The novelty of this study lies in its exploration of the relationship between Corporate Social Responsibility, Company Size, Leverage, Profitability, and Good Corporate Governance with tax aggressiveness, specifically in the context of food and beverage manufacturing companies listed on the IDX, offering new insights into how these factors interact to influence tax behavior in Indonesia.
E-BILLING SYSTEM, E-FILING, TAPPING BOX, TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE WITH TAX UNDERSTANDING AS A MODERATING VARIABLE Oktavia Rita Panda Wangi; Herman Ernandi
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 7 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i7.401

Abstract

Objective: This study aims to analyze the effect of the implementation of e-billing, e-filing, tapping box, and tax sanctions on taxpayer compliance, with tax understanding as a moderating variable. Method: The population in this study includes all taxpayers of Pia MSMEs in Gempol District, Pasuruan. Primary data were collected by distributing questionnaires to taxpayers. The sample was selected using a purposive sampling technique based on certain criteria, resulting in 41 taxpayers being selected as research samples. The data were analyzed using the Multiple Linear Regression Analysis method with the help of SPSS 25 software. Result: The results of the study indicate that e-billing, e-filing, tapping box, and tax sanctions have an effect on taxpayer compliance, and tax understanding is able to moderate the effect of e-billing, e-filing, tapping box, and tax sanctions on taxpayer compliance. Novelty: This study provides new insights into the role of tax understanding as a moderating variable, showing its influence on the relationship between electronic tax systems and taxpayer compliance, a perspective that has not been fully explored in previous research.
INFLATION, ECONOMIC GROWTH, NET LENDING/BORROWING, GENERAL GOVERNMENT FINAL CONSUMPTION EXPENDITURE (GGFCE), EXPORTS, AND IMPORTS ON TAX REVENUE: A PANEL STUDY OF ASEAN COUNTRIES, 2014–2022 Mohammad Fadhilatul Isro’i; Herman Ernandi
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 12 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i12.429

Abstract

Objective: This study aims to analyze the effects of inflation, economic growth, net lending/borrowing (NLB), general government final consumption expenditure (GGFCE), exports, and imports on tax revenue, measured by the tax-to-GDP ratio, across eight ASEAN countries. Method: Using annual panel data from 2014–2022 (N=8, T=9; 72 observations), the research applies panel regression supported by Chow, Hausman, and LM tests, which identify the Random Effects Model (REM) estimated through EGLS as the most appropriate specification. Hypotheses are examined using two-sided t-tests at a 5% significance level, with emphasis on p-values and R² statistics. Results: The findings indicate that NLB, GGFCE, and imports significantly influence tax revenue, whereas inflation, economic growth, and exports show no significant effects. The model demonstrates moderate explanatory power with R² of approximately 0.46 and Adjusted R² of 0.41. Novelty: This study contributes empirical insight into the fiscal dynamics of ASEAN by integrating macroeconomic, fiscal, and trade variables simultaneously and by identifying government financial behavior and import activity as key determinants of the regional tax base—an area underexplored in prior cross-country tax performance research.
Co-Authors Arda Walika Pradasiwi Maharani Ayunarko Mohammad Fadhilatul Isro’i Nihlatul Qudus Sukma Nirwana Oktavia Rita Panda Wangi Ruci Arizanda Rahayu