Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Accounting, Management and Economics Research Research of Accounting and Governance
Dahlifah Dahlifah
Master of Accounting, Indonesian College of Economics, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Accountability, Transparency, and Reputation as Determinants of Zakat Paying Interest among the Millennial Generation: Empirical Evidence with Moderation of Zakat Digitalization Siti Saritah; Dahlifah Dahlifah
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 2 (2027): JANUARY 2027, CONTINOUS
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i2.466

Abstract

This study examines the effects of accountability, transparency, and reputation of zakat collection institutions (LAZ) on millennials’ intention to pay zakat, with zakat digitalization as a moderating variable in Greater Jakarta (Jakarta, Bogor, Depok, Tangerang, and Bekasi). Using a quantitative approach, data were collected from 400 Muslim millennials aged 29–44 who reside in Greater Jakarta and have made digital zakat payments. Respondents were selected through purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that accountability and transparency significantly influence the intention to pay zakat, as millennials value responsible management and accessible information in building trust. In contrast, institutional reputation has no significant effect, suggesting that operational performance is more influential than institutional image. Digitalization moderates the effects of accountability and transparency by enabling real-time information access and verification, thereby strengthening trust and behavioral intentions. However, digitalization does not moderate the relationship between reputation and zakat payment intention. These findings highlight the importance of strengthening accountability and transparency through digital integration to optimize zakat collection among millennials.
Beyond Rules and Sanctions: The Role of Tax Socialization in Strengthening MSME Tax Compliance Benget Yakub; Dahlifah Dahlifah
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.554

Abstract

This study examines the effects of the tax accounting system, taxpayer awareness, and tax sanctions on MSME tax compliance, with tax socialization as a moderating variable. It addresses the persistent challenge of low tax compliance despite ongoing regulatory reforms and enforcement efforts. The novelty of this study lies in integrating tax socialization as a moderating mechanism that strengthens the relationships between the tax accounting system, taxpayer awareness, tax sanctions, and taxpayer compliance. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The sample consisted of MSME taxpayers registered at the West Jakarta Directorate General of Taxes who had actively submitted their Annual Tax Returns and met the purposive sampling criteria. The findings show that the tax accounting system, taxpayer awareness, and tax sanctions positively and significantly influence taxpayer compliance. Tax socialization further strengthens these relationships, emphasizing its role in encouraging voluntary compliance. These findings highlight the strategic importance of tax socialization beyond enforcement. Practically, the Directorate General of Taxes should strengthen tax education, expand digital tax assistance, enhance taxpayer awareness programs, and implement fair sanction policies to improve sustainable tax compliance among MSMEs.
Financial Performance and Tax Avoidance in Large and Small Firms Pilar Aji Delphiano; Dahlifah Dahlifah
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.555

Abstract

This study analyzes the influence of liquidity, activity, profitability, and solvency on tax avoidance, with firm size as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The study was motivated by inconsistent findings regarding the relationship between financial performance and tax avoidance, particularly in manufacturing companies with complex operations and significant tax exposure. A quantitative approach was employed using purposive sampling, with panel data obtained from companies’ annual financial reports. Data were analyzed using panel regression and moderation testing in EViews. The results indicate that liquidity, activity, profitability, and solvency each have a significant effect on tax avoidance. Firm size moderates the relationships between liquidity and profitability and tax avoidance, suggesting that larger companies adopt different tax management strategies and possess greater financial flexibility than smaller firms. However, firm size does not moderate the relationships between activity, solvency, and tax avoidance. These findings contribute to the tax compliance and corporate finance literature by highlighting the moderating role of firm size in corporate tax behavior. Practically, the results provide insights for regulators to develop governance-based tax supervision policies that improve transparency and sustainable tax compliance in the manufacturing sector.
Co-Authors Benget Yakub Pilar Aji Delphiano Siti Saritah