Article Per Year (5 Year)
p-Index From 2020 - 2025
3.727
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL PENDIDIKAN TAMBUSAI JURNAL AKUNIDA Bilancia : Jurnal Ilmiah Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Jurnal Abdimas Kartika Wijayakusuma Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi, Keuangan dan Perpajakan Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Research in Accounting Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Fionasari, Dwi
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Kontemporer

 1 
BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU Fionasari, Dwi; Suci, Rama; Putri, Annie; Iznillah, Muhammad Luthfi
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.31444

Abstract

Taxation is a critical foundation for sustainable national growth, with tax morale serving as a key determinant of voluntary compliance. This study focuses on understanding tax morale by examining the effects of tax burden, system complexity, and tax justice. Primary data were collected from 100 Micro, Small, and Medium Enterprises (MSMEs) through an e-questionnaire using purposive sampling and analyzed with SEM-PLS. The findings reveal that perceived tax fairness exerts a positive and significant influence on tax morale, while system complexity has a significant negative effect. In contrast, tax burden shows no significant impact. These results highlight that fairness and simplicity in the tax system shape taxpayer attitudes more strongly than nominal tax levels. The study suggests that tax administrators should streamline procedures, ensure a fair distribution of tax burdens, and build a tax structure that is more transparent and just.
Co-Authors adek putri junaini Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Amel, R Septian Ananda, Geno Ardelilla, Shabrina Ria Arfandi Arfandi, Arfandi Ariyudi, Beni Wahyu Azhari, Intan Putri Azmi, Zul Evi Marlina, Evi Fitrah Maharani Fitri, Nurhanza Giawa, Hidayatul Fadilah Giftiani, Yustin Gitasuci, Rama Hariyanis, Arza Ilham, Annisa Puteri Jayati, Arum Juliani, Hesti Junaini, Adek Putri Lawita, Nadia Fathurrahmi Maharani, Fitrah Mendrofa, Advent Graceman Mery Sukmiwati Mirna, Yolanda Monika, Resti Dea Muhammad Luthfi Iznillah, Muhammad Luthfi Nadella, Suraya Nur Fitriana Nurfadhilla, Icha Oktarina, Julia Pratiwi, Nadila Eka Putra, Rudi Syaf Putri Maharani Putri, Anisa Amelia Putri, Annie Putri, Annie Mustika R.Septian Armel rahmat fajri, zahaldi Rama Jihan, Perina Ramadhan, R Alamsyah Ramashar, Wira Saputri, Sri Wulan Sari, Ayu Indah Sari, Imelia Sasmita, Anggi Septiawanani, Rizka Simme, Ervina Siti Samsiah, Siti Suci, Rama Suriyanti, Linda Hetri Syaf Putra, Rudi Syafira, Mutia Nabilla Tjipto Leksono Tulfauziah, Azizah Wayra, Hariko Wibowo, Sakti Yani, Mega Sari Indah Yohana Zein, Pasti Zullaila, Khatimah