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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL PENDIDIKAN TAMBUSAI JURNAL AKUNIDA Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen 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
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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

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THE IMPACT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES (2022-2024) Sasmita, Anggi; Fionasari, Dwi; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.743

Abstract

This study aims to determine the effect of liquidity, leverage, and capital intensity on tax avoidance. This is a quantitative research. The data used in this study is secondary data. The population in this study consists of 47 companies, and the sample includes 28 companies over three years. The sampling technique used is purposive sampling. The total research sample is 84 financial statements and annual reports from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data obtained is processed using SPSS 25 with multiple linear regression testing. The results of this study show that liquidity and leverage have no effect on tax avoidance, while capital intensity affects tax avoidance.
Pengaruh Kepercayaan kepada Pemerintah, Keadilan Perpajakan, Tax Education Terhadap Tax Morale : (Studi Pada Mahasiswa S1 Universitas Muhammadiyah Riau) Fitrah Maharani; Fionasari, Dwi; Putri, Annie Mustika
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1007

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan kepada pemerintah, keadilan pajak, pendidikan pajak terhadap moral pajak. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer menggunakan pendekatan kuesioner untuk mengumpulkan data. Populasi dalam penelitian ini adalah mahasiswa Akuntansi Universitas Muhammadiyah Riau dengan jumlah sampel sebanyak 200 mahasiswa. Teknik analisis data yang digunakan adalah analisis statistik seperti regresi linier berganda, analisis deskriptif, uji asumsi klasik, uji t, dan uji koefismoien determinan dengan bantuan perangkat lunak seperti SPSS versi 27. Berdasarkan hasil uji hipotesis menyatakan kepercayaan kepada pemerintah tidak berpengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,113>0,05. Nilai tersebut membuktikan, bahwa H0 diterima dan H1 ditolak, keadilan pajak memiliki pengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,001 < 0,05. Nilai tersebut membuktikan, bahwa H0 ditolak, dan Pendidikan pajak memiliki pengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,044 < 0,05. Nilai tersebut membuktikan, bahwa H0 ditolak.   This research aims to analyze the influence of trust in government, tax justice, and tax education on tax morale. This study is a quantitative research. The data used is primary data collected through a questionnaire approach. The population in this study consists of Accounting students at Universitas Muhammadiyah Riau, with a sample size of 200 students. The data analysis techniques used include statistical analysis such as multiple linear regression, descriptive analysis, classical assumption tests, t-tests, and the coefficient of determination test, with the assistance of software such as SPSS version 27. Based on the hypothesis testing results, it is stated that trust in government does not have a significant effect on tax morale, with a significance value of 0.113, which is greater than 0.05. This indicates that H0 is accepted and H1 is rejected. Tax justice has a significant effect on tax morale, with a significance value of 0.001, which is less than 0.05. This indicates that H0 is rejected. Additionally, tax education has a significant effect on tax morale, with a significance value of 0.044, which is also less than 0.05. This indicates that H0 is rejected.  
Pengaruh Modernisasi Administrasi Perpajakan, Tarif, Moral Dan Nasionalisme Perpajakan Terhadap Kepatuhan Wajib Pajak Pekerja Bebas Giftiani, Yustin; Fionasari, Dwi; Gitasuci, Rama
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4441

Abstract

The purpose of this study is to examine the influence of tax administration modernization, tax rates, tax morale, and tax nationalism toward taxpayers’ compliance of freelance workers at the Pekanbaru Tampan Pratama Tax Service Office (KPP). This research adopts a quantitative approach through the application of a survey method. The data were obtained by distributing questionnaires to 100 freelance taxpayers registered at the Pekanbaru Tampan Pratama Tax Service Office and analyzed using Multiple linear regression analysis was employed, and the findings reveal that, partially, tax administration modernization, tax rates, tax morale, and tax nationalism each exert a positive and significant influence on taxpayer compliance. of freelance workers. This finding confirms that improving the administration system, implementing appropriate tax rates, moral awareness, and taxpayer nationalism are important factors in increasing tax compliance in the freelance worker group”
PENGARUH PERTUMBUHAN PERUSAHAAN, PELUANG INVESTASI, ARUS KAS, DAN PERJANJIAN UTANG TERHADAP KONSERVATISME AKUNTANSI (PERUSAHAAN SEKTOR KESEHATAN PERIODE 2021-2023) Giawa, Hidayatul Fadilah; Ahyaruddin, Muhammad; Fionasari, Dwi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4595

Abstract

This study aims to examine the effect of company growth, investment opportunities, cash flow, and debt covenants on accounting conservatism in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study employed a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined through purposive sampling and consisted of 24 companies with a total of 72 observations over three years. The dependent variable was accounting conservatism, measured using the accrual basis, while the independent variables included company growth, investment opportunities, cash flow, and debt covenants. Data analysis was performed using multiple linear regression with SPSS version 22 software, accompanied by classical assumption tests to ensure model validity. This study is expected to provide theoretical contributions to the development of accounting studies, particularly regarding the factors influencing accounting conservatism. Practically, the research results are expected to serve as a reference for company management in applying the principle of conservatism to improve the quality of financial reports and maintain stakeholder trust. These findings can also provide input for investors and creditors in evaluating the financial performance of companies in the healthcare sector.
The Effect of Tax Regulatory Understanding and Awareness on Taxpayer Compliance with Risk Preferences as Moderation Variables Junaini, Adek Putri; Marlina, Evi; Fionasari, Dwi; adek putri junaini
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2475

Abstract

Penelitian ini berupaya mengkaji pengaruh pemahaman peraturan perpajakan dan kesadaran akan kepatuhan wajib pajak, dengan preferensi risiko berfungsi sebagai variabel moderator.     Data pokok untuk investigasi kuantitatif ini diperoleh dengan menggunakan kuesioner.  Penelitian ini menggunakan rumus Slovin untuk prosedur pengambilan sampel acak dasar dengan 100 wajib pajak.   Penelitian ini mencakup 182.588 wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Senapelan pada tahun 2024.  Temuan dari analisis regresi sedang (MRA) menunjukkan bahwa preferensi risiko dapat memoderasi keterkaitan antara pemahaman wajib pajak tentang aturan perpajakan dan kesadaran kepatuhan wajib pajak perorangan yang terdaftar di KPP Pratama Pekanbaru Senapelan.
Analisis Pengelolaan Pajak Parkir Dan Retribusi Parkir Pada Pendapatan Asli Daerah Kota Pekanbaru rahmat fajri, zahaldi; Fionasari, Dwi; Hetri Suriyanti, Linda
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.285

Abstract

This research aims to evaluate the effectiveness and contribution of parking tax and parking fees as sources of Local Revenue (Pendapatan Asli Daerah) in Pekanbaru City. The type of research is qualitative. The method used is a descriptive qualitative approach, with an analysis of growth and effectiveness assess the extent to which these two types of revenue play a role. The variable of this research is parking tax, parking fees, and local revenue. The sample of this research is a head and staff of regional original revenue agency and department of transportation. This research use qualitative method. Based on data collected through growth calculations, effectiveness assessments, and interviews, it was found that parking tax and parking fees are currently very effective as sources of Local Revenue. However, both types of revenue show significant potential to increase their contribution to the Local Revenue of Pekanbaru City.
Pengaruh Tingkat Penghasilan, Kewajiban Moral dan Layanan Samsat Drive-Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nurfadhilla, Icha; Fionasari, Dwi; Fitriana, Nur
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11110

Abstract

Penelitian ini dilakukan untuk menguji secara empiris pengaruh tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi dalam penelitian ini meliputi seluruh wajib pajak kendaraan bermotor yang terdaftar dan membayar pajaknya di Kantor Bersama Samsat Kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah simple random sampling, dengan jumlah sampel sebanyak 400 responden yang ditentukan menggunakan rumus Slovin. Penelitian ini menerapkan pendekatan kuantitatif dengan desain deskriptif korelasional, dan analisis data dilakukan dengan menggunakan SPSS versi 26 for Windows. Hasil penelitian menunjukkan bahwa tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru memiliki pengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepatuhan wajib pajak kendaraan bermotor. Temuan ini menyoroti pentingnya kapasitas ekonomi, kesadaran moral, dan aksesibilitas layanan dalam mendorong kepatuhan pajak di tingkat daerah.
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 Ardelilla, Shabrina Ria Ariyudi, Beni Wahyu Azmi, Zul Evi Marlina, Evi Fitrah Maharani Giawa, Hidayatul Fadilah Giftiani, Yustin Gitasuci, Rama Ilham, Annisa Puteri Jayati, Arum Juliani, Hesti Junaini, Adek Putri Lawita, Nadia Fathurrahmi Maharani, Fitrah Mendrofa, Advent Graceman Mery Sukmiwati Muhammad Luthfi Iznillah, Muhammad Luthfi Nur Fitriana Nurfadhilla, Icha Putra, Rudi Syaf Putri, Annie Putri, Annie Mustika rahmat fajri, zahaldi Rama Jihan, Perina Ramashar, Wira Saputri, Sri Wulan Sari, Ayu Indah Sasmita, Anggi Siti Samsiah, Siti Suci, Rama Suriyanti, Linda Hetri Tjipto Leksono Wayra, Hariko Wibowo, Sakti Yani, Mega Sari Indah Yohana Zein, Pasti Zullaila, Khatimah