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All Journal AKUNTANSI DEWANTARA Jurnal Literasi Akuntansi
Nurul Maghfirotul Jannah
Politeknik Negeri Cilacap
Economics, Econometrics & Finance Engineering Social Sciences

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PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP Alfarisi Akbar Efendi; Dyah Ayumurni Kartikasari; Nurul Maghfirotul Jannah; Lodis Ramadhan
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.20690

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance
Tingkat Kepercayaan Mahasiswa Akuntansi Terhadap Sistem Keamanan QRIS dalam Mencegah Kecurangan Transaksi Linda; Cahyaning Dewi Handayani; Ayu Fitri Rosianie; Dheti Septiana; Nurul Maghfirotul Jannah
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.319

Abstract

Purpose: This study aims to examine the effect of perceived security on the trust of accounting students in using the Quick Response Code Indonesian Standard (QRIS) as a digital payment system, particularly in the context of fraud prevention. Method:This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 accounting students selected using purposive sampling, with the criterion of having used QRIS at least once. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), including validity and reliability tests, classical assumption tests, and simple linear regression analysis. Findings:The results indicate that perceived security has a positive and significant effect on user trust. This finding suggests that higher perceived security leads to greater trust in using QRIS. Furthermore, security plays an essential role in reducing fraud risks and enhancing user confidence in digital transactions. Novelty:The novelty of this study lies in the integration of perceived security, trust, and fraud prevention within a single research framework, focusing on accounting students who possess a deeper understanding of internal control and fraud risk. This study also extends technology acceptance theories by incorporating a security perspective in QRIS usage.
Co-Authors Alfarisi Akbar Efendi Ayu Fitri Rosianie Cahyaning Dewi Handayani Dheti Septiana Dyah Ayumurni Kartikasari Linda Lodis Ramadhan