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All Journal Golden Ratio of Data in Summary Jurnal Akuntansi Keuangan Dan Perpajakan
Safitri Natalia
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Sanksi, Kesadaran, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada UPT Bapenda Serpong Tahun 2025) Safitri Natalia; Wardokhi Wardokhi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Motor Vehicle Tax (PKB) is a strategic source of local own-source revenue, yet the revenue realization at UPT Bapenda Serpong dropped sharply to only 80% of its target in 2025, coinciding with rising violation rates among registered vehicles. This study aims to examine the effect of tax sanctions, taxpayer awareness, and tax socialization on motor vehicle taxpayer compliance, both partially and simultaneously, using Theory of Compliance as the grand theory. A quantitative approach was applied to 103 respondents registered at Samsat Serpong, selected through purposive sampling based on the Slovin formula, with data collected via a Likert-scale questionnaire and analyzed using multiple linear regression in SPSS 27. The results show that tax sanctions and taxpayer awareness each have a positive and significant effect on compliance, while tax socialization has no significant partial effect. Simultaneously, the three variables significantly affect compliance, explaining 83.3% of its variance (Adjusted R²). These findings suggest that strict enforcement of sanctions and strengthening taxpayer awareness are more effective strategies than socialization alone in improving motor vehicle taxpayer compliance.
The Effects of Tax Avoidance and Green Accounting on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange Ahmad Fauzan Rasyid; Febriyanti Febriyanti; Linggar Ramadhan Sukardi; Locita Anindya; Safitri Natalia; Mahwiyah Mahwiyah
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i4.1861

Abstract

This study examines the effects of tax accounting and green accounting on firm value among companies included in the LQ45 Index of the Indonesia Stock Exchange. It aims to determine whether corporate tax management and environmental accounting practices contribute to increasing firm value in the context of sustainability-oriented financial reporting. Using a quantitative approach and secondary data obtained from published financial statements, the study finds that both tax accounting and green accounting have positive and statistically significant effects on firm value. These findings suggest that transparent tax reporting and environmentally responsible accounting practices can strengthen corporate reputation and enhance long-term investor confidence. This study contributes to the growing body of literature on sustainable financial management by highlighting the strategic importance of fiscal transparency and environmental responsibility in creating firm value.
Co-Authors Ahmad Fauzan Rasyid Febriyanti Febriyanti Linggar Ramadhan Sukardi Locita Anindya Mahwiyah Mahwiyah Wardokhi, Wardokhi