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All Journal Islamic Economics and Finance Journal Advances in Applied Accounting Research
Trie Akra Putri
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor: Pengaruh Tarif Progresif dan Sanksi Pajak di Samsat Gowa Trie Akra Putri; Muhammad Nasrun; Masrullah
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February - July
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.354

Abstract

This study aims to analyze the effect of progressive tax rates and tax sanctions on motor vehicle taxpayer compliance at the Gowa Regional Samsat Office. This study employs a quantitative approach utilizing primary data obtained through questionnaires distributed to motor vehicle taxpayers. The sampling technique used is incidental sampling with a total of 100 respondents. The data analysis method applied is multiple linear regression analysis aided by the SPSS program. The results of the study indicate that progressive tax rates have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions also have a positive and significant effect on motor vehicle taxpayer compliance. These findings indicate that the application of fair tax rates and the strict enforcement of sanctions can improve taxpayer discipline in fulfilling their tax obligations. This study is expected to serve as evaluation material for local governments in enhancing the effectiveness of Motor Vehicle Tax revenue in Gowa Regency.
The Crucial Role of Social Media in Raising Public Awareness of Environmental Accounting Practices Wahyuni Wahyuni; Herlina Herlina; Nurazizah Rusyda; Trie Akra Putri
Advances in Applied Accounting Research Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i2.356

Abstract

Purpose: This study aims to explore the crucial role of social media in raising public awareness of environmental accounting practices and to examine how social media can bridge the gap between corporate environmental disclosures and public understanding. It investigates how social media functions as a communication and educational platform to support corporate transparency and accountability in environmental reporting. Research Design and Methodology: This research employs a qualitative systematic literature review (SLR) method, analyzing selected peer-reviewed journal articles, books, and reports published between 2015 and 2025. The study critically synthesizes literature related to environmental accounting, stakeholder communication, and social media to provide a comprehensive understanding of the intersection of these domains. Findings and Discussion: The study finds that social media is an effective tool for disseminating complex environmental accounting data in accessible formats and engaging the public through interactive and transparent communication. It reveals that social media fosters corporate accountability by enabling public scrutiny and feedback. However, challenges such as limited public literacy in environmental accounting and the lack of standardized communication practices remain significant obstacles. Implications: The study highlights the need for companies to integrate social media into their environmental communication strategies and for policymakers to establish guidelines that promote transparency. It also underscores the role of social media in empowering stakeholders and encouraging active public participation in environmental governance.
Co-Authors Herlina Herlina Masrullah Muhammad Nasrun Nurazizah Rusyda Wahyuni Wahyuni