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All Journal Amkop Management Accounting Review (AMAR) JHSS (Journal of Humanities and Social Studies)
Theo Allolayuk
Universitas Cenderawasih, Jayapura, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Tax Literacy and Perception of Coretax Application Use on Taxpayer Compliance with Religiosity as a Moderation Variable Aisyah Farrasanti; Pascalina V. S. Sesa; Putri Ratnasari; Theo Allolayuk
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze the effect of tax literacy and perceptions of the use of the Core Tax Administration System (Coretax) application on the compliance of Individual Taxpayers (ITPs), with religiosity as a moderating variable. The study employs a quantitative approach using a survey of 40 Muslim Individual Taxpayers operating micro and small enterprises registered at the Jayapura Primary Tax Office (KPP Pratama Jayapura), selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that tax literacy and perceptions of the Coretax application do not have a significant effect on taxpayer compliance, and religiosity does not function as a moderating variable. However, religiosity has a direct and significant effect on taxpayer compliance. These findings suggest that taxpayer compliance is more strongly influenced by moral and religious values than by knowledge and tax technology factors.
Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Veska Maria Christin Upessy; Pascalina V. S. Sesa Pascalina; Hesty T. Salle; Theo Allolayuk; Alfiana Antoh; Elia M. Tandililing; Klara Wonar
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Co-Authors Aisyah Farrasanti Alfiana Antoh Elia M. Tandililing Hesty T. Salle Klara Wonar Pascalina V. S. Sesa Pascalina V. S. Sesa Pascalina Putri Ratnasari Veska Maria Christin Upessy