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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Parameter: Jurnal Matematika, Statistika dan Terapannya E-Jurnal Akuntansi
Hutomo Atman Maulana
IPB University
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences

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Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p16

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
WHEN TRUST BACKFIRES: THE MEDIATING ROLE OF TRUST ON BUDGETARY SLACK Nur Anita; Robyansyah Robyansyah; Hutomo Atman Maulana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4616

Abstract

The objective of the current study is to investigate the mediating effect of trust on the link between procedural justice and budgetary slack with the moderating variable of control monitoring. This study was conducted on 47 civil officers in the Regional Government of Riau Province that are participating in the budgeting process. Data were obtained by a questionnaire, using a 7-point Likert scale derived from prior investigations. Data analysis was performed with Partial Least Squares-Structural Equation Modelling (PLS-SEM) using WarpPLS 7.0. The outcomes of the research suggest that procedural justice can improve trust while trust can increase financial slack. Moreover, the trust mediation has a considerable positive effect on the relationship between procedural justice and slack in the indirect effect, which is contrary to predictions. However, control monitoring was not a moderator of the effect of procedural fairness on confidence. These results suggest a trust paradox phenomena in the public sector that high trust may actually induce opportunistic behaviour in budgeting. This work contributes to the growth of the literature on behavioural accounting in the public sector, especially in Indonesia, and also has practical implications for the local government budget management.
A Statistical Insight into Graduate Income: An IRLS-Optimized Generalized Linear Modelling Approach Yusma Yanti; Hutomo Atman Maulana; Salmun K Nasib; Anang Kurnia
Parameter: Jurnal Matematika, Statistika dan Terapannya Vol 5 No 2 (2026): Parameter: Jurnal Matematika, Statistika dan Terapannya
Publisher : Jurusan Matematika FMIPA Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/parameterv5i2pp249-266

Abstract

This study examines the statistical determinants of graduate income using Maximum Likelihood Estimation implemented through the Iteratively Reweighted Least Squares algorithm. A generalized linear model with a logit link was estimated to assess how technical competence, English proficiency, and tuition-financing type influence the probability of earning above the regional minimum wage. The IRLS procedure enabled iterative refinement of coefficient estimates and standard errors, with convergence achieved as successive updates stabilized, indicating a well-behaved likelihood surface. Results show that technical competence and English proficiency significantly increase the log-odds of higher income, highlighting the importance of human-capital attributes in early-career outcomes. Tuition-financing type appears as the strongest predictor, with scholarship-funded graduates demonstrating substantially higher income likelihood than their self-funded peers, suggesting structural advantages associated with financial support. Although the model demonstrates meaningful associations, its moderate discriminative capacity underscores that pre-graduation characteristics alone cannot fully explain income variation. By explicitly incorporating MLE with IRLS, this study provides a robust statistical framework for analyzing employability patterns and contributes methodological clarity to graduate income research. The findings encourage future work integrating richer labor-market indicators and continuous income measures to enhance predictive accuracy.
Co-Authors Anang Kurnia Frida Fanani Rohma Nur Anita Robyansyah Robyansyah Salmun K Nasib Yusma Yanti