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All Journal Balance : Jurnal Akuntansi dan Manajemen International Journal of Economics and Management Research
Luk luk Fuadah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinasi Kepatuhan Pajak dalam E-commerce; Studi Literatur Sistematik Tifani, Nabila Luthfi; Luk Luk Fuadah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.667

Abstract

E-commerce telah berkembang pesat dan memberikan kontribusi signifikan terhadap transaksi digital serta pendapatan negara. Namun, kompleksitas regulasi perpajakan digital serta transparansi transaksi masih menjadi tantangan bagi kepatuhan wajib pajak di sektor ini. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak dalam e-commerce dengan menggunakan metode Systematic Literature Review (SLR). Studi ini mengidentifikasi tiga faktor utama, yaitu pemahaman perpajakan, kompleksitas regulasi pajak digital, dan transparansi transaksi, serta menganalisis dampaknya terhadap kepatuhan pajak e-commerce. Hasil kajian menunjukkan bahwa pemahaman perpajakan memiliki pengaruh positif terhadap kepatuhan pajak, tetapi dalam beberapa kasus dapat mendorong penghindaran pajak jika wajib pajak mencari celah hukum. Kompleksitas regulasi pajak digital cenderung berpengaruh negatif terhadap kepatuhan pajak karena menyulitkan wajib pajak dalam memahami dan memenuhi kewajibannya. Transparansi dalam transaksi berperan penting dalam meningkatkan kepatuhan pajak, tetapi efektivitasnya bergantung pada mekanisme pengawasan dan sanksi yang diterapkan. Temuan ini memberikan wawasan bagi pembuat kebijakan untuk merancang strategi yang lebih komprehensif guna meningkatkan kepatuhan pajak e-commerce melalui pendekatan yang lebih edukatif, regulasi yang lebih sederhana, serta sistem perpajakan yang lebih transparan dan terintegrasi.   E-commerce has grown rapidly and significantly contributed to digital transactions and state revenues. However, the complexity of digital tax regulations and transaction transparency remains a challenge for taxpayer compliance in this sector. This study aims to analyze the factors influencing tax compliance in e-commerce using the Systematic Literature Review (SLR) method. The study identifies three key factorstax knowledge, the complexity of digital tax regulations, and transaction transparencyand analyzes their impact on e-commerce tax compliance. The findings indicate that tax knowledge positively influences tax compliance, but in some cases, it may encourage tax avoidance if taxpayers exploit legal loopholes. The complexity of digital tax regulations tends to negatively impact tax compliance, as it makes it more difficult for taxpayers to understand and fulfill their obligations. Transparency in transactions plays a crucial role in enhancing tax compliance, but its effectiveness depends on the enforcement mechanisms and sanctions applied. These findings provide insights for policymakers to design more comprehensive strategies to improve e-commerce tax compliance through more educational approaches, simplified regulations, and a more transparent and integrated tax system.    
How Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Company Value with Financial Performance as Intervening Variables : (Empirical Study of Commercial Banks Registered On the Idx for the 2017-2019 Period) Rifani Akbar Sulbahri; Luk Luk Fuadah; Yulia Saftiana; Sa'adah Sidiq
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.78

Abstract

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
Co-Authors Rifani Akbar Sulbahri Sa'adah Sidiq Tifani, Nabila Luthfi Yulia Saftiana