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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekuitas: Jurnal Pendidikan Ekonomi The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) International Journal of Accounting & Finance in Asia Pasific Journal of Entrepreneurial and Business Diversity Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi
Puspita, Ayu Fury
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Sanksi, Sosialisasi dan Edukasi, Pelayanan Pajak, dan Pemeriksaan Pajak Terhadap Kepatuhan Pajak Purwanto, Dhanang Dharmarendra Dwiki; Puspita, Ayu Fury
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.74299

Abstract

This study examines the factors influencing tax compliance among individual taxpayers in Indonesia and Malaysia, focusing on tax socialization and education, tax services, tax audits, and tax sanctions. The background issue is the low tax compliance rate in Indonesia, which affects the government's ability to fund development. This research employs a quantitative method, utilizing a survey distributed to individual taxpayers in Singosari, Malang, Indonesia, and Melaka, Malaysia. Data analysis was conducted using regression to identify the influence of independent variables on tax compliance. The findings reveal that tax socialization and education, as well as tax services, do not have a significant impact on tax compliance in both countries. These results suggest that the Theory of Planned Behavior may not be appropriate for these variables, and the Diffusion of Innovations theory might be more relevant. On the other hand, tax sanctions and audits are shown to have a significant effect in enhancing tax compliance. In conclusion, a more effective approach to improving tax compliance is by reinforcing the threat of sanctions and the intensity of tax audits.
Profiling Model Digitalisasi Administrasi Pajak di Kota Malang: Sanksi, Pemeriksaan, Sosialisasi dan Pelayanan Perpajakan Puspita, Ayu Fury; Pusposari, Devi
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81332

Abstract

Despite various strategies implemented by the Malang City Government to optimize local tax revenue, taxpayer compliance has not improved as anticipated. This study aims to analyze the impact of sanctions, inspections, socialization, and tax services on taxpayer compliance, contributing to the development of a digital tax administration model in Malang City. Utilizing a quantitative approach, data were collected through online questionnaires from 210 taxpayers and analyzed using multiple regression with SPSS software. The results revealed that sanctions, inspections, socialization, and tax services significantly influence taxpayer compliance. These findings suggest that a balanced approach incorporating both strict enforcement measures such as sanctions and inspections, alongside proactive engagement through socialization and improved tax services, can enhance compliance. This integrated strategy is essential for the digitalization of tax administration in Malang, aiming to make the system more efficient and user-friendly, thereby potentially increasing taxpayer compliance.
Are the Beneish model and restatement relevant in detecting tax evasion? Christabella, Challista; Puspita, Ayu Fury
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20422

Abstract

Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.Design/Methodology/Approach: The data were analyzed by logistic regression, and the samples of basic material entities listed on the Indonesia Stock Exchange for 10 years, from 2012 to 2021, were selected through the purposive sampling method. The dependent variable of tax evasion indication was measured by Beneish M-score and restatement methodsResearch findings: The results of this study exhibit that pressure represented by financial stability and financial targets proves to indicate tax evasion, while the opportunity (represented by the nature of the industry and ineffective monitoring), rationalization (represented by audit opinion), competence (represented by change in directors), and arrogance (represented by dualism position) do not prove to indicate tax evasion. Theoretical contribution/Originality: Providing additional empirical evidence on the application of the Fraud Pentagon Theory for detecting tax evasion through the integration of the Beneish model and restatement methods.Practitioner/Policy implication: This research can be used by taxpayers, tax officers, tax examiners, and auditors to detect and reduce tax evasion in Indonesia.Research limitation/Implication: The limitations of this study can be seen in the results of the determination coefficient, which is quite low, so there are still other indicators that cannot be explained through this study.
PERBEDAAN PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI MENGENAI PERAN AKUNTAN PAJAK DI ERA TAXING ARTIFICIAL INTELLIGENCE Abigail, Merida Widya; Puspita, Ayu Fury
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan persepsi yang signifikan antara dosen dan mahasiswa akuntansi mengenai peran akuntan pajak di era taxing AI. Sampel yang digunakan terdiri dari 37 dosen akuntansi dan 74 mahasiswa akuntansi FEB UB dengan menggunakan teknik purposive sampling. Jenis penelitian ini adalah kuantitatif metode survei dengan menggunakan kuesioner. Metode analisis data yang digunakan adalah analisis deskriptif dan uji beda menggunakan uji Mann-Whitney U. Pengujian hipotesis menggunakan uji Mann-Whitney U memperoleh hasil nilai sig. (2-tailed) = 0,004 (sig.(2-tailed) < 0,05) sehingga hipotesis alternatif diterima. Hal ini menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara dosen akuntansi dan mahasiswa akuntansi mengenai peran akuntan pajak di era taxing AI.
Building Financial Capability of MSMEs through Financial Factor Analysis and its Effect on Lending Policy on P2P Lending Platforms Wulandari, Putu; Novianti, Nurlita; Puspita, Ayu Fury
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.786

Abstract

Purpose — This study aimed to analyze the effect of MSME financial factors, which consist of credit score, business turnover, leverage ratio, number of loans, company size, and profitability, on P2P lending policies. Design/methodology/approach—This study uses a quantitative research approach to test research hypotheses relevant to the research phenomenon. The logistic regression data analysis technique examined the factors that influence credit-granting decisions. Practical implications—This research's practical implications are that it will benefit MSME business actors by preparing important financial data to obtain alternative funding sources other than conventional financial services. Originality/value—This study reveals the financial variables that are important to consider in providing P2P loans to MSMEs, which is expected to provide hope for MSMEs to develop financial capabilities and increase business growth.   Paper type — Case study
Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion Ludigdo, Unti; Pusposari, Devy; Puspita, Ayu Fury
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1459

Abstract

This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University. The data obtained was analyzed using descriptive statistics used Statistical Package for The Social Science program. Previous research determined that the higher a person’s earnings, the lower his or her tendency to commit evasion of tax, while based on respondent percepstions this study showed that the higher someone’s income, the greater her or his probability to commit tax evasion. Related to employment, no significant distinction regarding employment and tax evasion. However, this study showed that some jobs encourage the workers to commit tax evasion. The study found obstacles in the research subjects and did not get in-depth results. Focusing attention on factors including gender, income, major, education, employment can increase the application of tax ethics and reduce the rate of tax evasion.
Prediction of the Opsen PKB otential in East Java RAMADHANI, Galuh Fitria; PUSPITA, Ayu Fury
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 4 (2025): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i4.370

Abstract

Purpose:Opsen PKB, as the latest additional tax levy imposed on taxpayers, needs to be studied to predict its revenue potential in order to support maximum tax realization. Methodology:Therefore, this study was written with the aim of predicting the potential of Opsen PKB in East Java using time series analysis via two scientific methods, namely simple linear regression and single exponential smoothing. The use of two different scientific methods for prediction is done to provide two different views on it.Findings:The results of the prediction calculation using simple linear regression showed good forecast accuracy and a steady increase in Opsen PKB. However, the prediction results were linearly patterned for the next ten periods, indicating that the model was not able to capture fluctuations in the time series data.Implication:Meanwhile, the results of calculations using one of the single exponential smoothing models predicted a decline for the next period, with no pattern.
The Effect of Corporate Social Responsibility Disclosure on Financial Performance with Financial Distress As A Moderating Variable Adhy Putra, Karya; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

CSR programs, over time, play a highly important role for companies; as such, conducting them properly helps a company obtain legitimacy from stakeholders, send positive signals to potential investors, and is believed to affect the company's financial performance. However, economic uncertainty often makes it difficult for companies to turn a profit and pushes them into financial distress. Therefore, this study aims to determine whether financial distress can affect the correlation between CSR and company financial performance.  This study includes nine company samples selected through purposive sampling and involves secondary data analyzed quantitatively using panel data regression and MRA.  ROA and ROE, as proxies for financial performance, are the dependent variables in this study; CSR is the independent variable; and financial distress is the moderating variable. The results of this study suggest that CSR has a positive effect on financial performance and that financial distress negatively moderates the correlation between CSR and financial performance.
The Effect Of Green Accounting, Corporate Social Responsibility, And Good Corporate Governance On Firm Value Amanta, Wafiqah Sakhi; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effects of green accounting, corporate social responsibility, and good corporate governance, as reflected in managerial ownership, institutional ownership, and audit committees, on firm value. Variable firm value using the price-to-book-value ratio. This study is a quantitative study using secondary data obtained from the company's financial and sustainability reports. The study sample was determined using purposive non-probability sampling, comprising 14 companies listed on the SRI KEHATI Index of the Indonesia Stock Exchange during the period 2020 to 2024 that had accessible and complete data for all variables. Data analysis was conducted using multiple linear regression in SPSS version 26. The results indicate that green accounting, along with good corporate governance as reflected in managerial and institutional ownership, has a significant influence on firm value. In contrast, corporate social responsibility and good corporate governance, as reflected through the audit committee, do not have a substantial impact on firm value.
Co-Authors Abigail, Merida Widya Adhy Putra, Karya Aditya Wahyu Jatmika Adliawan, Mirza Aini, Istiati Nurul Amanta, Wafiqah Sakhi Azzahra, Shafira Amelia Christabella, Challista Damayanti, Made Tara Darmawan, Jaka Isna Darmawan Devi Pusposari Devy Pusposari Hidayat, Fadiel Lase, Maria Inggried Soinia Mirna Amirya Mufid, Muhammad Farras Nurlita Novianti Purwanto, Dhanang Dharmarendra Dwiki RAMADHANI, Galuh Fitria Soebroto, Bambang Unti Ludigdo Wulandari, Putu