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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Taufiq, Abd. Rohman; Oktris, Lin; Saat, Maisarah Mohamed
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Oktris, Lin; Muktiasih, Indri; Azhar, Zubir
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p1-14

Abstract

Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an effective and sustainable taxation system. However, tax compliance levels are often influenced by various factors, including tax understanding and taxpayer morality. On the other hand, tax awareness is considered a factor that can either strengthen or weaken the relationship between tax understanding and morality with tax compliance. Research Methods: This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to taxpayers in several major cities in Indonesia. The sample consists of 100 respondents selected randomly. The collected data were analyzed using multiple regression techniques and moderation analysis to test the research hypotheses. Finding/ Results: The results show that tax understanding has a positive and significant influence on tax compliance. Additionally, taxpayer morality is also found to have a positive and significant influence on tax compliance. Conclusion: Taxpayers with high morality tend to be more aware of their tax obligations and are more compliant in reporting and paying taxes. Taxpayers with a good understanding of tax regulations and provisions tend to be more compliant in fulfilling their tax obligations.
Tax Understanding, Morality, and Compliance: The Moderating Role of Tax Awareness in Jakarta's Delivery Service Companies Muktiasih, Indri; Oktris, Lin
Journal of Social Research Vol. 4 No. 4 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i4.2508

Abstract

This study examines the effects of tax understanding and taxpayer morality on tax compliance moderated by tax awareness. Tax compliance is very important to ensure that the government obtains sufficient state revenue. Factors that influence compliance, such as tax understanding, taxpayer morality, and tax compliance have been widely conducted, but research influenced by tax awareness as a moderator variable has not been widely conducted. Tax understanding can help taxpayers fulfill their obligations, while taxpayer morality is related to ethical beliefs that drive compliance. Tax awareness involves individuals' recognition of their tax responsibilities. This quantitative study used a survey approach, collecting data through questionnaires from 103 corporate taxpayers in a shipping service company in Jakarta. Data were analyzed using the Partial Least Squares (PLS) method. Tax understanding has a positive impact on tax compliance, while taxpayer morality has no significant effect. Tax awareness weakens the relationship between tax understanding and compliance but does not significantly moderate the impact of taxpayer morality on compliance. In addition, tax awareness negatively affects compliance, because taxpayers who are more aware can be critical of the tax system. As a result of this study, taxpayers with better tax understanding are more compliant. Taxpayer morality alone is not enough to drive compliance, with factors such as understanding and awareness playing a more dominant role. While tax awareness moderates the effect of tax understanding on compliance, it does not moderate the effect of taxpayer morality. High awareness can lead to greater criticism of the tax system, reducing compliance.
Optimalisasi Publikasi Guru di Era Merdeka Belajar: Kolaborasi MGMP dan Perguruan Tinggi dalam Penguatan Kompetensi Penulisan Ilmiah Nugroho, Lucky; Oktris, Lin; Apollo, Apollo; Andesto, Ronny; Soeharjoto, Soeharjoto; Putra, Yananto Mihadi; Purnama, Adhy
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.240

Abstract

The problem of low teacher skills in writing scientific articles is a challenge in developing professionalism and fulfilling publication obligations for promotion. This Community Service Program aims to improve the ability of MGMP Accounting Central Jakarta 1 teachers in compiling scientific articles based on Classroom Action Research through structured training and intensive mentoring. The activity was carried out with a participatory approach through workshops, hands-on practice, and continuous online and hybrid consultations. The activity results showed a significant increase in participants' understanding of scientific writing techniques, with 80% of participants drafting articles and 30% ready to be submitted to accredited journals. Key recommendations include follow-up mentoring to the publication stage and establishing a teacher writers' forum to encourage collaboration and sustainability capacity building.
The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia Anasta, Lawe; Oktris, Lin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Objectives: This study wants to test the effect of the positive accounting theory model, namely leverage, profitability, and company size to detect earnings management practices in public companies in Indonesia. In addition, this study also wants to know about the effect of CEO narcissism on the practice of earnings management in public companies. Methods: This study uses secondary data from public companies in Indonesia from 2018 to 2023. Data analysis was carried out using the MRA model. Results: The results of this study indicate that the positive accounting theory model, namely leverage, profitability, and company size, has a positive effect on the occurrence of earnings management practices in public companies. In addition, the narcissistic nature of the CEO is also known to moderate the influence of leverage and company profitability in determining the occurrence of earnings management practices.
Incentives, Institutional Ownership, and Profitability on Tax Avoidance, Moderated by Audit Quality Utama, Fahreza; Oktris, Lin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4138

Abstract

The purpose of this study was to examine the effect of management incentives (executive compensation), institutional ownership, and profitability on tax avoidance moderated by audit quality. Tax avoidance in this study is measured by the Effective Tax Rate (ETR) proxy. This research is quantitative type research that uses secondary data sources derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples obtained was 213 data using purposive sampling method. The data in this study is panel data so that panel data regression analysis is carried out which is assisted by the EVIEWS (Econometric Views) version 10 data processing program. The results of this study indicate that management incentives and institutional ownership have no significant effect, but profitability has a significant positive effect. Furthermore, audit quality cannot moderate the effect of management incentives on tax avoidance, but audit quality can moderate the effect of institutional ownership and profitability on tax avoidance
Pengaruh Institutional Ownership dan Foreign Ownership terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Industri Kelapa Sawit di BEI 2020–2024) Kancana, Ilham Amanah Rangga; Oktris, Lin
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7933

Abstract

Purpose – This study aims to examine the effect of institutional ownership and foreign ownership on tax avoidance with transfer pricing as a mediating variable.Methodology – The research sample includes 18 palm oil companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The analysis was conducted using panel data regression with Common, Fixed, and Random Effect models, followed by Chow, Hausman, and LM tests. Mediation testing was carried out using the Baron–Kenny approach, Sobel test, and wild cluster bootstrap-t procedure.Findings – The results show that institutional ownership has no significant effect on either tax avoidance or transfer pricing. In contrast, foreign ownership has a significant positive effect on transfer pricing, while transfer pricing has a negative effect on tax avoidance. Mediation testing indicates that transfer pricing does not mediate the relationship between institutional ownership and tax avoidance, but the wild cluster bootstrap-t test suggests a marginal negative mediation between foreign ownership and tax avoidance.Theoretical and Policy Implications – The findings indicate that ownership structure can shape the pattern of related-party transactions, and more comprehensive transfer pricing disclosure is aligned with lower levels of tax avoidance. In practical terms, this study encourages strengthening risk-based supervision and the quality of related-party transaction documentation.Novelty – This study provides new empirical evidence in the Indonesian palm oil industry by combining various mediation approaches, showing that transfer pricing disclosure can function as a compliance mechanism rather than merely as a tool for tax avoidance.
Pengaruh Intellectual Capital, Leverage, Dewan Direksi pada Sustainability Reporting: Moderasi Pengalaman Direktur Aristya, Muhhamad Azhari Brian; Oktris, Lin
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7934

Abstract

Main Objective - To analyze the effect of intellectual capital, leverage, and board characteristics on the quality of sustainability reporting with directors’ experience as a moderating variable.Method - A quantitative explanatory approach using secondary data from 30 companies listed on the IDX during 2021–2024, analyzed with panel data regression (E-Views).Main Findings - Directors’ experience does not moderate the relationship between intellectual capital, leverage, and multiple directorships with sustainability reporting. However, intellectual capital, leverage, and directors’ experience directly affect the quality of reporting.Theoretical and Policy Implications - The results highlight the importance of experienced directors in managing intellectual capital and leverage to improve the quality of sustainability reporting.Research Novelty - This study identifies a gap showing that directors’ experience is more effective when combined with intellectual capital, while its moderating role on leverage and multiple directorships is not significant. The contribution lies in offering a new perspective on the combination of leadership and intellectual assets in fostering corporate legitimacy.
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

Abstract

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.
The Influence Of Tax Audits, Taxpayer Services, And The Role Of Account Representatives On Taxpayer Compliance Irwan, Irwan; Oktris, Lin
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 3 No. 10 (2024): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v3i10.324

Abstract

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Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Aristya, Muhhamad Azhari Brian Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Irwan Irwan Kancana, Ilham Amanah Rangga Kiki Kusumayadi Ahadiyat Lawe Anasta, Lawe Lucky Nugroho Mappayunki, Ratna Muhammad, Zikri Muktiasih, Indri Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Perdana, Deden Afriyanto RINI RINI Rini Rini Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Soeharjoto, Soeharjoto Sulastri Sulastri Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Yananto Mihadi Putra Yusoff, Yusliza Mohd Zuha Rosufila