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All Journal Jurnal Akuntansi dan Pajak Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Economics, and Social Development Journal of Social Research Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management Jurnal Riset Ekonomi dan Akuntansi Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Ahmad Syifaudin
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Do Indonesia Tax Rules Support Or Hinder Sme’s Tax Conformity? Bagas Deny Reza; Karel Marcellino; Ulfi Dania; Ahmad Syifaudin
Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i8.2177

Abstract

This study aims to determine the effect of tax knowledge, tax awareness, and tax sanctions on tax compliance in the SME sector in Cirebon City, Indonesia. The population of this study was 2,426 SMEs in Cirebon City, and a sample of 343 was used for analysis, with purposive random sampling employed. This study employs a quantitative approach with SPSS. For testing the analyses employed, this study utilizes a quantitative approach. The findings indicate that tax compliance is significantly influenced by tax knowledge, tax awareness, and tax enforcement among SME actors.
Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance Safira Ainun Nisa; Dwi Sintia Wati; Ahmad Syifaudin
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.691

Abstract

This study investigates how corruption, financial access, and gender affect tax compliance. 52 nations' worth of World Bank Survey data from 2019 to 2023 are used in this analysis. This investigation's results demonstrate that corruption positively impacts tax compliance. The second conclusion is that money availability improves tax compliance. The conclusion is that tax compliance has no benefit from having female senior managers. The keys to increasing tax compliance are avoiding dishonest behavior, paying taxes cooperatively, and allowing businesses to obtain financing. Our study incorporates the gender of firm managers, access to financing, and corruption into a model to forecast how enterprises will comply.
Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan terhadap Pengungkapan Lingkungan dengan Profitabilitas sebagai Variabel Intervening Deviana Amellia Putri; Acep Komara; Ahmad Syifaudin
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4149

Abstract

This study aims to examine the influence of environmental performance (X1) and firm size (X2) on environmental disclosure (Y), with profitability serving as a mediating variable. The research is prompted by escalating regulatory pressures, such as the PROPER mechanism, which mandates greater transparency amidst growing concerns regarding greenwashing practices within Indonesia's manufacturing sector.Adopting a quantitative approach and employing a purposive sampling method, this study measures variables through PROPER rating indicators, the logarithm of total assets, and Return on Assets (ROA). The analytical results demonstrate that environmental performance exerts a significant influence on the extent of environmental disclosure, reflecting corporate commitment to maintaining public legitimacy. Conversely, firm size was found to have no significant effect on disclosure levels.A crucial finding reveals that profitability fails to function as a mediating variable. This indicates that corporate decisions to disclose environmental information are driven primarily by regulatory compliance and ethical responsibility rather than purely financial motives. Consequently, strengthening external oversight remains essential to fostering corporate transparency.
Co-Authors Acep Komara Anastasia Susty Ambarriani Azis, Hellen Nadya Putri Bagas Deny Reza Deviana Amellia Putri Dwi Septiyani Dwi Sintia Wati Hanif Rani Iswari Hendry Kurniawan Karel Marcellino Krisnanto Krisnanto Mada Purwanto Wahyu Nugroho Mayndarto, Eko Cahyo Nugraha, Erik Nurasiah Nurasiah Nurhidayanti, Nurhidayanti Ryana Noer Kholiazmi Safira Ainun Nisa Savira, Agnes Dea Siti Jubaedah Suryanto, Beni Ulfi Dania