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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Strategic and Global Studies Journal of Social Research Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Keamanan Nasional Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Penelitian Pendidikan Indonesia TECHNOVATE Dinasti Information and Technology Atestasi : Jurnal Ilmiah Akuntansi
Nurbaiti, Beti
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Journal : Research Trend in Technology and Management

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Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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

Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Hafizh, Muhammad Maulana; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Co-Authors Agalliao, Lavenia Anwar, Bunga Aprilia Salsabilla Ayu Permata Sari Azhara, Yarika Chotib, Chotib, Chotib Dewi, Atika Somantri Dinanti, Dara Dwi Setyowati Hadiningrat, Mohamad Axel Putra Hafizh, Muhammad Maulana Hasan, Chotib K, Kemas Ridwan Kurniawan Utama, Hery Maharani Raijaya, I Gusti Agung Ayu Karishma MIA SISCAWATI murdayani, murdayani Ningrum, Endah Prawesti Nuryati, Tutty Purba, Lidia Margaretta Putri, Lita Aulia Putri, Sela Dwi Putri, Yosi Ika Rahmawati, Siska Aprilia Rusliwa Somantri , Gumilar Soehardi Soehardi Sundari, Iska Ayu Tusoleha Rony, Zahara Wahyu Hidayat, Wastam Wardani, Tiara Kusuma Wijayatu Sholihah, Silvi Yulaeli, Tri