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All Journal JURNAL LENTERA BISNIS Journal of Business, Accounting and Finance
Masruri, Fahrul Alam
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Economics, Econometrics & Finance Social Sciences

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The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang) Cahyani, Vini; Masruri, Fahrul Alam; Radia, Dewi Andita Permatasari; Ridwan, Zulkifli M
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies
Profitability's Impact on Tax Avoidance in IDX-Listed Energy Firms (2021–2023 Study) Noviana, Endah Siti; Masruri, Fahrul Alam; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to see the Effect of Profitability on Tax Avoidance (Empirical Study of Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023). This study uses a quantitative research method. The population in this study is the Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023. The sample selection method used in this study is the purposive sampling method, where there are 10 oil, gas and coal sub-sector energy companies that meet the sample criteria with a 3-year observation method. The analysis methods used in this study include descriptive statistics, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression analysis, hypothesis tests (t-tests and f-tests), and determination coefficient tests. Based on the test results, it shows that profitability (Return On Asset) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.420> 0.05 and the calculated t value <t table, which is -0.818 <2.051, so H1 is rejected. Profitability (Return On Equity) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.683> 0.05 and the calculated t value <t table, which is -0.413 <2.051, so H1 is rejected. Simultaneously, profitability (ROA and ROE) have a significant effect on tax avoidance with measurement using ETR as evidenced by the resulting sig value of 0.005 <0.05 and Fcount> Ftable, which is 6.467> 3.35, so H1 is accepted. This means that partially ROA and ROE on tax avoidance do not have a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023. While simultaneously profitability (ROA and ROE) on tax avoidance has a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023.
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Williyany, Hanny; Masruri, Fahrul Alam; Kurniasih, Nining
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v1i1.158

Abstract

The background of writing this thesis is the lack of awareness and knowledge of land and building tax sanctions in South Sumedang District. The object of research is South Sumedang District. This study aims to determine how the influence of awareness and sanctions on the compliance of land and building taxpayers in South Sumedang District. The method used in this research is quantitative method. The data collection technique used a questionnaire with a total of 100 samples. The method of determining the sample uses probability sampling using the Slovin formula. The results of this study indicate that the taxpayer awareness variable has a significant effect on land and building taxpayer compliance and has a significant effect with a Tcount of 3.050 > Ttable 1985. The sanctions variable has a significant effect on the compliance of the Land and Building taxpayers and has an effect with Tcount 3.081 > Ttable 1.985 and simultaneously the taxpayer awareness and sanctions variables have a significant effect on the compliance of land and building taxpayers in South Sumedang District and have an effect with Fcount 6.230>Ftable 3.091 and give an effect of 43.1% and 100%-43.1% = 56.9% influenced by other factors that are not included in the research variables
The Influence Of Taxpayer's Knowledge And Awareness On Motor Vehicle Taxpayer Compliance (Sumedang Regency SAMSAT Empirical Study) Masruri, Fahrul Alam; Herlina, Herni
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1359

Abstract

The core problem of this research is the lack of taxpayer knowledge and taxpayer awareness in paying motor vehicle taxes in Sumedang Regency. This study aims to determine how much influence the knowledge of taxpayers and awareness of taxpayers has on taxpayer compliance in paying motor vehicle taxes in Sumedang Regency. This study uses quantitative methods or primary data. The method of determining the sample using probability sampling using the slovin formula. Data collection techniques using a questionnaire with a total of 100 samples. The data analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that the variable of taxpayer knowledge has a significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 81.08%. The variable of taxpayer awareness has no significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 80.55%. Simultaneously the variables of knowledge and awareness of taxpayers have a significant effect on taxpayer compliance in paying their motorized vehicle taxes and have an effect of 35.9%
The Impact of Self Assesment System Implementation and Tax Collection on Value Added Tax Revenue at KPP Madya Bandung Arianti, Fira; Masruri, Fahrul Alam; Rahman, Erpi
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This research is motivated by the lack of awareness of taxpayers in paying value added tax based on the number of VAT periods and uncollectible tax arrears for value added tax for 2019- 2023. This research aims to find out how much influence the self assessment system and Tax Collection have on Value Added Tax Revenue. The research methods used in this research are quantitative methods and survey methods. Data collection was used using a random sampling technique by distributing questionnaires to 98 respondents as samples. The data analysis techniques used in this research are normality test, multiple linear regression analysis, Pearson correlation analysis, coefficient of determination (R²) analysis, t-test and f-test hypothesis testing using the IBM SPSS Version 25 program. The results of this study show that : (1) The Self Assessment System has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.349, a Determination Coefficient (R²) value of 0.201 or 20.1%, the effect is low but certain, and the rest is influenced by other variables that are not researchers discussed in this research, the t-count value > t- table (3.800>1.6608) with a significant value of 0.001<0.05. (2) Tax collection has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.165, a Determination Coefficient (R²) value of 0.152 or 15.2%, the influence is low, and the remainder is influenced by other variables that the researchers did not discuss in the research In this case, the t-count>t- table value is (2.914>1.66088) with a significant value of 0.004<0.05. (3) The Self Assessment System and Tax Collection have a positive and significant effect on Value Added Tax Revenue. With a Coefficient of Determination (R²) value of 0.267 or 26.7%, the influence is sufficient, and the rest is influenced by other variables that the researchers did not discuss in this study. And with a value of F- count>F-table (17.265>3.09) with a significant value of 0.001<0.05
The Influence of Profitability on Tax Avoidance (Empirical Study on Manufacturing Companies in the Basic and Chemical Industry Subsectors Listed on the Indonesia Stock Exchange 2018-2022 Krisdina, Tiana Fenny; Masruri, Fahrul Alam; Riyanti, Kartika
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims tp analyze the effect of profitability on tax avoidance empirical study in manufacturing companies in the basic and chemical industry sub-sectors listed on the indonesian stock exchange (BEI) 2018-2022 for the descriptive and verification approaches. The population of this study are manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX for the 2018-2022 period, with purposive sampling method, in which the are 29 manufacturing companies in the basic and chemical industry subsector that meet the sample criteria with a five year observation method. Based on the test result showed that profitability with ROA measurement has no significant effect on tax avoidance with CETR measurement is avidenced by the value of 0,100 > 0,05 and the value -thitung < ttabel is -1,656 < 1,977 then H0 is accepted. Profitability with ROE measurement has no significant effect on tax avoidance with CETR measurement is evidenced by the value of 0,157 > 0,05 and the value thitung < ttabel is 1,422 < 1,977. Meaning that profitability with ROE does not have a significant effect on manufacturing companies in the basic and chemical industries subsector listed on the Indonesia Stock Exchange in 2018-2022.
The Effect of Profitability and Transfer Pricing on Tax Avoidance in LQ45 Companies Listed on The IDX For The 2021-2024 Period Amani, Fathiya; Masruri, Fahrul Alam; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to analyze the effect of profitability and transfer pricing on tax avoidance in LQ45 companies listed on the IDX for the 2021-2024 period. The independent variables in this study are profitability and transfer pricing. While the dependent variable in this study is tax avoidance. The population and sample in this study are companies listed on the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sampling method used is purposive sampling, according to the predetermined criteria, a sample of 12 companies was obtained and a total of 48 financial report sample data. The analysis techniques used are descriptive analysis tests, classical assumption tests, hypothesis tests, namely multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, t tests and F tests. This study is a quantitative study where data is processed using the SPSS version 26 application. The results of this study indicate that partially profitability has a significant negative effect on tax avoidance and transfer pricing does not affect tax avoidance. In addition, profitability and transfer pricing do not simultaneously affect tax avoidance.
TAX PLANNING, COMPANY SIZE, AND FIRM VALUE IN REAL ESTATE Andy Adinegara, Ahmad; Fenny Krisdina, Tiana; Damayanti, D'liya; Masruri, Fahrul Alam; Kartika, Tita; Farman, Fanji
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2024

Abstract

This study aims to test and analyze the effect of Tax Planning and Company Size on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2024. By using quantitative research methods, sampling using purposive sampling by means of Judgment sampling, the sample of this study was 12 companies with 48 financial reports. The analysis method used in this research is multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing using the t test and F test. The results in the t test Tax Planning using Effective Tax Rate show that there is a significant negative effect as evidenced by the tcount is smaller than the t table (-2.545 < -2.014). Meanwhile, the t test of Company Size on Company Value has no effect as evidenced by the tcount greater than the ttable value (-0.628> -2.014). The results of the F test show that the Fcount is greater than the Ftabel of (3.389> 3.20), thus together the Tax Planning and Company Size variables have a significant effect on Firm Value in Property and Real Estate companies listed on the IDX in 2021-2024.
Co-Authors Amani, Fathiya ANDY ADINEGARA, AHMAD Arianti, Fira Cahyani, Vini Damayanti, D'liya Fanji Farman FENNY KRISDINA, TIANA Herlina, Herni Kartika, Tita Krisdina, Tiana Fenny Nining Kurniasih, Nining Noviana, Endah Siti Radia, Dewi Andita Permatasari Rahman, Erpi Ridwan, Zulkifli M Riyanti, Kartika Williyany, Hanny