Article Per Year (5 Year)
p-Index From 2021 - 2026
2.064
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen dan Bisnis QISTINA: Jurnal Multidisiplin Indonesia Postgraduate Management Journal Innovative: Journal Of Social Science Research Journal of Social Science
Latif, Adi Sofyana
Unknown Affiliation
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Physics Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Latif, Adi Sofyana; Darma, Sapta Setia; Septanta, Rananda; Arslan, Rijal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Wibowo, Muhamad Eko Ari; Septanta, Rananda
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1352

Abstract

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan Dwiyuniar, Nurarifah; Latif, Adi Sofyana
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6928

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keputusan investasi, keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel dengan menggunakan aplikasi Eviews versi 13 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu Perusahaan sektor infrastruktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil 69 populasi penelitian menjadi 8 sampel akhir penelitian atau 40 data observasi yang diolah dalam penelitian ini. Hasil penelitian menunjukan bahwa secara simultan keputusan investasi, keputusan pendanaan, dan kebijakan deviden berpengaruh terhadap nilai perusahaan.
Co-Authors Arslan, Rijal Darma, Sapta Setia Dwiyuniar, Nurarifah Ekarisma, Deny Iriyanti, Iriyanti Lutfi, Raden Ai Ramdani, Chaeru Syahru Ramdhani, Chaeru Syahru Risma, Deny Eka Saga, Baharudin SEPTANTA, RANANDA Wibowo, Muhamad Eko Ari Wibowo, Muhammad Eko Ari