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All Journal INVENTORY: JURNAL AKUNTANSI Jurnal E-Bis: Ekonomi Bisnis Jurnal Inovasi Penelitian Eksos Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Cakrawala Ilmiah Kapuas
Merry Triani
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Persepsi Mahasiswa Akuntansi Mengenai Tax Evasion Triani, Merry; Lestari, Melati Pramudita; Prastetyo , Henri
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2039

Abstract

This study aims to determine the influence of fairness, taxation system, and discrimination on students' perceptions of tax evasion. The research background is the high incidence of tax evasion cases in Indonesia, which hinders state revenue. The research method employs a quantitative approach with data collection through questionnaires. The research sample consists of 6th and 8th-semester students of the D4 Accounting study program at Pontianak State Polytechnic. Data analysis uses multiple linear regression. The results show that fairness and discrimination do not significantly influence students' perceptions of tax evasion, while the taxation system has a significant effect. These findings indicate that a sound taxation system can reduce the perception that tax evasion is an ethical action. This research contributes to efforts to improve tax compliance through enhancements in the taxation system.
Analisis Pengaruh Penanaman Modal Dalam Negeri (PMDN), Penanaman Modal Asing (PMA), Tenaga Kerja, Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi (Studi Kasus Di Provinsi Kalimantan Barat) Muhammad Nadiv Avilla; Yani Riyani; Merry Triani; Widodo Putro Suharto
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 3 (2026): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i3.4591

Abstract

This study is motivated by the importance of economic growth as a key indicator of regional development success, which is influenced by various factors such as investment, labor, and government expenditure in West Kalimantan Province, where economic growth has shown fluctuating trends during the 2019–2023 period. The objective of this study is to analyze the effect of Domestic Investment (PMDN), Foreign Investment (PMA), labor, and government expenditure on economic growth. The objective of this study is to analyze the effect of Domestic Investment (PMDN), Foreign Investment (PMA), labor, and government expenditure on economic growth. This research employs a quantitative approach with a correlational design. The population consists of all regencies/cities in West Kalimantan Province, with a sample of 14 regions observed from 2019 to 2023, resulting in 70 panel data observations. The data used are secondary data obtained from the Central Statistics Agency (BPS) through documentation techniques. Data analysis is conducted using panel data regression with EViews software, including model selection tests (Chow, Hausman, and Lagrange Multiplier) and classical assumption tests. The results indicate that partially, PMDN (p=0.457), PMA (p=0.120), labor (p=0.549), and government expenditure (p=0.570) do not have a significant effect on economic growth. Simultaneously, all independent variables also show no significant influence (F=0.862; p=0.499). The coefficient of determination (R²) is 0.1213, meaning that only 12.13% of the variation in economic growth can be explained by the model. In conclusion, the examined variables are not sufficient to explain economic growth optimally, indicating the need for more effective policies and the inclusion of other variables such as human capital quality, infrastructure, and leading economic sectors to promote sustainable economic growth.
Co-Authors Agus Widodo Andjioe, Oscar Rynandi Anik Cahyowati Cahyowati, Anik Desty Wana Fiorintari Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Ika Kurnia Indriani Indriani, Ika Kurnia Lestari, Melati Pramudita Linda Suherma Melati Pramudita Lestari Muhammad Nadiv Avilla Murti Puspita Rukmi Ninik kurniasih Pramudita, Melati Pramudita Prastetyo , Henri Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sari, Arindya Sari, Wida Arindya Tashadi Tarmizi Wana, Desty Wida Arindya Sari Widodo Widodo Yani Riyani Yohanes Adi Nugroho