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All Journal Journal of Accounting and Investment International Journal of Trends in Accounting Research AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Ruwanti, Gemi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Anuar Syahdan, Saifhul; Abdul Rahman, Rahayu; Nastiti, Rizky; Ruwanti, Gemi; Norbaiti, Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.472 KB) | DOI: 10.54951/ijtar.v3i1.291

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Nastiti, Rizky; Syahdan, Saifhul Anuar; Fauzi, Cherrya Chairunnisa Maulidya; Ruwanti, Gemi; Asiah, Antung Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.933 KB) | DOI: 10.54951/ijtar.v4i1.484

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Unveiling the factors shaping corporate tax behavior: an empirical study Ningsih, Melly Agustina; Ruwanti, Gemi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20428

Abstract

Research aims: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of independent commissioners, firm size, and access to tax facilities.Design/Methodology/Approach: Multiple linear regression analysis was employed as the research methodology. The study focused on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the period from 2018 to 2021, utilizing a purposive sampling approach—the final sample comprised 18 companies that met the specified criteria.Research Findings: The results indicated that profitability and tax facilities exhibited a negative impact on tax management, while leverage had a positive influence. Conversely, the capital intensity ratio, presence of independent commissioners, and company size did not significantly affect tax management.Theoretical Contribution/Originality: Effective tax management can enhance company compliance with tax obligations and mitigate the likelihood of aggressive tax strategies.Practitioner/Policy Implications: This research provides a valuable benchmark for companies to implement sound tax management practices aligned with tax regulations. Additionally, it offers insights for policymakers to refine tax regulations accordingly.
Understanding, Sanctions, and Tax Awareness of Taxpayer Compliance with Information Systems as Moderation Variables Seftiannoor, Aulia; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.712

Abstract

This study aims to obtain empirical evidence of the influence of understanding, sanctions and tax awareness with information systems as moderating variables. The population in this study is café MSMEs registered with the Ministry of Cooperatives and SMEs as many as 61 businesses. The sampling technique used saturated sampling. The number of samples obtained was 32 respondents. The data analysis technique used is multiple linear regression. The results showed that tax awareness had a positive and significant effect on taxpayer compliance, while tax understanding and tax sanctions had no effect on taxpayer compliance. Information systems moderate the effect of tax understanding, tax sanctions and tax awareness on taxpayer compliance.
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership Elisa; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Koroy, Tri Ramaraya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.939

Abstract

This study aims to analyze the effect of tax avoidance and earnings management on the cost of equity capital, with managerial ownership as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach using secondary data derived from audited annual financial statements. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total of 55 companies that met the data completeness requirements. The variables in this study include tax avoidance (measured by the Effective Tax Rate), earnings management (measured using the Modified Jones Model 1995), cost of equity capital (measured using the Capital Asset Pricing Model), and managerial ownership (measured by the proportion of managerial shareholding). The data were analyzed using the Moderated Regression Analysis (MRA) technique with the assistance of SPSS software. The findings indicate that tax avoidance positively affects the cost of equity capital. Meanwhile, earnings management has a negative effect on equity capital costs. Managerial ownership moderates the relationship between both tax avoidance and earnings management on the cost of equity capital.
Pengaruh Financial Distress, Ukuran Perusahaan, dan Leverage Terhadap  Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Puspita, Eka; Ruwanti, Gemi; Asyikin, Jumirin; Boedi, Soelistijono
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1780

Abstract

This study aims to examine the effect of financial distress, firm size, and leverage on earnings management with managerial ownership as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research employs a quantitative approach using secondary data from annual reports and financial statements, with samples selected through purposive sampling, resulting in 57 observations from 43 companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that financial distress and leverage have no significant effect on earnings management, while firm size shows a significant positive influence on earnings management. Furthermore, managerial ownership does not moderate the relationship between financial distress, firm size, and leverage with earnings management. These results indicate that firm size plays a dominant role in driving earnings management practices, while relatively small managerial ownership has not been sufficient to act as an effective control mechanism. Therefore, companies are advised to maintain transparency in financial reporting, and investors are encouraged to consider firm size and ownership structure when assessing earnings quality.
Co-Authors Abdul Rahman, Rahayu Anuar Syahdan, Saifhul Asiah, Antung Noor Boedi, Soelistijono Eka Puspita Elisa Fauzi, Cherrya Chairunnisa Maulidya Jumirin Asyikin Nastiti, Rizky Ningsih, Melly Agustina Norbaiti, Norbaiti Saifhul Anuar Syahdan Seftiannoor, Aulia Tri Ramaraya Koroy Zaini, Siti Aisyah Mukarramah