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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Wacana Ekonomi Khazanah Sosial Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Summa : Journal of Accounting and Tax
Alkautsar, Muslim
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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How Attitudes, Subjective Norms, and Perceived Behavioral Control Influence Taxpayer Compliance: The Moderating Role of Intention to Comply in Garut District among Individual Taxpayers Alkautsar, Muslim; Hanifah, Hanifah; Basit, Acep Abdul
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33157

Abstract

The purpose of this article is to examine the influence of attitude, subjective norms, and perceived behavioral control on the compliance of entrepreneur as a taxpayer in Garut, moderated by the intention to comply with taxes. This study is motivated by the failure to achieve tax revenue targets due to the low compliance of entrepreneur taxpayers in reporting because self-assessment system. The methodology uses a quantitative descriptive and verificative approach involving 100 individual entrepreneurs as a taxpayers selected by convenience sampling. The questionnaire gives to the respondent and the analysis tool using path analysis. A positive regression coefficient indicates a direct and positive correlation between Subjective Norms and the Compliance of Individual Taxpayers. This favorable influence may materialize in the form of advice or encouragement for taxpayers to demonstrate compliant behavior. Furthermore, a positive association exists between Perceived Behavioral Control and the Compliance of Individual Taxpayers. Essentially, as the perceived level of control over behavior increases for an individual taxpayer, their compliance also tends to increase. Individual Taxpayer Compliance is influenced by their Attitude without mediation from Tax Compliance Intentions. This suggests that taxpayer compliance behavior may be solely shaped by the taxpayer's favorable attitude towards taxes. These findings suggest that indirectly, subjective norms, through tax compliance intentions, significantly impact individual taxpayer compliance. This test outcome suggests that Tax Compliance Intentions can serve as a moderating variable in this study.
Analisis Sentimen Publik Terhadap Kenaikan Tarif PPN di Indonesia dengan Pendekatan VADER Fauziah, Novi; Alkautsar, Muslim; Suryaman, Yaman; Roji, Fikri Fahru
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16796

Abstract

Kebijakan perpajakan seringkali dianggap sebagai isu yang menarik untuk dibicarakan publik dan menimbulkan tanggapan pro dan kontra. Tanggapan tersebut mengandung sentimen positif dan negatif yang diungkapkan melalui media sosial khususnya Twitter (X). Penelitian ini bertujuan untuk menganalisis bagaimana sentimen masyarakat terhadap kebijakan perpajakan di Indonesia khususnya kenaikan tarif pajak pertambahan nilai (PPN). Penelitian ini menggunakan metode deskriptif kualitatif dengan metode pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) yang belum banyak digunakan pada penelitian-penelitian sebelumnya. Pendekatan ini dapat mengukur bagaimana respon masyarakat terhadap kenaikan tarif PPN melalui media sosial dan memberikan pemahaman yang lebih mendalam mengenai interaksi antara kebijakan publik dan persepsi masyarakat. Hasil penelitian menunjukkan dominannya sentimen negatif, kritik, dan kekhawatiran masyarakat terhadap kenaikan tarif PPN yang memperparah kesenjangan pendapatan dan belanja sehingga hanya menambah beban masyarakat. Namun sentimen positif mendukung kenaikan tarif PPN karena mempercepat pemerataan pembangunan ekonomi nasional.  
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur Padila, Ajeng; Alkautsar, Muslim; Nurlaela, Lina
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2125

Abstract

Tujuan dari penelitian ini untuk menilai bagaimana profitabilitas, ukuran perusahaan, dan leverage berpengaruh pada pengungkapan emisi karbon. Data sekunder diperoleh dari Laporan keuangan tahunan 2020–2023 dan laporan keberlanjutan perusahaan manufaktur yang tercatat di BEI. Metode yang digunakan analisis regresi linier berganda dan purposive sampling dengan alat analisis spss versi 3.0. Delapan puluh perusahaan dipilih sebagai sampel untuk analisis. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage memiliki pengaruh positif yang signifikan terhadap tingkat pengungkapan emisi karbon. Sebaliknya, ukuran perusahaan justru memberikan pengaruh negatif terhadap pengungkapan emisi karbon, yang berarti semakin besar perusahaan, kecenderungan untuk mengungkapkan emisi karbon semakin berkurang. kata kunci : Pengungkapan Emisi Carbon, Profitabilitas, Ukuran, Perusahaan dan Leverage
Hard Skill of Human Resource Enhances Innovation Individual Capability at Coffee Small Medium Entreprises Fauziah, Hanifah; Hermina, Tinneke; Basit, Acep Abdul; Alkautsar, Muslim; Wufron, Wufron
Jurnal Wacana Ekonomi Vol 24 No 2 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i2.42357

Abstract

The purpose is to analyze the effect of hard skills on innovation individual capabilities at coffee small and medium enterprises. Data collection was carried out by census sampling of 45 respondents at 17 coffee SMEs. The results of the questionnaire were returned and valid. Simple regression linear analysis used for data processing. The research results show that individual innovation capability among coffee SMEs in is influenced by hard skills. The ability to use software and the internet, utilize tools and equipment, as well as conceptual thinking, can trigger the implementation of innovations and problem-solving in coffee processing for coffee SMEs. Thus, the actor of coffee SMEs can enhance their hard skills, as these skills play a crucial role in supporting their success, innovation, and sustainable growth in this competitive and rapidly evolving industry.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CARBON EMISSION DISCLOSURE Nugraha, Rinda; Alkautsar, Muslim; Nurhasan, Rohimat
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5693

Abstract

Penelitian ini ditujukan agar mengetahui pengaruh profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap carbon emission disclosure terhadap perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) saat 2020 hingga 2023. Riset ini menguji korelasi antara variabel dependen dan ketiga variabel independen menggunakan metode kuantitatif dan desain penelitian asosiatif. Teknik regresi linier berganda dipakai untuk menganalisis data. Riset ini tidak menemukan hubungan yang signifikan secara statistik antara pengungkapan emisi karbon dan profitabilitas yang dinilai dengan rasio Return On Assets (ROA). Perusahaan besar cenderung lebih terbuka tentang emisi karbon mereka dalam hal mengomunikasikan informasi ini, berlandaskan hubungan yang cukup besar antara ukuran perusahaan dan total aset. Sementara itu, tidak ada korelasi antara kepemilikan institusional dan carbon emission disclosure. Mengingat semakin mendesaknya krisis iklim, hasil ini memberikan panduan yang berguna bagi para pemangku kepentingan dan manajemen tentang cara meningkatkan transparansi dan akuntabilitas lingkungan.
Digital Tax Transformation and Corporate Compliance: Evidence from Indonesia’s e-Bupot Unification System Kawuri, Sri; Alkautsar, Muslim; Putri, Marissa Disthy
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.886

Abstract

Indonesia has advanced digital tax reforms through the e-Bupot Unification system, mandated since April 2022, to centralize withholding tax reporting (PPh 4(2), 15, 22, 23/26). This study assesses its effectiveness in improving corporate compliance—timeliness, accuracy, and error reduction—during March–June 2024. Using a quasi-experimental before–after design, data were collected from e-Bupot logs, DJP e-filing records, and taxpayer registries for 250 corporations. Indicators included on-time filing, validity of submissions, and error rates. Analysis combined descriptive statistics, paired t-tests, and regression. Results show substantial progress: on-time filing rose from 74.2% to 88.6%, validity rates from 81.5% to 93.2%, while error rates declined from 6.4% to 2.1%. Regression confirmed significant effects of PJAP integration and firm size. Larger firms and PJAP users achieved stronger compliance, whereas SMEs improved modestly, limited by IT capacity. Sectoral differences emerged, with service and e-commerce outperforming manufacturing. Consistent with OECD and IMF findings, e-Bupot demonstrates digital platforms’ effectiveness in reducing compliance gaps. While the system benefits larger firms most, SMEs require training, infrastructure support, and simplified interfaces. Policymakers should expand PJAP partnerships, adopt sector-specific approaches, and invest in digital literacy to ensure equitable outcomes. This study provides empirical evidence from a developing economy, affirming digital reforms’ role in strengthening compliance and modernizing tax governance.
How Attitudes, Subjective Norms, and Perceived Behavioral Control Influence Taxpayer Compliance: The Moderating Role of Intention to Comply in Garut District among Individual Taxpayers Alkautsar, Muslim; Hanifah, Hanifah; Basit, Acep Abdul
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33157

Abstract

The purpose of this article is to examine the influence of attitude, subjective norms, and perceived behavioral control on the compliance of entrepreneur as a taxpayer in Garut, moderated by the intention to comply with taxes. This study is motivated by the failure to achieve tax revenue targets due to the low compliance of entrepreneur taxpayers in reporting because self-assessment system. The methodology uses a quantitative descriptive and verificative approach involving 100 individual entrepreneurs as a taxpayers selected by convenience sampling. The questionnaire gives to the respondent and the analysis tool using path analysis. A positive regression coefficient indicates a direct and positive correlation between Subjective Norms and the Compliance of Individual Taxpayers. This favorable influence may materialize in the form of advice or encouragement for taxpayers to demonstrate compliant behavior. Furthermore, a positive association exists between Perceived Behavioral Control and the Compliance of Individual Taxpayers. Essentially, as the perceived level of control over behavior increases for an individual taxpayer, their compliance also tends to increase. Individual Taxpayer Compliance is influenced by their Attitude without mediation from Tax Compliance Intentions. This suggests that taxpayer compliance behavior may be solely shaped by the taxpayer's favorable attitude towards taxes. These findings suggest that indirectly, subjective norms, through tax compliance intentions, significantly impact individual taxpayer compliance. This test outcome suggests that Tax Compliance Intentions can serve as a moderating variable in this study.
Analysis of Factors that Affect the Effectiveness of Fraud Prevention Proxied by Professionalism and Internal Audit Experience and Corporate Accountability Hanifah, Hanifah; Alkautsar, Muslim
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33199

Abstract

The condition of fraud in Indonesia in 2022 (ARN) Indonesia ranked fourth with 23 fraud cases. if left like an iceberg starting from small/little, or the omission will eventually become an iceberg. Based on these conditions, fraud can be prevented early with the effectiveness of fraud prevention. However, the effectiveness of fraud prevention is also influenced by several factors. Thus, the study aims to examine the factors that influence the effectiveness of fraud prevention by proxied by auditor professionalism, auditor experience, and company accountability. The research method is descriptive and verification with multiple regression tests. The population is 2018, and the sample is 150 manufacturing companies in Bandung Regency. Based on the study results, the factors proxied by the professionalism and experience of auditors and corporate accountability can significantly influence the effectiveness of fraud prevention in manufacturing companies in Bandung Regency both partially and simultaneously. This condition illustrates that the more professional and the longer experience the auditors have and supported by the existence of high corporate accountability both together and partially, the effectiveness of fraud prevention will be created through the creation of a transparent and honest cultural climate, a good control environment, effective risk management implementation, regular control, effective information and communication, and regular monitoring. Thus, it will provide benefits that one way to minimize fraud is to prevent fraud effectively. This will certainly be influenced by the proxy of internal auditors and effective internal audit experience and the company's accountability.
Pengaruh Sanksi Pajak dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi selama Masa Pandemi Covid-19 di Kabupaten Garut Alkautsar, Muslim; Ungkari, Marti Dewi; Marsela, Lita
Jurnal Wahana Akuntansi Vol 8 No 2 (2023): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v8i2.3078

Abstract

Tujuan dilakukanya penelitian yaitu untuk mengetahui berapa tingginya pengaruh sanksi perpajakan dan kualitas pelayanan perpajakan terhadap kepatuhan wp op selama masa pendemi Covid-19 di Kabupaten Garut. Metode yang dipakai dalam penelitian yaitu metode analisis deskriptif kuantitatif. Dalam penelitian pengumpulan data, yaitu penelitian kepustakaan, lapangan (kuesioner) dan studi internet. Populasi yang dipakai dalam penelitian yaitu terdiri dari wp op kabupaten garut dengan jumlah sampel sebanyak 100 wp. Teknik analisis data yang digunakan yaitu analisis deskriptif & analisis regresi linear berganda, dan juga program pengolahan data yang dipakai yaitu SPSS Versi 26. Hasil dalam penelitian yang sudah dilakukan menunjukan bahwa sanksi perpajakan di kabupaten garut sudah cukup baik dan baik untuk kualitas pelayanan perpajakan. Selain itu, sanksi perpajakan dan kualitas pelayanan pajak mempengaruhi 27,9% kepatuhan wp op selama wabah covid-19 di kabupaten garut, sedangkan 72,1% dipengaruhi oleh factor lain tercakup pada penelitian ini.
Analisis Pemungutan Pajak Air Tanah di Kabupaten Garut Bagaswara, Indra; Alkautsar, Muslim; Harahap, Eliya Fatma
Jurnal Wahana Akuntansi Vol 5 No 2 (2020): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v5i2.1692

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis sistem dan prosedur pemungutan pajak air tanah di Kabupaten Garut. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari wawancara dengan staf di Badan Pendapatan Daerah Kabupaten Garut dan juga wajib pajak airtanah. Dan observasi langsung keduanya. Populasi dalam penelitian ini adalah airtanah wajib di Kabupaten Garut dan pegawai di Badan Pendapatan Daerah Kabupaten Garut. Metode pengambilan sampel dalam penelitian ini menggunakan Proportionate Stratified Random Sample. Metode analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Hasil penelitian adalah: 1. Sistem pemungutan pajak di Kabupaten Garut menggunakan sistem penilaian resmi, Badan Pendapatan Daerah Kabupaten Garut menggunakan SPTPD online dan sebagian besar airtanah wajib menggunakan SPTPD manual; 2. Prosedurnya mulai dari pelaporan izin pemanfaatan air tanah kepada petugas pajak, sebagian besar pembayaran dilakukan langsung oleh wajib pajak kepada petugas pajak, dan penagihan kepada wajib pajak dilakukan oleh petugas pajak jika wajib pajak terlambat melakukan pembayaran setelah tanggal jatuh tempo. Dan akan dikenakan denda sebesar 2%. Kendala dalam penelitian ini yaitu pajak air tanah tidak mencapai target adalah kesadaran wajib pajak masih kurang, sebagian besar wajib pajak masih belum menggunakan meteran dalam menghitung debit air yang digunakan. Regulasi yang ada masih cukup sulit dan memakan waktu lama.
Co-Authors Bagaswara, Indra Basit, Acep Abdul Dian Nurdiansyah Fadhlurrahman, Fakhri Rizki Farizki, Nadya Fauziah, Hanifah Fikri Fahru Roji Fitri Syakinah Hanifah - hanifah hanifah Harahap, Eliya Fatma Hardianti, Tantri Hermina, Tinneke Kawuri, Sri Marsela, Lita Natasya, Geva Nugraha, Rinda Nurfadillah, Fatimah Nida Nurhasan, Rohimat nurlaela, lina Padila, Ajeng Pansuri, Cecep Hamzah Putri, Marissa Disthy Romdhon, Mochamad Sanita, Putri Seni Sopandi, Fauzi Rachman Sri Astuti Ungkari, Marti Dewi Wufron Wufron Yaman Suryaman, Yaman Yuliana, Lina