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Pengaruh Pengetahuan Pajak, Persepsi Keadilan, dan Sanksi Pajak terhadap Niat Kepatuhan Wajib Pajak Orang Pribadi Barus, Irwan Irawadi; Arum, Mega; Denardo, Denardo; Astrina, Fenty; Nurhayadi, Willy
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3111

Penelitian ini mengkaji pengaruh pengetahuan perpajakan, persepsi keadilan perpajakan, dan sanksi perpajakan terhadap niat kepatuhan wajib pajak individu. Dengan pendekatan penelitian kuantitatif, data dikumpulkan dari 200 wajib pajak individu melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap niat kepatuhan, menunjukkan bahwa tingkat pemahaman yang lebih tinggi terhadap peraturan perpajakan mendorong kepatuhan sukarela. Persepsi keadilan perpajakan juga menunjukkan pengaruh positif yang signifikan, menyoroti pentingnya kebijakan perpajakan yang adil dan administrasi perpajakan yang transparan dalam membentuk perilaku wajib pajak. Selain itu, sanksi perpajakan ditemukan memiliki pengaruh positif yang signifikan terhadap niat kepatuhan, menunjukkan bahwa mekanisme penegakan hukum memainkan peran pencegahan yang penting. Secara bersamaan, pengetahuan pajak, persepsi keadilan, dan sanksi pajak menjelaskan proporsi yang substansial dari variasi dalam niat kepatuhan wajib pajak. Temuan ini menyarankan bahwa meningkatkan pendidikan pajak, menjaga keadilan dalam sistem pajak, dan menerapkan sanksi yang konsisten merupakan strategi esensial untuk meningkatkan kepatuhan wajib pajak individu.

Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Rika Deplyana; Arum, Mega
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2026): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v4i1.53543

Penelitian ini bertujuan untuk menganalisis sejauh mana Current Rasio (CR) dan Debt to Equity Ratio (͏DER) memengaruhi per͏tumbuhan laba. Fokus studi ini ialah pada perusahaan-perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024. Pe͏rtumbuhan laba digunakan sebagai indikator penting untuk menilai ki͏nerja keuangan Perusahaan. Dengan menganalisis rasio keuangan, penelitian ini memberikan pemahaman yang lebih mendalam tentang mengenai kondisi finansial dan kemampuan perusahaan dalam ͏mengelola keuangan ja͏ngka pendek maupun jangka panjang. Menggunakan pendekatan kuantitatif asosiatif, penelitian ini mengkaji seluruh perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), dan dengan metode purposive sampling, diperoleh 10͏perusahaan sebagai sampel. Data diperoleh darilaporan keuangan perusahaan melalui situs resmi Bursa Efek Indonesia (BEI) dan ͏dian͏alisismenggunakanregresi linier berganda. Pengujian dilakukan melalui u͏ji a͏sumsi klasik, ͏uji t (͏parsial), uji f (simultan), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, Current Ratio (CR) tidak memberikan pengaruh signifikan terhadap pertumbuhan laba, seme͏ntaraDebt to Equity Ratio (DER) punya͏dampa͏k besar untuk kenaikan ͏laba. Secara silmultan, baik ͏Current Ratio (CR) dan Debt to Equity Ratio (DER) terbukti berpengaruh signifikan terhadap pertumbuhan ͏laba. Temuan ini menegaskan pentingnya struktur modal dalam mendoro͏ng pertumbuhan laba, meskipun likuiditas peru͏sahaan t͏ida͏k selalu menjadi faktor utama dalam meningkatkan laba.

Pengaruh Perceived Procedural Justice serta Trust in Tax Authority terhadap Tax Compliance UMKM melalui Tax Morale di Indonesia Judijanto, Loso; Arum, Mega; Kaswoto, Junet; Andreany, Selfy; Sudarmanto, Eko; Ronoatmojo, Muchdir Ahmad
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.756

Penelitian ini mengkaji pengaruh persepsi keadilan prosedural dan kepercayaan terhadap otoritas pajak terhadap kepatuhan pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, dengan moral pajak sebagai variabel mediasi. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 105 wajib pajak UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil menunjukkan bahwa keadilan prosedural yang dirasakan dan kepercayaan terhadap otoritas pajak memiliki pengaruh positif yang signifikan terhadap moral pajak. Moral pajak, pada gilirannya, secara signifikan mempengaruhi kepatuhan pajak. Selain itu, analisis mediasi menunjukkan bahwa moral pajak secara parsial memediasi hubungan antara keadilan prosedural yang dirasakan dan kepatuhan pajak, serta antara kepercayaan terhadap otoritas pajak dan kepatuhan pajak. Temuan ini menyarankan bahwa prosedur pajak yang adil dan kepercayaan institusional memperkuat motivasi moral UMKM untuk patuh, yang pada gilirannya meningkatkan kepatuhan pajak sukarela. Studi ini berkontribusi pada literatur kepatuhan pajak perilaku dan memberikan wawasan praktis bagi otoritas pajak dalam mengembangkan strategi yang mempromosikan keadilan, kepercayaan, dan kepatuhan berkelanjutan di kalangan UMKM di Indonesia.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Purnamasari, Eva; Pradita, Arisha Putri; Arum, Mega; Kaswoto, Junet; Karim, Abdul
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Purnamasari, Eva; Pradita, Arisha Putri; Arum, Mega; Kaswoto, Junet; Karim, Abdul
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

Pengaruh Literasi Pajak dan Persepsi Keadilan Pajak terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Judijanto, Loso; Barus, Irwan Irawadi; Reza, Fahry; Arum, Mega; Ahalik, Ahalik; Sudarmanto, Eko
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3315

Penelitian ini mengkaji pengaruh literasi pajak dan persepsi keadilan pajak terhadap kepatuhan pajak di kalangan wajib pajak perorangan di Indonesia. Dengan sampel sebanyak 215 responden, data dikumpulkan melalui kuesioner terstruktur yang mengukur literasi pajak, persepsi keadilan pajak, dan kepatuhan pajak yang dilaporkan sendiri. Analisis dilakukan menggunakan SPSS versi 25, dengan menerapkan statistik deskriptif, analisis korelasi, regresi berganda, dan analisis moderasi. Hasil menunjukkan bahwa baik literasi pajak maupun persepsi keadilan pajak secara signifikan memengaruhi kepatuhan pajak, dengan persepsi keadilan pajak berperan sebagai variabel moderator dalam hubungan antara literasi pajak dan kepatuhan pajak. Studi ini menyoroti pentingnya meningkatkan pendidikan pajak dan membangun sistem perpajakan yang adil untuk meningkatkan tingkat kepatuhan di Indonesia. Temuan ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang kebijakan perpajakan dan program pendidikan yang efektif guna meningkatkan kepatuhan pajak.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

Tax Administration Transformation through The Implementation of Coretax DJP in 2025 Judijanto, Loso; Arum, Mega; Kaswoto, Junet
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6705

This study analyzes the transformation of tax administration through the implementation of the Core Tax Administration System (Coretax DJP) in Indonesia in 2025. The reform aims to integrate tax administration processes, improve service quality, and enhance administrative efficiency through digital transformation aligned with modern public sector governance. A quantitative research approach was employed using primary data collected from 125 community respondents who interact with tax administration services. Data were gathered through a structured questionnaire measured on a Likert scale and analyzed using SPSS version 25. Descriptive and inferential statistical analyses were conducted to examine perceptions of efficiency, ease of use, service quality, transparency, and overall satisfaction with Coretax DJP as a digital tax platform. The results indicate that the implementation of Coretax DJP has a positive and significant impact on tax administration transformation by simplifying processes and improving user experience. Perceived efficiency, service quality, ease of use, and transparency significantly influence overall user satisfaction, with efficiency emerging as the most dominant factor affecting public perceptions. The integrated digital system enables faster processing, better data management, and improved communication between taxpayers and tax authorities, contributing to increased trust in tax services. These findings provide empirical evidence that digital tax system integration can strengthen public sector performance and taxpayer engagement, while also highlighting the importance of continuous system refinement, digital literacy support, and responsive service mechanisms to ensure the sustainability and long-term effectiveness of tax administration reforms in Indonesia.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

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