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All Journal EL-MUHASABA The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Owner : Riset dan Jurnal Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal JRABA Jurnal Akuntansi Manado (JAIM) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Mustikasari, Elia
Department Of Accounting Faculty Of Economics And Business Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

 1 
THE EFFECT OF PERCEPTIONS OF TAXPAYER PERSONNEL OF FREE EMPLOYMENT ON TAX RATE AND PENALTY RATE ON TAX EVASION (Empirical Study: KPP MULYOREJO) Mujahid Ma’ruf; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.185 KB) | DOI: 10.20473/baki.v3i1.7937

Abstract

The aim of this research is to test about taxpayer’s perception of freelance of tax rate and penalty rate toward tax evasion.The dependent variable in the study was perception of tax evasion. The independent variable research were perception of tax rate and penalty rate. Population in this research is freelance taxpayers who have taxpayment card. The amount of sample used is 100 respondens collected with accidental sampling. Data program using SPSS (Statistical Product and Service Solution) version 18. Analysis method used in this research is multiple linear regression, determination coefficients (R2), and differential test of t-test.The research results showing that tax rate variable has the positive significant influence to tax evasion. Penalty rate has the negative significant influence to tax evasion.
THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD Hasan Effendi Jafri; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.527 KB) | DOI: 10.20473/baki.v3i2.9969

Abstract

This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party parties divided by total assets and intangible assets measured by total intangible assets divided by total sales. The population in this study is a manufacturing company listed on the Indnesia Stock Exchange 2014-2016. Determination of selected sample in research using purposive sampling method. Examination of influence of tax planning, incenntive tunnneling and intangible asset to behavior of transistor pricinng analyzed using softwareSPSS 20.0. The results showed that there were 134 companies meeting the sample criteria. Based on the results of multiple linear regression analysis with 5% significance, the results of this study concluded that: (1) tax planning affect the behavior of transfer pricing (2) incentive tunneling affect the transfer pricing behavior (3) intangible assets have no effect the transfer pricing behavior.
EXPLORING THE ROLE OF ETHICAL RELATIVISM, MENTAL ACCOUNTING, AND TAX DIGITALIZATION IN MSME TAX COMPLIANCE Ahmad Danang Sagita; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.75950

Abstract

This study aims to provide empirical evidence on the influence of ethical relativism, mental accounting, and tax digitalization on tax compliance among MSME taxpayers at KPP Pratama Banyuwangi. Using a quantitative approach, this research involves 120 individual MSME taxpayers selected through accidental sampling. Data were analyzed using multiple linear regression assisted by SPSS version 26. The results show that ethical relativism does not significantly affect tax compliance, as taxpayer decisions tend to be guided more by regulatory and rational considerations than by moral perspectives. In contrast, both mental accounting and tax digitalization have a positive and significant influence, indicating that effective financial categorization and accessible digital tax services enhance taxpayer compliance. These findings suggest that psychological and technological factors play a vital role in fostering tax compliance beyond ethical reasoning. The implication of this research highlights the importance for tax authorities to improve digital infrastructure and taxpayer financial literacy as strategic steps to increase compliance rates
Co-Authors ADININGSIH, TRIANA EVA Ahmad Danang Sagita Alfiyatul Qomariyah Andrie Yuwono Andrie Yuwono Aqmarina Vaharani Paramaduhita Chandra Adi Pratama Deddy Kurniawansyah, Deddy Ellyzabeth Putri Vizandra Erina Sudaryati Ferdianto Dwiputra HAMIDAH Hasan Effendi Jafri Heru Tjaraka I Made Narsa Mienati Somya Lasmana Mujahid Ma’ruf Murdiyati Dewi Okta Shindu Hartadinata Permatasari, Yani Pratama, Chandra Adi Renita Rachma Dewi Semilir, Khansa Pandan Wiwiek Dianawati Yonathan Kristian Yonathan Kristian