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All Journal Jurnal Pendidikan Ekonomi (JUPE) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi dan Ekonomika YUME : Journal of Management MBIA Organum: Jurnal Saintifik Manajemen dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities Jurnal Publikasi Ilmu Manajemen Economics, Business, Accounting & Society Review Jurnal Akuntansi Manado (JAIM) Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Ilmiah Akuntansi
Imarotus Suaidah
Universitas Islam Kadiri
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Efektivitas Multilateral Instrument Dan Subject To Tax Rule Dalam Mengatasi Penghindaran Pajak Sabrilla, Chika Putri; Sahara, Khasanah; Suaidah, Imarotus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11077

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas MLI dan STTR dalam menekan praktik penghindaran pajak dengan metode Systematic Literature Review (SLR), menggunakan sumber dari artikel akademik periode 2019–2024. Hasil penelitian menunjukkan bahwa MLI efektif dalam menekan penghindaran pajak melalui mekanisme Principal Purpose Test (PPT) dan redefinisi Permanent Establishment (PE). Sementara itu, STTR memastikan bahwa pendapatan yang dialihkan ke yurisdiksi pajak rendah tetap dikenakan pajak minimum, mengurangi insentif bagi perusahaan untuk melakukan profit shifting. Namun, efektivitas kedua instrumen ini bergantung pada harmonisasi kebijakan antarnegara, kesiapan administrasi perpajakan, serta tingkat kepatuhan perusahaan multinasional. Di negara maju, MLI dan STTR lebih efektif diterapkan dibandingkan negara berkembang yang masih menghadapi kendala dalam infrastruktur dan kapasitas administratif. Oleh karena itu, diperlukan penguatan kerja sama internasional dan peningkatan kapasitas administrasi pajak agar MLI dan STTR dapat diterapkan secara optimal dalam sistem perpajakan global.
Unveiling the Dynamics of Tax Compliance: The Implementation and Challenges of the Directorate General of Tax Liyonna, Sherin Amirtha; Suaidah, Imarotus; Srihastuti, Eni
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.297

Abstract

Contemporary tax compliance research has increasingly shifted from deterrence-based models toward behavioral frameworks that emphasize psychological, social, and institutional determinants of voluntary compliance. Despite advances in digital tax administration, compliance rates in many developing contexts remain volatile, suggesting that technological modernization alone is insufficient to transform taxpayer behavior. Drawing on the Theory of Planned Behavior (TPB), this study examines how attitudes, subjective norms, and perceived behavioral control interact to shape taxpayers’ compliance intentions and behaviors within the policy implementation context of the Directorate General of Taxes (DGT) in Kediri, Indonesia. Employing a qualitative case study design, data were collected through in-depth interviews with tax officials, individual and corporate taxpayers, and MSME association representatives, complemented by observations and document analysis. The findings reveal that positive compliance intentions emerge from perceived fiscal transparency, reputational pressures within business networks, and improved access to administrative support; however, a persistent intention–behavior gap remains when digital literacy constraints and financial stress undermine perceived behavioral control. The study demonstrates that trust-based compliance requires an integrated intervention framework that simultaneously strengthens institutional legitimacy, social norms, and operational capacity. Theoretically, this research extends TPB by contextualizing its constructs within institutional transformation from sanction-based to trust-based governance. Practically, it provides evidence-based policy recommendations for enhancing long-term voluntary compliance in decentralized tax administrations.
The Role of Tax Modernization in Mediating the Relationship Between Tax Literacy and Tax Compliance of the Millennial Generation Fifi Putri; Imarotus Suaidah; Siti Isnaniati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9976

Abstract

One of the key components in the tax system's efficiency and the long-term viability of government income is tax compliance. Taxpayer compliance is influenced by cognitive factors such as knowledge of tax laws and procedures, as well as by law enforcement and oversight measures. Tax compliance in the millennial taxpayer cohort is associated with tax literacy and taxpayer interaction with the tax administration system, which has undergone a technology-based revolution. The purpose of this study is to examine the impact of tax literacy on tax compliance and the role of tax modernization in mediating this association among millennial taxpayers. The study uses a quantitative approach with a survey method of 101 individual millennial taxpayers in Kediri City who have Taxpayer Identification Numbers and meet their tax obligations. The Sobel Test was used in conjunction with linear regression and mediation analysis to analyze the data. With an explanatory power of 54.4%, the study's findings demonstrate that tax literacy has a favorable and substantial impact on tax compliance. Tax literacy also has a beneficial and noteworthy impact on tax reform, accounting for 51.2% of the explanation. The multiple regression analysis shows that tax literacy and tax modernization, taken together, account for 56.2% of tax compliance. According to the Sobel test, tax literacy and tax compliance are partially mediated by tax modernization. Millennials' tax compliance, as evidenced by their adoption and use of the improved tax management system, appears to be impacted by their understanding of taxation
Konservatisme Akuntansi, Struktur Modal, dan Nilai Perusahaan: Kebijakan Dividen sebagai Variabel Moderasi Satria, Reynaldi Surya; Fauziyah, Fauziyah; Suaidah, Imarotus
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.11104

Abstract

This study aims to examine whether dividend policy moderates accounting conservatism and capital structure on firm value. The method used is quantitative. Strict screening of secondary data using purposive sampling obtained 17 companies in the non-primary consumption sub-sector of the Indonesia Stock Exchange between 2021 and 2024. MRA analysis and multiple linear regression were used in this study using SPSS 25. The findings show a positive and significant result between accounting conservatism and capital structure with company value, while dividend policy is unable to strengthen or weaken both relationships.
PENGARUH BONUS PLAN TERHADAP RESPON PASAR DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Ria Lusiana; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m2g66m20

Abstract

This study aims to examine the effect of bonus plans on market response with income smoothing as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The novelty of this research lies in the inclusion of income smoothing as a mediating variable. The bonus plan variable is proxied by the natural logarithm of salary expenses, income smoothing is measured using the Eckel index, and market response is measured using stock returns. This research uses secondary data obtained from the IDX website in the form of annual financial reports and daily stock prices. The sample consists of 19 banking companies listed on the IDX. This is a quantitative study using path analysis as the analytical technique. The findings show that, on average, banking companies engage in income smoothing. The results indicate that the bonus plan has a positive effect on market response, the bonus plan has a positive effect on income smoothing, income smoothing has no significant effect on market response, and income smoothing does not mediate the relationship between the bonus plan and market response.
Peningkatan Literasi Anak dan Literasi Keuangan melalui Kegiatan Membaca dan Mewarnai Moch. Fikriansyah Wicaksono; Imarotus Suaidah; Galuh Indah Zatadini; Firda Alfiani; Sylfia Rizzana
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6709

Abstract

Child literacy and financial literacy are important skills that need to be instilled from an early age to prepare children for future life challenges. This activity aims to improve children's literacy and introduce the basic concept of financial literacy through reading and coloring activities. The activity was carried out at the Kraton Village Library, Yosowilangun District, Lumajang Regency in August 2025, involving children from early childhood to elementary school. In this activity, children were given a storybook with the theme of financial literacy, followed by coloring activities with pictures related to the stories they read, such as pictures of piggy banks and money. The results of the activity showed that children not only improved their reading skills, but also gained a basic understanding of money management, such as saving and managing a simple budget. The involvement of parents in accompanying children also makes a positive contribution to strengthening the understanding of financial literacy at home. The success of this activity shows the importance of the role of village libraries as literacy centers that can integrate literacy and financial literacy. It is hoped that this activity can be used as a model to improve children's literacy and financial literacy in other regions in Indonesia. Child literacy and financial literacy are important skills that need to be instilled from an early age to prepare children for future life challenges. This activity aims to improve children's literacy and introduce the basic concept of financial literacy through reading and coloring activities. The activity was carried out at the Kraton Village Library, Yosowilangun District, Lumajang Regency in August 2025, involving children from early childhood to elementary school. In this activity, children were given a storybook with the theme of financial literacy, followed by coloring activities with pictures related to the stories they read, such as pictures of piggy banks and money. The results of the activity showed that children not only improved their reading skills, but also gained a basic understanding of money management, such as saving and managing a simple budget. The involvement of parents in accompanying children also makes a positive contribution to strengthening the understanding of financial literacy at home. The success of this activity shows the importance of the role of village libraries as literacy centers that can integrate literacy and financial literacy. It is hoped that this activity can be used as a model to improve children's literacy and financial literacy in other regions in Indonesia.
Discriminatory Analysis to Predict Tax Aggressiveness Categories Based on Return on Asset and Debt to Equity Ratio in Agricultural Sector Companies on the IDX Dwi Selvianti; F Fauziyah; Imarotus Suaidah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9707

Abstract

The purpose of this research is to test the ability of ROA and DER in distinguishing companies that implement tax aggressiveness strategies and companies that do not implement tax aggressiveness strategies. This study uses discriminatory analysis techniques as the main method wazith 8 samples of agricultural sector companies listed on the IDX in the 2021-2024 period. The sample used is grouped based on the median value of the Effective Tax Rate of 0.23. The results showed that, partially the Return on Asset variable was significant in distinguishing the two groups (Sig. 0.021) and the Debt to Equity Ratio variable was partially insignificant in distinguishing the two groups (Sig. 0.101). Simultaneously, the ROA and DER were proven to be able to form a significant discriminant function (Sig. 0.037) with a classification accuracy rate (Hit Ratio) of 71.9%. Research provides empirical contribution to the literature on the distinguishing factors of the characteristics of tax aggressiveness in the agricultural sector. Practically, this finding has implications for the Directorate General of Taxes as a reference for taxpayer analysis through increasing the focus of supervision on companies that have high profitability due to the tendency to carry out tax aggressive practices.
The Effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness in Multinational Companies in the Manufacturing Sector Listed on the IDX Shelma Adiel Anindya; Eni Srihastuti; Imarotus Suaidah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11594

Abstract

This study investigates the influence of capital intensity and inventory intensity on tax aggressiveness among multinational corporations in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, using the effective tax rate (ETR) as a proxy for tax aggressiveness. The approach employed is associative quantitative research based on panel data from 14 companies with a total of 70 observations selected through purposive sampling, processed employing multiple linear regression analysis via IBM SPSS 29. The test results indicate that capital intensity has a positive and significant effect on ETR (coefficient +0.038), this indicates that a higher proportion of fixed assets relative to total assets is associated with an increase in the company’s reported ETR, suggesting a lower level of tax aggressiveness This finding is inconsistent with the depreciation shield hypothesis and suggests that in the context of multinational manufacturing companies, investment in fixed assets tends to be accompanied by tax compliance burdens that actually increase ETR. Conversely, inventory intensity has a negative and significant effect on ETR (coefficient −0.151), meaning that the higher the proportion of inventories to total assets, the lower the ETR reported, which reflects an increase in tax aggressiveness. This finding indicates that in multinational manufacturing companies, intensive inventory management has the potential to suppress taxable income through storage costs, inventory valuation, and cross jurisdictional supply chain mechanisms. The findings suggest that both variables jointly have a significant effect on tax aggressiveness, with the regression model explaining 32.1% of the changes in tax aggressiveness. These findings validate that the characteristics of multinationality including international compliance pressures and consolidated accounting standards shape tax behavior that differs from domestic manufacturing companies, while also implying the need for a tax oversight approach based on asset structure profiling for multinational entities.
Milenial vs Gen Z: Siapa Yang Lebih Melek Pajak Imarotus Suaidah; Puji Rahayu
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities, Maret 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.715

Abstract

Penelitian ini bertujuan untuk membandingkan tingkat literasi pajak antara Generasi Milenial dan Generasi Z dengan menggunakan tiga indikator utama: kesadaran pajak, pengetahuan kontekstual, dan pengambilan keputusan berbasis informasi. Studi ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 400 responden di Kota Kediri yang terdiri dari 200 orang Generasi Milenial dan 200 orang Generasi Z, yang semuanya memiliki Nomor Pokok Wajib Pajak (NPWP). Instrumen penelitian berupa kuesioner dengan skala Likert dan dianalisis menggunakan uji t independen. Hasil penelitian menunjukkan adanya perbedaan signifikan dalam indikator kesadaran pajak dan pengetahuan kontekstual, di mana Generasi Milenial memiliki nilai rata-rata yang lebih tinggi dibandingkan Generasi Z. Namun, tidak ditemukan perbedaan signifikan dalam indikator pengambilan keputusan berbasis informasi antara kedua generasi. Temuan ini mengindikasikan bahwa meskipun akses informasi digital terbuka luas bagi kedua generasi, tingkat kedalaman pemahaman dan kepedulian terhadap isu perpajakan tetap berbeda. Implikasi dari hasil ini menunjukkan pentingnya pendekatan edukasi perpajakan yang disesuaikan dengan karakteristik generasional. Pemerintah dan institusi pendidikan perlu merancang strategi sosialisasi pajak yang lebih kontekstual, menarik, dan berbasis teknologi untuk menjangkau Generasi Z secara lebih efektif. Penelitian ini memberikan kontribusi praktis dalam pengembangan strategi komunikasi fiskal yang adaptif di tengah transformasi digital sistem perpajakan nasional.
Co-Authors ahmad yani Ahmad Yani Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Dwi Selvianti F Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fifi Putri Firda Alfiani Gadis Ragil Krisistiya Galuh Indah Zatadini Indah Yuni Astuti, Indah khasanah sahara Khasanah Sahara Kurniawan, Brahma Wahyu Liyonna, Sherin Amirtha Marhaendra Kusuma Miladiah Kusumaningarti Moch. Fikriansyah Wicaksono Novita Alkarinda Prameswari, Dita Eka Ayu Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putry, Mellafya Cyndya Ratna Handayani Raung Zidna Fiahsani Putra Ria Lusiana Rosyta Devi Arifianti Putri Sabrilla, Chika Putri sahara, khasanah Saputri, Sabina Sri Kirana Satria, Reynaldi Surya Selvi Mayranti dewi Shelma Adiel Anindya Silfadan Lafina Jaya Okta Siti Isnaniati Srihastuti, Eni Srikalimah, Srikalimah Sylfia Rizzana Tika, Hella Laras Viola Ardhana Yollanda Anastasiadely Zahra Devian Wardani