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Azmi, Yanis Ulul

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Author-ID : 2045864

Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI Thahir, Ade Nuryunita; Karyadi, Iman; Azmi, Yanis Ulul
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI Thahir, Ade Nuryunita; Karyadi, Iman; Azmi, Yanis Ulul
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

The Effect of Corporate Governance and Environmental, Social, and Governance Performance on Firm Value: Case Study of Energy Sector Companies in Indonesia Miranda Yuli Zalianty; Azmi, Yanis Ulul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14514

Corporate Governance plays a vital role in supporting the increase in Firm Value. When evaluating a company's long-term viability and moral conduct, stakeholders, regulators, and investors are increasingly focusing on environmental, social, and governance (ESG) considerations. Specifically, this study looks into the impact of Corporate Governance and ESG Performance attributes on Firm Value. The theories used are Stakeholder Theory and Institutional Theory. This study considers three Corporate Governance mechanisms, namely diversity attributes, structural attributes, and process attributes that are rarely considered in previous studies. ESG Performance in this study is developed as an innovative index, which differs from previous studies that rely on well-known ESG measurement methods such as Thompson Reuters, MSCI, and other ESG ranking techniques. In addition, this study also uses Profitability, Ownership Concentration, Leverage, and Firm Age as control variables. The data collected is based on the financial report and annual report listed on the Indonesia Stock Exchange (IDX), which is engaged in the energy sector and meets the assessment standards, so a sample of 142 companies is obtained. The testing of the theoretical model was carried out with the assistance of the Statistical Package for the Social Science (SPSS) version 23, and multiple linear regression analysis was utilized in the testing of the model. This finding supports the idea that corporate governance and ESG performance simultaneously affect firm value

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