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All Journal Economics and Digital Business Review Advances in Managerial Auditing Research Advances in Taxation Research
Tjan, Julianty Sidik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Tax Systems in Reducing Income Inequality: A Literature Review Tjan, Julianty Sidik
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.290

Abstract

Purpose: This study aims to examine the effectiveness of the progressive taxation system in reducing income inequality and its role in addressing the issue. Research Design and Methodology: Using a qualitative research approach, this study conducted a comprehensive review of the existing literature, including theoretical frameworks and empirical studies, to synthesize critical insights on the impact of progressive taxation on income distribution. Findings and Discussion: The findings suggest that progressive taxation, characterized by higher tax rates for individuals with higher incomes, can significantly reduce income inequality. Empirical evidence from various studies supports the idea that countries with more progressive tax systems tend to have lower levels of income inequality. However, the effectiveness of progressive taxation depends on factors such as the overall design of the tax system, enforcement mechanisms, and broader economic conditions. Implications: The results of this study emphasize the importance of prioritizing fair tax policies and strengthening enforcement measures to promote social justice and inclusive economic growth. Future research should explore innovative tax policy solutions to face new challenges such as digitalization, globalization, and environmental sustainability.
Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Independensi Auditor Internal dengan Kecerdasan Emosional Sebagai Variabel Moderasi Sabila, Muhammad Erwin; Tjan, Julianty Sidik; Bakri , Asri Ady
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Konflik Peran Dan Ambiguitas Peran Terhadap Independensi Auditor Internal Dengan Kecerdasan Emosional Sebagai Variabel Moderasi. Data dalam penelitian ini diperoleh dari para-auditor di Inspektorat Kabupaten Wajo yang bersedia menjadi responden. Metode Penelitian ini menggunakan paradigma kuantitatif dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 31 responden. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Konflik Peran berpengaruh positif dan signifikan terhadap Independensi Auditor Internal. Ambiguitas Pera berpengaruh positif dan signifikan terhadap Independensi Auditor Internal. Konflik Peran dengan dimoderasi oleh Kecerdasan Emosional berpengaruh positif dan signifikan, hal ini menunjukkan bahwa Konflik peran terjadi ketika seseorang berada dalam situasi tekanan untuk melakukan tugas yang berbeda dan tidak konsisten dalam waktu yang bersamaan dan Ambiguitas Peran dengan dimoderasi oleh Kecerdasan Emosional berpengaruh positif dan signifikan, hal ini menunjukkan bahwa. Ambiguitas peran perlu diperhatikan untuk menghasilkan performance yang baik.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Abrar, Nur Alfira; Tjan, Julianty Sidik; Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.111

Abstract

Purpose: This study examines the influence of auditor experience, motivation, and audit fees on audit quality, with auditor ethics as a moderating variable in public accounting firms (KAP) in Makassar. Research Design and Methodology: This quantitative study collected primary data through questionnaires distributed to 46 auditors from 9 public accounting firms in Makassar. The population consisted of all auditors registered with these firms. Hypotheses were tested using multiple linear regression analysis with the assistance of Smart PLS 3.0 software. Findings and Discussion: The results revealed that auditor experience, motivation, and audit fees significantly and positively influence audit quality. Additionally, auditor ethics was found to significantly moderate the relationship between auditor experience and audit fees with audit quality. However, the moderation effect of auditor ethics on the relationship between auditor motivation and audit quality was negative and insignificant. These findings suggest that while experience and appropriate compensation enhance audit quality, motivation alone may not be sufficient without ethical reinforcement. Implications: The study highlights the importance of ethical practices in enhancing audit quality, suggesting that public accounting firms should focus on continuous training, fair compensation, and strengthening ethical frameworks. Future research could explore the impact of technological advancements and remote auditing on audit quality and auditor ethics.
Co-Authors Abrar, Nur Alfira Bakri , Asri Ady Ikhtiari, Kirana Sabila, Muhammad Erwin