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All Journal Ilmiah Manajemen Bisnis Monex: Journal of Accounting Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IKRA-ITH Informatika : Jurnal Komputer dan Informatika Scientific Journal of Reflection : Economic, Accounting, Management and Business IJISTECH (International Journal Of Information System & Technology) Surya Abdimas JURNAL ILMIAH M-PROGRESS ESENSI: Jurnal Manajemen Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Cakrawala Management Business Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal FAME (Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services Jurnal Kajian Ilmiah IJISTECH Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Berdikari : Jurnal Ekonomi dan Statistik Indonesia International Journal of Quantitative Research and Modeling JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Masyarakat Indonesia Jurnal Ilmu Manajemen & Ekonomika SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Profit: Jurnal Manajemen, Bisnis dan Akuntansi Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development
Ningrum, Endah Prawesti
Fakultas Ekonomi Dan Bisnis; Universitas Bhayangkara Jakarta Raya
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Journal : Research Trend in Technology and Management

 1 
Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Hafizh, Muhammad Maulana; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Co-Authors Alifia Rizky Zalfa Amalia, Dinda Amartia, Gina Amtai Alaslan Anwar , Ridwan Anwar, Bunga Aprilia Salsabilla Arissetyanto Nugroho Arman Syah Putra Aryani, Nur Ade Ayu Permata Sari Azhara, Yarika Beti Nurbaiti DARMANSYAH . Darmun Darmun Darmun, Darmun Dea Deni Riani Dewi, Atika Somantri Dewi, Nita Komala Dian Gustina Dina Erliana Dinanti, Dara Dinda Amalia Endro Satrio Wicaksono Faizal Faizal, Faizal Habib Musthafa Hadianto, Handini Pratami Hafizh, Muhammad Maulana Handini Pratami Hadianto Hani Astuti Harahap, Hamida Syari Hartono, Pierdijono Indra Lubis Indra Lubis Johnny Chandra Kardinah Indriana Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Kristin, Fanny Jie Lanita Br Hasibuan Ledyta Febriana M R Lestari, Ekha Made Susilawati Maidani, Maidani Manrejo, Sumarno Sumarno Matdio Siahaan Matdio Siahaan Maulia, Indah Rizki Meilandri, Detti Monica Feronica Bormasa Narpati, Bintang Nasaruddin Siregar Ningrum, Aisyah Eka Nita Komala Nita Komala Dewi Nita Komala Dewi NITA KOMALA DEWI Novita Wahyu Novita Wahyu S. Novita Wahyu Setyawati Nurbaiti, Beti Nurfebrianti, Khaerunisa Nurhanimah Nurmala Ahmar Nursyamsi , Sari Endah Nurul Aisyah Nuryati, Tutty Nurzalinar Joesah Pasaribu, Ahmad Muchlisin Natas Pierdijono Hartono Pratiwi Nila Sari Pratiwi Nila Sari Purba, Lidia Margaretta Putri, Sela Dwi Putri, Yosi Ika Rafina Pebriani Sukardi Rahmawati Indah Lestari Rahmawati, Siska Aprilia Ratri Dwi Euisnawati Ridwan Anwar Rina Harleyna Sari Rotua Sri Rejeki Sinaga Rudi Ginting Saeful Mujab Sari, Pratiwi Nila Sari, Rina Harleyna Satriyo, Fadhilah Naufal Sembiring, Rinawati Sevina Ghina Nafila Siahaan, Matdio Silalahi, Ratna Suminar Sjahruddin, Herman Sundari, Iska Ayu Susan Rachmawati Tono Wartono Tri Widyastuti Tri Widyastuti uswatun khasanah Vikaliana, Resista Wardani, Tiara Kusuma Wartono, Tono Wastam Wahyu Hidayat Yulaeli, Tri Zalfa, Alifia Rizky