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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Akuntansi'45 Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Publikasi Ekonomi dan Akuntansi
Fadjar Harimurti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Digitalisasi Pembayaran Pajak Terhadap Kepatuhan Pajak Usaha Mikro, Kecil, dan Menengah (Studi Kasus pada UMKM di Surakarta) Amalina Fatika Putri; Fadjar Harimurti; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4613

Abstract

This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.
Analisis Profitabilitas, Leverage, Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2018–2023 Yessica Triwana Putri; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4215

Abstract

The purpose of this study is to examine the analysis of Profitability, Leverage, and Operating Costs on Corporate Income Tax. This study uses samples from food and beverage companies listed on the IDX in 2018 - 2023. The type of data studied uses secondary data and the source of the data studied is obtained from the Indonesia Stock Exchange (IDX) website. The population of this study was 95 companies and the number of research samples was 26 companies using purposive sampling. The research data collection technique used documentation techniques. The data analysis technique used descriptive statistical analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing including t-Test, F-Test and Coefficient of Determination Test. The results of the study indicate that partially Leverage does not have a significant effect on Corporate Income Tax. Profitability and Operating Costs have a significant effect on Corporate Income Tax. Simultaneously, Profitability, Leverage, and Operating Costs have a significant effect on Corporate Income Tax.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Pengelolaan Keuangan terhadap Kualitas Pelaporan Keuangan serta Kinerja Keuangan UMKM di Kota Surakarta Muthia Tasya Amalia; Edi Aris Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4249

Abstract

This study aims to examine the influence of financial literacy, financial inclusion, and financial management on the quality of financial reporting and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. Using a quantitative approach, data were collected through questionnaires distributed to MSME actors who met certain criteria. The analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings show that financial literacy, inclusion, and management have a significant effect on the quality of financial reporting, which in turn positively affects financial performance. The quality of financial reporting also acts as a mediating variable in the relationship between financial behavior and MSME performance. This research contributes to the development of MSME financial practices and provides insight for policy makers in enhancing financial capability and reporting standards among MSMEs
Tinjauan Literatur pada pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance Anita Yohana; Ari Eddy Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4526

Abstract

Tax avoidance is a common practice carried out by companies to reduce their tax obligations legally. Based on previous studies, profitability and leverage variables are some of the factors that can influence a company's decision to avoid taxes. This study aims to collect new information and evaluate the influence of profitability and leverage on tax avoidance using a qualitative literature review research method from journals indexed in SINTA and Google Scholar in the last five years. The literature reviewed shows that profitability has a significant positive or significant negative effect on tax avoidance. On the other hand, leverage also has an effect on tax avoidance, either significantly positive or significantly negative. There are even research results that reveal that the two variables do not affect tax avoidance. The results of this study indicate that profitability has a significant positive effect on tax avoidance while the leverage variable does not affect tax avoidance
Studi Literatur Pengaruh Transfer Pricing dan Good Corporate Governance terhadap Penghindaran Pajak OktaAzrul Ananda; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4528

Abstract

Abstract. This study aims to analyze the influence of transfer pricing practices and good corporate governance (GCG) on tax avoidance among companies listed in Indonesia. Transfer pricing is a strategy commonly employed by multinational corporations to shift profits to jurisdictions with lower tax rates in order to minimize tax liabilities. Meanwhile, GCG serves as a supervisory mechanism that can mitigate tax avoidance through the implementation of transparency, accountability, and strong internal controls. This research adopts a literature review approach by examining relevant previous studies to explore the relationship between the two variables and tax avoidance. Some studies reveal that transfer pricing has a significant impact on tax avoidance, while the effectiveness of GCG largely depends on the quality of implementation and the strength of a company’s internal governance. Therefore, integrating tax efficiency strategies with robust corporate governance is essential to balance compliance and the optimization of tax burdens.
Pengaruh Literasi Keuangan, Self-control Keuangan, dan Gaya Hidup Terhadap Akuntabilitas Pengelolaan Keuangan pada Mahasiswa Akuntansi di Surakarta Ayu Intan Febriana; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6827

Abstract

This study analyzes the determinants of financial management accountability among accounting students in Surakarta, which is triggered by the gap between academic competency and consumer behavior in the field. Using a quantitative approach and a sample of 380 students, the study examined the variables of financial literacy, self-control, and lifestyle using multiple linear regression analysis. Field findings indicate that financial literacy, self-control, and lifestyle contribute positively and significantly to improving students' financial accountability, both individually and collectively. Financial literacy was identified as the variable with the strongest influence. These findings provide implications for higher education institutions to focus not only on the cognitive aspects of finance, but also on strengthening financial character and student self-control
Pengaruh Teman Sebaya, Self control, dan Literasi Keuangan Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Penerima Beasiswa Bank Indonesia Solo Carmelita Devina Cristy; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6828

Abstract

This study investigated the influence of peers, self-control, and financial literacy on the personal financial management of Bank Indonesia (GenBI) scholarship recipients in Solo. A comprehensive quantitative survey was conducted, in which all 300 scholarship recipients participated. Primary data were collected via questionnaires and analyzed using multiple linear regression. The analysis revealed a positive and significant influence on personal financial management. Of the three factors, self-control made the largest contribution. Simultaneously, the research model was able to explain 39.7% of the variance in the students' financial management. These results confirm that financial behavior is determined not only by financial literacy but also by psychological factors as well as social and environmental influences
Co-Authors Abda Abda Achmad Wisnu Abdulloh Suratno Amalina Fatika Putri Anita Yohana Anla Dina Defitria Annisa Nurul ’Aini Aprilia Wahyu Damayanti Ari Eddy Sarwono Aris Eddy Sarwono Ayu Intan Febriana Ayu Nanda Riski Anggita Fitriana Bambang Widarno Bintang Fadillah Carmelita Devina Cristy Dewi Saptantinah P Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Dyah Ayu Nugraheni Edi Aris Sarwono Erika Muliasari Fitri Ariastuti Fredinan Yulianda Hesty Retno Hapsari Inneke Ryan Saputri Julia Eka Prastianingsih Kasidin Kasidin Maharani Putri Pratiwi Melati Pesona Putri Muji Handayani Muthia Tasya Amalia Nadila Meilia Nurrohmah Natalia Kristiwi Windyasari Novi Tri Mulyani OktaAzrul Ananda Purwoko, Agus Rina Khusnul Khotimah Rispantyo Rispantyo Rizqi Romadhani Ati Firdaus Siti Khumairoh Stela Maris Febriana Gea Sutianingsih Sutianingsih Wahyu Candra Susilowati Widi Nurindah Sari Wulandari Wulandari Yessica Triwana Putri Yuana Ardiastuti Zeny Jayanti