Article Per Year (5 Year)
p-Index From 2020 - 2025
3.98
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi Terpadu PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Industri Inovatif : Jurnal Teknik Industri JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Review of Accounting and Taxation Prosiding Simposium Nasional Multidisiplin (SinaMu) Dedication : Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Prosiding Seminar Nasional Unimus Jurnal Pengabdian Dinamika Kreativasi: Journal of Community Empowerment
Asih Machfuzhoh
Fakultas Ekonomi Dan Bisnis Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

 1 
FACTORS INFLUENCING STUDENT PERCEPTIONS OF TAX EVASION Puspanita, Intan; Machfuzhoh, Asih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4582

Abstract

This study aims to examine the factors that influence students' perceptions of ethical tax evasion actions. The population of this study were students majoring in accounting and tax administration at the Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Sampling was carried out based on purposive sampling with the type of judgment. The stages in this study were carried out by collecting data through questionnaires distributed to accounting and tax administration students who had taken taxation courses and continued with data analysis. The data of this study are primary data and were analyzed using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests and multiple linear regression analysis tests. The results of this study indicate that the taxation system and money ethic have a positive and significant effect on the ethical perception of tax evasion. While the variables of fairness and tax sanctions have a negative effect on the ethical perception of tax evasion. The results of this study also show that the four variables together can influence the ethical perception of tax evasion actions.
Co-Authors Ade Irman Saeful Mutaqin Atia Sonda Damasa G Desmiani Edward Fazri Enok Nurhayati Erien Amelia Farah Juliani Galih Fajar Muttaqin Gunawan, Akbar Hulmah Ika Utami Widyaningsih Intan Puspanita Karlina Eka Putri Lutfi - . Mira Maulani Utami Muhamad Fakhrudin Muhammad Abduh Mulyanah Mulyanah Purbasari, Intan Putri, Gabriella Arienjani Refi Pratiwi Rizal Syaifudin Saputra, Galih Ginanjar Selly Anggraeni Haryono Setiawan Duta R., Aulia Rizky Suryani, Emma Tri Wahyudi Wahyu Susihono Widya Nur Bhakti Pertiwi