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All Journal Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Sustainability Accounting and Management International Journal of Economics, Accounting, and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi Indonesian Journal of Taxation and Accounting
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance Ni Putu Devina Briliyanti; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study investigates the influence of taxation knowledge, e-filing implementation, and income level on individual taxpayer compliance at KPP Pratama West Denpasar. Utilizing the Slovin formula, the sample size was determined to be 100 from a total of 50,616 individual taxpayers representing the research population. Data collection was carried out through a structured questionnaire, and the analysis employed multiple linear regression techniques. The findings reveal that taxation knowledge, the implementation of e-filing, and income level significantly impact taxpayer compliance. These results are underpinned by the Theory of Planned Behavior, which suggests that behavioral intentions influence compliance behaviors, and Attribution Theory, which helps explain how taxpayers perceive the causes of their compliance decisions.
The Influence Of The Audit Committee, Leverage, Profitability On Tax Aggressiveness With Independent Commissioners As A Moderating Variable Desak Nila Ulandari; Henny Triyana Hasibuan; I Ketut Sujana
International Journal of Economics Accounting and Management Vol. 3 No. 3 (2026): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i3.1273

Abstract

Tax aggressiveness is an action taken by a company to reduce its cost in fulfilling its tax obligations. Companies that engage in tax aggressiveness to save on tax payments will generate higher profits in the future. The purpose of this research is to examine and explain the influence of the audit committee, leverage, profitability, and independent commissioners on the value of manufacturing companies listed on the Indonesia Stock Exchange. The sample size in this study consisted of 107 manufacturing companies from 2021-2023, with 49 outlier data points and a total of 272 companies in the research. Data collection used the non-participant observation method. The data analysis technique used is moderation regression analysis. The analysis results show that the audit committee has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness, profitability has a positive effect on tax aggressiveness, independent commissioners weaken the influence of the audit committee on tax aggressiveness, independent commissioners weaken the influence of leverage on tax aggressiveness, and independent commissioners strengthen the influence of profitability on tax aggressiveness. The theoretical implication of this research is to provide knowledge and strengthen the theory of corporate agency value related to the audit committee, leverage, profitability, and independent commissioners. The implication of this research is that manufacturing sector companies should be more careful in formulating tax policies that align with the principles of good corporate governance
The Influence of Profitability, Asset Management, and Firm Size on Firm Value I Gusti Putu Gilang Purohita; Henny Triyana Hasibuan
International Journal of Economics Accounting and Management Vol. 3 No. 3 (2026): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i3.1506

Abstract

This study aims to examine the influence of profitability, asset management, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A quantitative approach with multiple linear regression analysis was employed. The sample was selected using purposive sampling, resulting in 36 companies with a total of 108 observations. The findings indicate that profitability has no significant effect on firm value, asset management also shows no significant influence, while firm size has a significantly positive effect on firm value. These results suggest that larger firms, as measured by total assets, play an important role in enhancing firm value. Conversely, high profitability and efficient asset management do not necessarily reflect a higher firm value from the perspective of investors.
Co-Authors A.A. Istri Erlika Trisna Dewi Alifia Nur Drianita Anak Agung Gde Putu Widanaputra Daniel Erinaldi R.Win Daniel Erinaldi. R.Win Desak Nila Ulandari Dewi, Ayu Aryista Dewi, Luh Gede Krisna DODIK ARIYANTO Faruq Waliyulloh I Gusti Putu Gilang Purohita I Kadek Sardika Putra I Ketut Sujana Ida Ayu Jayanti Kusumawardani Ni Putu Devina Briliyanti Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu