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<![CDATA[TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Remigius Jon Nalik]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Andri Wakista Aji]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6331
<![CDATA[This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta]]>
<![CDATA[DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Yhoga Heru Pratama]]>;
<![CDATA[Rita Oktaviani]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.199-211
<![CDATA[This study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds.]]>
<![CDATA[Free Tax Consultant Certification Exam (USKP) Fees on Tax Knowledge and Taxation Career Choice: Supporting SDG 4 ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Maristha Milesa Miftakhuljannah]]>;
<![CDATA[Tyas Nur Pramesti]]>;
<![CDATA[Sivantri Lado]]>
<![CDATA[ Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto ]]>
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DOI: 10.63230/jocsis.3.3.285
<![CDATA[Objective: The effect of tax knowledge on students’ interest in pursuing taxation careers and to analyze the moderating role of Free Tax Consultant Certification Exam (USKP) fees in the relationship between tax knowledge and taxation career choice. This study contributes to Sustainable Development Goal 4 (SDG 4: Quality Education) by emphasizing the importance of competency-based taxation education and professional development in higher education. Method: A quantitative research approach involving 105 accounting and taxation students from various universities in Indonesia. Data were collected through questionnaires and analyzed using simple regression analysis and Moderated Regression Analysis (MRA) with SPSS to examine the direct effect of tax knowledge and the moderating effect of USKP fees. Results: The results indicate that tax knowledge has a positive and significant effect on students’ interest in taxation careers. Furthermore, USKP fees significantly moderate the relationship between tax knowledge and taxation career choice, suggesting that certification accessibility influences students’ motivation to develop careers in taxation. Novelty: To provide new insights by incorporating USKP certification fees as a moderating factor in taxation career decision-making. The findings highlight the importance of strengthening taxation education and improving access to professional certification as part of achieving SDG 4 through quality learning outcomes and professional competency development.]]>
<![CDATA[The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4 ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Tiara Pratama Putri]]>;
<![CDATA[Devian Alestu Damayanti]]>;
<![CDATA[Vivi Septiani]]>;
<![CDATA[Maria Yasinta Sarina Putri]]>
<![CDATA[ Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto ]]>
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DOI: 10.63230/jocsis.3.3.288
<![CDATA[Objective: To examine the effect of accounting knowledge on student investment intention and investigate the moderating role of Fear of Missing Out (FoMO) in strengthening the relationship between accounting knowledge and investment intention. This study contributes to the achievement of Sustainable Development Goals (SDGs), particularly SDG 4 through improving financial education and SDG 8 by encouraging responsible economic participation among young generations. Method: A quantitative research approach using primary data collected through questionnaires distributed to university students in Indonesia. The sample consists of 205 active students from economics faculties across several Indonesian universities. Data analysis was conducted using simple regression analysis to examine the direct effect of accounting knowledge on investment intention and moderation analysis using the absolute difference value test to examine the role of FoMO as a moderating variable. Results: The results indicate that accounting knowledge has a positive and significant effect on student investment intention. Furthermore, FoMO strengthens the positive relationship between accounting knowledge and investment intention, indicating that students with stronger accounting knowledge and higher awareness of investment opportunities tend to demonstrate greater investment intention. Novelty: The study extends previous investment intention research by introducing FoMO as a moderating variable in the relationship between accounting knowledge and investment intention. The findings highlight the importance of integrating accounting education and behavioral factors to encourage informed investment decisions among young investors, supporting sustainable financial literacy development.]]>
<![CDATA[Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective ]]>
<![CDATA[Roy Frananda Saragih]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Yhoga Heru Pratama]]>
<![CDATA[ Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi ]]>
Publisher : <![CDATA[Universitas Bangka Belitung ]]>
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DOI: 10.33019/equity.v13i1.419
<![CDATA[A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.]]>
<![CDATA[Leverage, Kepemilikan Institusional, Dan Transfer Pricing, Penghindaran Pajak: Profitabilitas Sebagai Variabel Moderasi ]]>
<![CDATA[Suyanto]]>;
<![CDATA[Esti Sujannah]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v1i1.3
<![CDATA[Purpose: This study aim to examine leverage, institutional ownership and transfer pricing, tax avoidance: profitability as moderating variablesMethod: The method in this study using purposive sampling method and obtained 40 companies with data processed 160 annual financial statements. This research technique uses multiple linear analysis and Moderated Analysis ModeratedFinding: The findings in this study that leverage has a negative effect on tax avoidance, institusional ownership has a positive effect on tax avoidance, and transfer pricing has a positive effect on tax avoidance. Profitability can weaken the negative effect of leverage on tax avoidance, profitability cannot moderate the positive effect of institutional ownership on tax avoidance, and profitability cannot significantly moderate the effect of transfer pricing on tax avoidance. Novelty: The difference between this study and previous research is that this research tries to integrate several topics regarding the variable of tax avoidance practices which are influenced by three variables including leverage, institutional ownership, and transfer pricing, using the moderating variable of profitability.]]>
<![CDATA[Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa: Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa ]]>
<![CDATA[Suyanto]]>;
<![CDATA[Yohanes Maria Vianey Kenale Sada]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i2.35
<![CDATA[Purpose: This study aims to determine whether the influence of financial literacy, lifestyle and social environment. This study examines whether the influence of financial literacy, lifestyle and social environment on the financial behavior of students. Method: The population in this study were active undergraduate students who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample in this study were students of the accounting and management study program who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample obtained was 108 respondents with the snowball sampling method. This data was analyzed using multiple linear analysis with the help of IBM SPSS. Finding: The results of the study prove that financial literacy have a positive effect on financial behavior, lifestyle have a positive effect on financial behavior, and the social environment have a positive effect on financial behavior. Keyword: Financial Literacy, Lifestyle, Social Environment, Student Financial Behavior]]>
<![CDATA[Pengaruh Financial Leverage dan Profitabilitas Terhadap Penggelapan Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Wahyu]]>;
<![CDATA[Suyanto]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 4 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v4i1.110
<![CDATA[Purpose: This study aims to determine: (1) To prove whether there is a positive influence of financial leverage on tax evasion, (2) To prove whether there is a positive influence of profitability on tax evasion, (3) To prove whether company size can strengthen the positive influence of financial leverage on tax evasion, (4) To prove whether company size can strengthen the positive influence of profitability on tax evasion. Method: This type of research is quantitative research using the document method. Samples were taken using purposive sampling technique. The sample consisted of 72 data from 13 property and real estate companies listed on the Indonesian stock exchange 2016-2022. The data analysis technique used is quantitative analysis using SPSS 21.0. Finding: Based on the research results, it shows that financial leverage has an effect on tax evasion, profitability has an effect on tax evasion, company size has an effect on tax evasion]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Sandra Kornelis]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Kusuma Chandra Kirana]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v5i1.140
<![CDATA[Purpose: This study aims ti determine: (1) To prove whether the effect of profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (2) To prove whether the effect of leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (3) To prove whether the effect of company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange Method: This type of research is quantitative researchusing the document method. Sampel were taken using purposive sampling technique. The sample consisted of 300 data from 60 companies listed on the Indonesia Stock Exchange 2019-2023. The data analysis technique used is quantitative analysis using Eviews Finding: Based on the research result, it show that Profitability has a positive effect on firm value, Leverage has a positive effect on firm value, company size has a negative effect on firm value. Novelty: This study adds the leverage variable as a factor affecting firm value, which has not been studied in previous studies.]]>
<![CDATA[Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Pajak UMKM di Kota Yogyakarta ]]>
<![CDATA[Antonius Ardani Jampar]]>;
<![CDATA[Suyanto]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v5i3.179
<![CDATA[Purpose: This study aims to examine the influence of tax knowledge and tax sanctions on tax compliance among MSMEs in Yogyakarta City. Method: The population in this study was all registered MSMEs in Yogyakarta City, with a sample of 106 respondents drawn using a purposive sampling technique. The research method used was a quantitative survey approach through questionnaire distribution. The data obtained were analyzed using multiple linear regression techniques. The data analysis method used was multiple linear regression analysis with SPSS version 25. Finding: The results show that tax knowledge and tax sanctions have a positive and significant effect on MSME tax compliance. Novelty: Understanding taxpayer compliance in the MSME sector in Yogyakarta City through empirical testing of the influence of tax knowledge and tax sanctions. This research has the potential to validate or modify the Theory of Planned Behavior (TPB) in the unique context of MSMEs in Yogyakarta.]]>
