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<![CDATA[Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Luthfia Dita Nistiana]]>
<![CDATA[ Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/jse.v5i2.141
<![CDATA[This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.]]>
<![CDATA[Minat Penggunaan Terhadap Penggunaan Sesungguhnya Quick Response Code Indonesia Standard (Qris) Di Era New Normal ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Anggi Nofita Sari]]>
<![CDATA[ Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/jse.v6i1.145
<![CDATA[This study was conducted with the aim of testing the effect of interest in using the actual use of QRIS. The data in this study were obtained from 100 respondents from the University of Sarjanawiyata Tamansiswa using descriptive quantitative methods and using primary data. The sample in this study was obtained using a snowball sampling technique. The results of this study indicate that interest in using has a positive effect on the actual use of QRIS]]>
<![CDATA[The Effect of Learning Behavior on the Level of Understanding of Accounting with Emotional Intelligence as a Moderating Variable ]]>
<![CDATA[Maria Yunita Hendriyani Radu]]>;
<![CDATA[Dewi Kusuma Wardani]]>
<![CDATA[ Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024 ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/jse.v7i1.484
<![CDATA[This study aims to investigate whether understanding in accounting can be affected by learning behavior patterns. In addition, this study also aims to identify a possible relationship between learning behavior patterns and the level of understanding in accounting, taking into account the moderating effect of emotional intelligence. The method used in this study was convenience sampling, with a total sample of 86 respondents who were students of the Accounting study program at Sarjaniwiyata Tamansiswa University. The data taken for this study is primary data obtained through a questionnaire containing the responses from the respondents. The analysis technique applied is path analysis, where learning behavior serves as the independent variable, the level of understanding of accounting as the dependent variable, and emotional intelligence as the moderator variable. The results of the analysis show that learning behavior has the potential to influence the level of understanding of accounting. In addition, emotional intelligence also has the potential to moderate the influence between learning behavior and learning interest on the level of understanding of accounting. This finding has important implications in the context of this research.]]>
<![CDATA[Pengaruh Penghindaran Pajak terhadap Biaya Utang dengan Risiko Pajak sebagaiVariabel Moderasi ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Nasya Anindhia]]>
<![CDATA[ urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2 ]]>
Publisher : <![CDATA[Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/qvz8fg95
<![CDATA[The purpose of this study is to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable. Tax avoidance has the potential to create cash flow uncertainty and increase risk for creditors, and therefore, theoretically, it can influence the determination of a company's cost of debt. However, empirical findings regarding this relationship are still mixed. Secondary data was obtained from the annual reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2024. The sample was selected by purposive sampling with 136 observations analyzed with Moderated Regression Analysis (MRA), using SPSS version 24 software with multiple linear regression analysis techniques. The results indicate that tax avoidance does not affect the cost of debt. Tax risk is also unable to moderate the relationship between tax avoidance and the cost of debt. As for the control variables, leverage, profitability, and capital intensity were found to have a significant effect on the cost of debt. These findings indicate that creditors place more emphasis on a company's financial condition when determining the cost of debt than on tax avoidance practices and the level of tax risk.]]>
<![CDATA[Religiusitas Hablumminallah Hablumminannas Terhadap Niat Patuh Calon Wajib Pajak dengan Kepercayaan Fiskus sebagai Moderasi ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Zahrolina Adnafika Ardhani]]>
<![CDATA[ Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Vol 8 No 1 (2026): JIREH: Juni ]]>
Publisher : <![CDATA[Sekolah Tinggi Teologi Injili dan Kejuruan (STTIK) Kupang ]]>
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DOI: 10.37364/jireh.v8i1.695
<![CDATA[This study examines the impact of religiosity from the perspective of vertical (hablumminallah) and horizontal (hablumminannas) relationships on the compliance intentions of prospective taxpayers, by examining the moderating function of the level of trust in the tax authorities. This study uses a quantitative approach with an explanatory design. Data were obtained through an online questionnaire from 501 prospective Muslim taxpayers in Indonesia and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that religiosity from the perspective of hablumminallah hablumminannas has a positive effect on the compliance intentions of prospective taxpayers. In addition, trust in the tax authorities is proven to moderate the relationship between religiosity and compliance intentions of prospective taxpayers in the direction of weakening. These findings enrich the study of behavioral taxation through the integrity of psychological factors (religiosity) and institutional (trust in the tax authorities) in one empirical model. and provide practical implications for tax authorities to increase public trust and strengthen moral values in tax education.]]>
<![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[THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE WITH CORPORATE RISK AS AN INTERVENING VARIABLE ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Arisya Yaya Dwi Lestari]]>
<![CDATA[ JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Tulungagung ]]>
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DOI: 10.36563/xw97cd63
<![CDATA[This study aims to analyze the effect of tax avoidance on firm value, with corporate risk as an intervening variable, among manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2015–2024 period. This study employs a quantitative approach using annual financial statements, yielding 171 observations through purposive sampling. Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of SmartPLS 3. The results indicate that tax avoidance has a positive effect on corporate risk and a negative effect on firm value. On the other hand, corporate risk does not affect firm value and fails to mediate the relationship between tax avoidance and firm value. These findings suggest that the effect of tax avoidance on firm value tends to occur directly, while investors appear to place greater emphasis on profit prospects than on the level of corporate risk when making investment decisions]]>
<![CDATA[Pemahaman Tri N dan Pemahaman Tri Nga Pada Minat Berinvestasi Saham ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Sunu Ariyanti]]>
<![CDATA[ Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 9 No. 3 (2025): October ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jppsh.v9i3.105255
<![CDATA[Data Kustodian Sentral Efek Indonesia (KSEI) yang menunjukkan dominasi investor individu berusia di bawah 30 tahun, khususnya dari kalangan siswa Sekolah Menengah Atas (SMA), yang secara demografis tergolong produktif dan memiliki literasi teknologi yang baik, muncul permasalahan penelitian terkait minat berinvestasi pada kelompok usia muda tersebut dapat ditingkatkan. Studi ini bertujuan untuk menganalisis pemahaman Tri N dan Tri Nga pada minat investasi saham. Penelitian ini menggunakan data primer melalui kuesioner. Sampel dalam penelitian ini yaitu mahasiswa aktif Program Studi Akuntansi angkatan 2019 sampai 2023. Teknik sampel yang digunakan yaitu Snowball Sampling. Jumlah sampel dalam penelitian ini adalah 100 responden. Hasil penelitian ini menunjukkan bahwa pemahaman Tri N memiliki pengaruh terhadap minat berinvestasi saham. Tinggi rendahnya pemahaman tri n memiliki pengaruh terhadap minat berinvestasi saham. Semakin tinggi pemahaman tri n yang dimiliki maka semakin tinggi juga minat mahasiswa berinvestasi saham. Sedangkan pemahaman Tri Nga tidak memiliki pengaruh terhadap minat berinvestasi saham. Seseorang yang memiliki pemahaman terhadap pemahaman tri nga dengan baik tidak akan mempengaruhi minat berinvestasi saham. Hal ini mengindikasikan bahwa perilaku dan pengetahuan seseorang mempengaruhi persepsi dan keputusan investasi. Pengetahuan investasi yang memadai membantu mahawiswa memahami aspek dasar, risiko, dan pengembalian investasi serta menghindari kerugian, sehingga lebih yakin dan mampu memaksimalkan peluang investasi.]]>
<![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.]]>
