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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal PENA : Penelitian dan Penalaran Jurnal Mirai Management Jurnal SOLMA JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL MANAJEMEN BISNIS Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Dharma Laksana Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Amnesty: Jurnal Riset Perpajakan Jurnal Ekuilnomi Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Teknologi dan Manajemen Industri Terapan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi dan Bisnis International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference AT-TAKLIM: Jurnal Pendidikan Multidisiplin Masterpiece Journal Society Service Insight Jurnal Penelitian IPTEKS Balance: Jurnal Ekonomi
Masrullah, Masrullah
Universitas Muhammadiyah Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022) Mira, Mira; Masrullah, Masrullah; Mursalim, Nur Ainun
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between audit fee stickiness, CEO narcissism, and tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Audit fee stickiness occurs when changes in expected audit fees do not align proportionally with actual audit fee changes. CEO narcissism, characterized by excessive self-admiration and a strong desire for dominance, can influence corporate decision-making, including tax avoidance strategies. Tax avoidance, often viewed as strategic tax planning, aims to minimize corporate tax liabilities while complying with tax regulations. Using a quantitative approach, this study employs multiple regression analysis to assess the impact of CEO narcissism on tax avoidance and the moderating effect of audit fee stickiness. The findings indicate that narcissistic CEOs tend to engage in aggressive tax planning, increasing the likelihood of tax avoidance. Additionally, audit fee stickiness moderates this relationship, as firms with high audit fee stickiness exhibit lower levels of tax avoidance due to stronger auditor oversight. The study further reveals that tax savings from avoidance strategies affect cost stickiness, with implications for managerial decision-making. These results highlight the importance of understanding CEO personality traits in corporate governance and tax strategies. Regulators and auditors should consider CEO psychological factors when assessing tax compliance risks. Furthermore, firms should balance cost efficiency and ethical financial practices to maintain long-term sustainability and corporate reputation. This study contributes to the literature on tax avoidance, audit fee behavior, and the role of executive characteristics in financial decision-making.
The Influence Of Profitability On The Stock Price Of Construction Companies Listed On The Indonesia Stock Exchange For The Period 2019-2023 Ahmad Imam Meilana; Syamsuddin Syamsuddin; Masrullah Masrullah
Jurnal Ekuilnomi Vol. 7 No. 2 (2025): Ekuilnomi Vol 7(2), Mei 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hfk8te32

Abstract

This study aims to analyze the impact of profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on the stock prices of construction companies listed on the IDX for the period 2019–2023. Utilizing a quantitative approach with secondary data from 19 companies, the analysis was conducted through multiple linear regression using SPSS 26. The results indicate that ROA and ROE have a positive and significant effect on stock prices, while NPM does not show significance. This finding reinforces the signal theory that high profitability serves as a positive signal for investors. This study is expected to contribute to investment decision-making and corporate financial strategy planning
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022) Mira, Mira; Masrullah, Masrullah; Nurfadillah, Asti
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18251

Abstract

This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
The Influence of Adiministrative Sanctions and Motor Vehicle Taxpayer Awareness on Tax Payment Compliance at The Pangkep Regency Samsat Office Andi Nur Alamsyah Arsyad; Masrullah; Indriana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pczgc563

Abstract

The objective of this study is to analyze the effect of administrative sanctions and taxpayer awareness on the compliance of motor vehicle tax payments at the Samsat Office in Pangkep Regency. The research uses  a quantitative approach by distributing questionnares to 100 respondets who are motor vehicle taxpayers. An analysis was conducted on the data using multiple linier regressions with the help of Statistical Package for the Social Science (SPSS) software version 30. The results show that both administrative sanctions and tax payer awareness exert a favorable and statistically significant impact on motor vehicle tax payment compliance. These findings suggest that enhancing the effectiveness of sanctions and improving public tax awareness can promote taxpayer compliance, thereby supporting the increase of regional tax revenue.
The Influence of Fraud Hexagon Theory on Detecting Fraudulent Factors in Financial Reports of State-Owned Companies Listed on the IDX 2018-2022 Aulia, Dina; Masrullah; Zulaeha, Sitti
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1496

Abstract

Financial statement fraud is a paradigm that often occurs in Indonesia and causes many losses. Therefore, the aim of this research is to detect the emergence of potential fraud in financial reports using the hexagon fraud theory. In the hexagon fraud theory, there are six dominant factors that can trigger fraud in financial reports: pressure, opportunity, rationalization, ability, arrogance, and collusion. Pressure is proxied by financial targets, financial stability, and financial need; opportunity is proxied by the nature of industry and ineffective monitoring; rationalization is proxied by a change auditor as a proxy for capability to become and change in director; arrogance is proxied by political connections and the frequent number of CEOs; and collusion is proxied by projects with the government. In this research, the dependent variable is measured using the Jones model. The purposeful sampling technique was used in this research in order to obtain a population sample with the criteria of state-owned companies listed on the Indonesia Stock Exchange during the last 5 years, namely, 2018–2022. The quantitative method is supported by multiple regression analysis techniques using the SPSS 26 analysis tool in this research. The results of this research show that the variables financial target, financial stability, personal financial need, nature of industry, ineffective monitoring, change in auditor, change in directors, and political connection have no influence on the potential for fraudulent financial statements. Frequent CEO pictures and collaboration projects with the government have a positive and significant effect on the potential for fraudulent financial statements
Pengaruh Moral Pajak Terhadap Kepatuhan Pajak Orang Pribadi Dengan Trust Sebagai Pemoderasi: (Studi Kasus: Bank Sulselbar Cabang Barru) Rismayanti; Mira; Masrullah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 4 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/j9h5p368

Abstract

Penelitian ini menganalisis pengaruh moral pajak terhadap kepatuhan wajib pajak orang pribadi, serta peran trust sebagai variabel moderasi di Bank Sulselbar Cabang Barru. Menggunakan metode kuantitatif dengan 40 responden dan analisis Partial Least Squares Structural Equation Modeling (PLS-SEM), hasil menunjukkan moral pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, menegaskan pentingnya aspek psikologis dalam kebijakan perpajakan. Selain itu, trust memoderasi hubungan tersebut, di mana kepercayaan pada otoritas pajak, sistem, dan kebijakan pemerintah meningkatkan kepatuhan sukarela melalui persepsi positif terhadap transparansi, keadilan, dan pelaya.
PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI BAPENDA KABUPATEN SINJAI Arfanuddin, Arfanuddin; Masrullah, Masrullah; Darwin , Khadijah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak Bumi dan Bangunan adalah pajak atas bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau badan usaha, kecuali areal yang dipergunakan untuk kegiatan usaha perkebunan, kehutanan, dan pertambangan. Pendapatan daerah adalah pendapatan yang diperoleh dari sektor pajak daerah, retribusi daerah yang dihasilkan dari badan usaha milik daerah, hasil pengelolaan yang dipisahkan kekayaan daerah, dan pendapatan daerah lainnya yang sah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada pemerintah Kabupaten Sinjai. Jenis penelitian ini adalah penelitian kuantitatif. Gunakan sumber data sekunder. Hipotesis ditentukan dengan menggunakan uji satu pihak (satu sisi). Yang analitis Teknik yang digunakan adalah korelasi product moment, analisis regresi linier sederhana, analisis koefisien determinasi, dan uji t. Hasil penelitian menunjukkan bahwa pendapatan pajak bumi dan bangunan terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sinjai Pemerintah mempunyai hubungan yang kuat dengan tingkat korelasi sebesar 0,997. Sedangkan koefisien determinasi (r2) = 0,944 atau 99,4% dengan nilai sig 0,000 < 0,05. Artinya nilai thitung lebih besar dari ttabel, sehingga dapat disimpulkan bahwa hipotesis yang diajukan diterima bahwa terdapat pengaruh yang signifikan antara Pajak Bumi dan Bangunan terhadap Asli Daerah Pendapatan Pemerintah Kabupaten Sinjai.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah, Masrullah; Asriati, Asriati; Alfiah S, Nur Reski
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5304

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

Abstract

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022) Mira, Mira; Masrullah, Masrullah; Nurfadillah, Asti
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18251

Abstract

This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
Co-Authors A. Tenri Syahraeni Achsanuddin UA, Anur Adziem, Faidul Ahmad Imam Meilana Ahmad Muhlis Alfiah S, Nur Reski Amran Amran Andi Arifwangsa Adiningrat Andi Arman Andi Nur Alamsyah Arsyad Angelita, Anggi Anggoro KR, M. Yusuf Alfian Rendra Anggraeni, Reski Arfanuddin, Arfanuddin Arifin Rani Asdar Asdar Asriati Asriati, Asriati Audry Aulia Nafasya Badollahi, Ismail Buyung Buyung Darwin , Khadijah Dina Aulia Endang Winarsih Hakib , Andi Idra Wahyuni Indriana Ismail Badollahi Ismawati Ismawati Ismawati Ismawati Ismawati Khadijah Darwin M, Satriani. M. Su'un Mappa, Muhammad Rizal Mar'ah Mp, Awalin Syayidah Mardiana Mardiana Mira Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Agus Muljanto Muhammad Nasrun Muhammad Nur Abdi Muhe, Arniati Mukminati Mursalim Mursalim Mursalim, Nur Ainun Muryani Arsal Muttiarni Muttiarni Nasrullah Nasrullah Nur Tang Nurbaya Nurbaya Nurfadillah, Asti Nurinaya Nurjannah Tawakkal Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Rahmi Rahmi Resky Andriyanto Hasanuddin Rismayanti Sahrullah Sahrullah Sahrullah Saida Said sarda, Sultan Sarman Saskia, Saskia Sitti Marhumi Sri Mulyaningsih Sukara, Salsabila Sultan sarda Syamsuddin Syamsuddin Syartini Indrayani Wahyu Setiawan Warda Warda Winarsih, Endang Yanti, Reski Yasril Hidayat Yusuf. K, Muhammad Zulaeha, Sitti