Article Per Year (5 Year)
p-Index From 2021 - 2026
6.383
P-Index
This Author published in this journals
All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Ekonomika J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Riset Akuntansi Kontemporer Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Dwi Fionasari
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau, Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Pengaruh Kepercayaan kepada Pemerintah, Keadilan Perpajakan, Tax Education Terhadap Tax Morale : (Studi Pada Mahasiswa S1 Universitas Muhammadiyah Riau) Fitrah Maharani; Dwi Fionasari; Annie Mustika Putri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1007

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan kepada pemerintah, keadilan pajak, pendidikan pajak terhadap moral pajak. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer menggunakan pendekatan kuesioner untuk mengumpulkan data. Populasi dalam penelitian ini adalah mahasiswa Akuntansi Universitas Muhammadiyah Riau dengan jumlah sampel sebanyak 200 mahasiswa. Teknik analisis data yang digunakan adalah analisis statistik seperti regresi linier berganda, analisis deskriptif, uji asumsi klasik, uji t, dan uji koefismoien determinan dengan bantuan perangkat lunak seperti SPSS versi 27. Berdasarkan hasil uji hipotesis menyatakan kepercayaan kepada pemerintah tidak berpengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,113>0,05. Nilai tersebut membuktikan, bahwa H0 diterima dan H1 ditolak, keadilan pajak memiliki pengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,001 < 0,05. Nilai tersebut membuktikan, bahwa H0 ditolak, dan Pendidikan pajak memiliki pengaruh signifikan terhadap moral pajak dengan nilai signifikansi sebesar 0,044 < 0,05. Nilai tersebut membuktikan, bahwa H0 ditolak.   This research aims to analyze the influence of trust in government, tax justice, and tax education on tax morale. This study is a quantitative research. The data used is primary data collected through a questionnaire approach. The population in this study consists of Accounting students at Universitas Muhammadiyah Riau, with a sample size of 200 students. The data analysis techniques used include statistical analysis such as multiple linear regression, descriptive analysis, classical assumption tests, t-tests, and the coefficient of determination test, with the assistance of software such as SPSS version 27. Based on the hypothesis testing results, it is stated that trust in government does not have a significant effect on tax morale, with a significance value of 0.113, which is greater than 0.05. This indicates that H0 is accepted and H1 is rejected. Tax justice has a significant effect on tax morale, with a significance value of 0.001, which is less than 0.05. This indicates that H0 is rejected. Additionally, tax education has a significant effect on tax morale, with a significance value of 0.044, which is also less than 0.05. This indicates that H0 is rejected.  
Analisis Kepatuhan Pajak pada Pelaku UMKM di Tinjau dari Sistem dan Pelayanan Pajak Dwi Fionasari; Armina Khoiriyah Nasution; Rezeki Putri Utami; Zahwa Aulia; Fakhrul Ilham; Muhammad Hanif Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy through their contribution to employment and national economic growth. However, tax compliance among MSME taxpayers remains relatively low due to limited understanding of tax regulations and administrative procedures. This study aims to analyze tax compliance among MSME actors in Binawidya District, Pekanbaru, from the perspectives of the tax system and tax services. A qualitative research method with a descriptive interpretive approach was employed. Data were collected through observation, semi-structured interviews, documentation, and literature review involving five food-sector MSMEs selected using purposive sampling. The data were analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. The findings indicate that MSME owners generally recognize the importance of financial records and taxation for business sustainability. However, their understanding remains limited to simple bookkeeping and has not yet developed into structured financial reporting. Tax compliance is influenced not only by taxpayers' awareness but also by the accessibility of tax services, administrative simplicity, and digital tax systems. Although Government Regulation Number 20 of 2026 introduces changes to MSME taxation, the studied respondents are generally unaffected because they operate as individual businesses. The study implies that improving financial literacy, tax education, and accessible tax services is essential to strengthen voluntary tax compliance among MSMEs.
Co-Authors Adriyanti Agustina Putri Afdal Andika Afdal Rio Andika Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Annie Putri Anriva, Della Hilia Armina khoiriyah nasution Atika Fitriani Azmi, Zul Barnard Defano Putra Barnard Putra Cecylya Thancy Daffa Muzzain Hanami Delsi Dean Fanni Yolanda Dian Hafiza Triana Dian Puji Puspita Sari Erna Murniati Evi Marlina Fachrizon Fachrizon Fadly Ardiansyah Fajar Fakhrul Ilham Faza Ariska Fheni Dhelniati Fheni Dhelniati Fitrah Maharani Fitri Ananda Viarna Hariko Wayra Icha Nurfadhilla Indah Kartika Sari Indarti Hutagalung Jeki Algusri Kartika Aprilia Putri Khahlil Gibran Linda Hetri Suriyanti M Arief M Yoan Eka Putra Mentari Dwi Aristi Michel Juliano Misral Mita Azira Muhammad Hanif Kurniawan Muhammad Luthfi Iznillah Muhammad Riski Adi Saputra Muhammad Zahran Sulthon Nadia Fathurrahmi Lawita Nadia Miftaroziah Najwa Kameela Andjani Natasha Nadira Putri Nur Fitriana Ocha Sari Olipian Resky Pernando Olitsha Amanda Pebrina Mellani Putra, Rudi Syaf Putri Yelia Sari Putri, Annie Mustika Rahayu, Norra Isnasia Rahel Oselbi Rama Gita Suci Rama Suci Retri Wiyarni Rezeki Putri Utami Rhezka Arianti Daulay Riza Fitria Rizki Nurul Aini Roaina Amelia Rozi Aulia Rahman Salwa Nissa Zahra Sania Raza Saskia Aulya Saskia Herlina Shalsa Billa Shandy Luthfi Assidiki Siti Rodiah Siti Samsiah Sri Rahmayanti Suriyanti, Linda Hetri Torik Tri Putra Vinni Qisthi Arini Widya Febriyanti Wira Ramashar Wira Ramashar Yana Windra Nur Yolanda Yolanda Zahwa Aulia