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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING INVEST : Jurnal Inovasi Bisnis dan Akuntansi JOCHAC
Kevry Ramdany
Universitas Muhammadiyah Sumatera Barat
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Kepatuhan Wajib Pajak dalam Perspektif Gender: Peran Sikap dan Kebijakan Internal Kevry Ramdany; Aries Tanno
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12459

Abstract

Taxpayer compliance plays an important role in supporting government revenue derived from taxation. However, the level of taxpayer compliance continues to vary due to individual behavioral factors and organizational policy mechanisms. This research seeks to analyze the influence of taxpayer attitudes and internal organizational policies on taxpayer compliance while also exploring gender as a moderating variable in these relationships. In this study, internal organizational policy is operationalized as an internal remuneration withholding policy, whereby employee remuneration is temporarily withheld when tax reporting obligations have not been fulfilled. This study utilized a quantitative research approach by conducting a survey among hospital employees in Padang City. Data collection was carried out using questionnaires, which were administered to participants chosen through a purposive sampling method. The data were analyzed using variance-based Structural Equation Modeling with WarpPLS software to evaluate the structural relationships among variables. The results indicate that the internal remuneration withholding policy has a positive and stronger effect on promoting taxpayer compliance. Taxpayer attitudes also positively influence taxpayer compliance. However, gender does not significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that firm organizational control policies, particularly remuneration withholding mechanisms, can serve as effective instruments for enhancing taxpayer compliance alongside the development of positive taxpayer attitudes.
LOVE OF MONEY DAN TAX EVASION: PERAN MODERASI SIKAP WAJIB PAJAK silmi silmi; Kevry Ramdany
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12917

Abstract

Penelitian ini membahas isu rendahnya kepatuhan perpajakan UMKM yang masih membuka peluang terjadinya tax evasion akibat faktor psikologis wajib pajak. Penelitian bertujuan menganalisis pengaruh love of money terhadap tax evasion serta menguji peran moderasi sikap wajib pajak dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei terhadap wajib pajak UMKM di Provinsi Sumatera Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares. Hasil penelitian menunjukkan bahwa love of money berpengaruh positif terhadap tax evasion, sedangkan sikap wajib pajak terbukti memperlemah pengaruh tersebut sehingga berperan sebagai mekanisme kontrol psikologis internal dalam menekan kecenderungan perilaku penghindaran pajak. Kontribusi teoretis penelitian ini terletak pada integrasi Theory of Planned Behavior dan Teori Atribusi dalam menjelaskan perilaku tax evasion melalui perspektif behavioral taxation berbasis moderasi psikologis individu. Secara praktis, temuan penelitian mengimplikasikan pentingnya penguatan edukasi perpajakan, internalisasi nilai moral pajak, serta pembangunan kepercayaan terhadap otoritas fiskal guna meningkatkan kepatuhan pajak berkelanjutan pada sektor UMKM.
Akselerasi Digitalisasi Keuangan, Pemasaran, dan Kepatuhan Pajak bagi Pengrajin Rajut dan Kerancang untuk Mewujudkan Kemandirian Ekonomi Kreatif dalam Mendukung SDGs dan Asta Cita: Strengthening Financial Digitalization, Digital Branding, and Tax Literacy for the Rumah Bagonjong Handmade Craft MSME in Bukittinggi Silmi Silmi; Verni Juita; Jefril Rahmadoni; Kevry Ramdany; Nadya Putri Nasha; Aidah Fikriyyah; Bunga Shafira
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 9 No. 2 (2026)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v9i2.838

Abstract

Rumah Bagonjong Handmade, a micro, small, and medium-sized enterprise (MSME) in Bukittinggi City, Indonesia, faces challenges in business management, particularly in financial record-keeping, tax compliance, and brand identity, which limit its competitiveness in the digital economy. This community engagement program aimed to strengthen the enterprise’s managerial capacity through training and mentoring in digital financial management using the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK), tax administration, and branding development. Implemented from September to November 2025, the program consisted of four stages: needs assessment, two intensive training sessions, on-site implementation mentoring, and periodic monitoring and evaluation. The intervention resulted in significant improvements in business management capacity. The enterprise successfully transitioned from manual bookkeeping to digital financial recording using the SIAPIK application, enabling the independent preparation of monthly balance sheets and income statements. Tax literacy also improved, particularly regarding the regulations and calculation procedures for the 0.5% final income tax scheme applicable to MSMEs. In the marketing domain, the program transformed the enterprise’s social media into an active promotional platform through the adoption of a new visual brand identity that reflects the uniqueness of local products and the development of independently managed digital content. To ensure the sustainability of program outcomes, strategic production equipment including an overlock machine, a computerized embroidery machine, a cutting table, and a multifunction sewing machine was provided. These assets contributed to improved production capacity, operational efficiency, and the long-term sustainability of the enterprise.
Leverage, Profitabilitas dan Likuiditas Dalam Mempengaruhi Volintary Disclosure Suci Wahyuliza; Kevry Ramdany
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 1 No. 2 (2020): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v1i2.62

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh leverage, Profitabilitas dan likuiditas terhadap voluntary disclosure. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel ditentukan berdasarkan metode purposive sampling, sehingga berjumlah 43 perusahaan.Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data dengan metode dokumentasi pada (www.idx.com). Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Leverage berpengaruh signifikan negatif terhadap voluntary disclosure. Profitabilitas berpengaruh signifikan positif terhadap voluntary disclosure,Likuiditas berpengaruh signifikan negatif terhadap voluntary disclosure. Keyword : Leverage, Profitabilitas, Likuiditas dan Voluntary Disclosure
Co-Authors Aidah Fikriyyah Alya Azilah Ardhani Anne Putri Aries Tanno AULIA, SITI Bahari, Asniati Bunga Shafira Dio Hermanto Fajri, Aulia Fitriyeni Oktaviani Furqan, Yasmin Ananta Heikal, Jerry Jerry Heikal Mezia Kemala Sari Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Oktavia, Fitriyeni Prima Fithri Rahmadoni, Jefril Rahmat Kurniawan Sanda Patrisia Komalasari Silmi Silmi Sri Ardiyanti Verni Juita Wahyuliza, Suci Yudi Mufti Prawira Yurniwati Yurniwati Yurniwati Yurniwati