Article Per Year (5 Year)
p-Index From 2021 - 2026
1.879
P-Index
This Author published in this journals
All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Manajemen Value: Jurnal Manajemen dan Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Budimas : Jurnal Pengabdian Masyarakat Literacy : International Scientific Journals of Social, Education, Humanities Jurnal Pengabdian Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Rizki Listyono Putro
Universitas Muhammadiyah Ponorogo
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan di Kelurahan Bangunsari Mary Zayyin Nabila Ulfa; Iin Wijayanti; Rizki Listyono Putro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12887

Abstract

Land and Building Tax is a crucial source of revenue in supporting the administration of government and regional development. Therefore, the level of taxpayer compliance in paying Land and Building Tax is a determining factor in optimizing regional tax revenue. This study aims to examine the effect of taxpayer awareness, tax knowledge, tax sanctions, socialization, income, and the quality of tax authority service on taxpayer compliance in Bangunsari Village. The object of this study is taxpayers registered in Bangunsari Village for the 2021-2025 period. The sample consists of 100 respondents determined using a purposive sampling technique with the Slovin formula. The data used are primary and secondary data, analyzed through Multiple Linear Regression with the help of SPSS version 24. The results show that taxpayer awareness, income, and the quality of tax authority service have a significant effect on taxpayer compliance, while tax knowledge, tax sanctions, and socialization have no significant effect on taxpayer compliance. Simultaneously, all independent variables affect the dependent variable with a determination value of 38.9%, while the remaining 61.1% is influenced by other factors.
FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING IN FINANCIAL COMPANY Muhtar Sapiri; Ardiani Ika Sulistyawati; Muklis Muklis; Alfiana Alfiana; Rizki Listyono Putro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dyh7eg65

Abstract

Indonesia's banking sector has experienced recurrent fraud incidents, particularly those involving falsified financial statements, revealing persistent vulnerabilities despite heightened regulatory scrutiny. These issues position banking and financial services as one of the most fraud-prone industries in Indonesia, necessitating a deeper understanding through advanced frameworks like the fraud pentagon theory, which identifies pressure (Financial Target) as a primary driver of dishonest reporting, alongside opportunity (Financial Stability), rationalization (Change in Auditor), competence (Change in Director), and arrogance (CEO’s Photo Frequency). This study utilizes secondary data obtained from the IDX, with 30 companies as samples, resulting in 150 panel data points from the banking and financial sector in Indonesia. The data was analyzed using Eviews. The research indicate that only the financial target variable, proxied by ROA, has a positive and significant effect. Meanwhile,the other variables are insignificant, although the variables financial stability, change in auditor, and change in director show a negative direction. The implications of these findings suggest that by increasing its application in developing market environments and demonstrating that not all proxies suggested for ability and arrogance have predictive power in non-Western environments like Indonesia, where cultural and institutional factors can reduce their relevance, this research advances the Fraud Pentagon Theory. Specifically, this casts doubt on the universality of arrogance as an incentive for deception, arguing that the visual depiction of leadership is more consistent with enhancing corporate image than with dishonesty.
Co-Authors Alfiana Ardiani Ika Sulistyawati Desi Setyaningrum Eva Wany Iin Wijayanti Lola Maharani Mary Zayyin Nabila Ulfa Muhtar Sapiri Muklis Muklis Mushlih Candrakusuma Sarah Yuliarini, Sarah Sri Hartono Sri Hartono Titi Rapini Titi Rapini Umi Farida Umi Farida Umi Farida Wawan Kusnawan