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The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Kadarisman Hidayat; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Hefry Johan Ferdhianzah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.

PENGARUH MINAT PRAKTIKUM AKUNTANSI TERHADAP PENERAPAN PEMBUATAN LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI ZA, Zahroh; Imamah, Nur; Rokhimakhumullah, Dewi Noor Fatikhah
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Penelitian ini bertujuan menguji pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan dengan pemahaman akuntansi sebagai variabel moderasi. Pada metodologi penelitian, variabel eksogen yang digunakan dalam penelitian ini adalah minat praktikum, variabel endogen adalah penerapan pembuatan laporan keuangan, sedangkan pemahaman akuntansi adalah variabel moderasi. Jumlah sampel penelitian ini adalah sebanyak 110 responden. Teknik pengolahan data penelitian menggunakan pendekatan Pertial Least Square-Structural Equation Modeling (PLS-SEM) dengan efek moderasi dan pengujian model empiris menggunakan software WarpPLS dengan menggunakan outer model. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan, pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap penerapan pembuatan laporan keuangan, dan pemahaman akuntansi tidak memoderasi pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan. Hasil ini menunjukkan bahwa pemahaman akuntansi tidak dapat memperkuat atau memperlemah pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan.Â Â Â

Kajian Analisis Standar Belanja Pemerintah Kota Batu Fatikhah Rokhimakhumullah, Dewi Noor
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

The purpose of this study was to determine the costing and budgetary allocation to each unit of work efficiently and effectively in order to be a reference to any programs / activities of the same and get the Standard Model analysis of spending, according to the characteristics of the program / activity in Batu. This study produced 16 models of standard analysis of the overall expenditure SKPD. . From these results, it can be concluded that by using the ASB, Batu City Government can determine the reasonableness of spending to carry out an activity in accordance with task, principal, and function; minimize the expense of the less obvious inefficiencies resulting budgets, increase efficiency and effectiveness in the management of the Regional Finance, determination budget based on clear performance benchmarks, units get greater freedom to determine its own budget. Keywords: Analysis of Standard Spending, Financial Management, Government of Batu City

The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Hidayat, Kadarisman; Fatikhah Rokhimakhumullah, Dewi Noor; Cahaya Ningsih, Devi Nur; Johan Ferdhianzah, Hefry
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.

ANALISIS POTENSI E-COMMERCE MELALUI IMPLEMENTASI DATA MINING DALAM PERPAJAKAN: SEBUAH STUDI KOMPARASI Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Aji Widya Firmansyah; Ayun Hanafiyah
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.7910

The digital economy is experiencing quite rapid development, not to mention the e-commerce sector which is showing growth. From 2025 to 2030 it is projected that there will be a three-fold increase, mainly from the e-commerce sector. A number of transactions and data are abundant, causing DGT to have difficulty processing data. In addition, determining the involvement of e-commerce actors who are not easily detected is a challenge in itself. Based on these problems, this study raises the application of data mining in taxation to analyze the potential of e-commerce through comparative studies. This study uses a qualitative descriptive approach with literature study and interview methods through the acquisition of primary data from informants and secondary data through relevant literature sources. This study uses content analysis techniques. The results of the study show that Indonesia needs to adopt a data mining system implemented by several countries based on benchmark analysis. Comparison and effectiveness of data mining, especially in preventing, detecting, and overcoming tax evasion behavior by taxpayers. In addition, reviewing the potential to be implemented in Indonesia is very large. Application of data in large sets will be processed using machine learning, random forest, artificial intelligence, and data mining. Based on analysis with other countries, this method minimizes the number of problems in computerized systems

ANALISIS KEBERHASILAN IMPLEMENTASI DIGITALISASI SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA Devi Nur Cahaya Ningsih; Dewi Noor Fatikhah Rokhimakhumullah; Estu Unggul Drajat; Krisna Ganda Saputra; Anjani Bunga Irawan
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.7914

Diigitalization has the meaning of a series of transitions from previously using print, video and audio media to digital forms. Likewise, tax administration is not spared from the digitization process, such as the application of e-registration, e-billing, e-faktur, e-SPT and e-bupot. The purpose of this study is to determine the success of digitizing tax administration in the application of e-documents in Indonesia. The method used in this study is a qualitative method by conducting in-depth interviews and direct observation to the DGT Sub Directorate of Potential, Compliance and Acceptance; and the Fiscal Policy Agency. Meanwhile, reports from this study will be written using a descriptive method. To analyze the success of digitizing tax administration in Indonesia, several theories are used including the IS Success Model, Institutional Theory and Based on IS Success Literature Review. The results of this study indicate that the implementation of tax digitization can be said to be successful from a technological aspect with indicators of information quality, system quality, service quality, accessibility, and perceived ease of use. But on the other hand, digitization of taxation cannot be said to be successful when viewed from a contextual aspect with indicators of socio-demographic characteristics, digital divide, and technological trends around the world

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