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<![CDATA[Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting ]]>
<![CDATA[Riska Mawarni]]>;
<![CDATA[Rio Johan Putra]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.6930
<![CDATA[This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.]]>
<![CDATA[PENGARUH KUALITAS RASA DAN KESESUAIAN HARGA TERHADAP MINAT BELI KONSUMEN COFFEE SHOP DENGAN EVENT PROMOSI SEBAGAI PEMODERASI ]]>
<![CDATA[Diansyah, Diansyah]]>;
<![CDATA[Putra, Rio Johan]]>;
<![CDATA[Akmal, Dhendy Rizki]]>
<![CDATA[ MEDIA STUDI EKONOMI Vol 26, No 2 (2023): MEDIA STUDI EKONOMI ]]>
Publisher : <![CDATA[MEDIA STUDI EKONOMI ]]>
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<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas rasa dan kesesuain harga terhadap minat beli konsumen coffe shop dengan event promosi sebagai variabel moderating pada coffe shop di Jakarta Utara. Model penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah seseorang yang sering berkunjung ke coffe shop Jakarta Utara. Jumlah sampel yang dapat dikumpul sebanyak 168 responden. Pengujian analisis data menggunakan software SmartPLS 3. Hasil penelitian ini menunjukkan bahwa kualitas rasa berpengaruh terhadap minat beli konsumen. Demikian juga dengan kesesuaian harga berpengaruh terhadap minat beli konsumen. Event promosi berpengaruh minat beli konsumen. Event promosi mampu memoderasi atas pengaruh kualitas rasa terhadap minat beli konsumen. Dan event promosi mampu memoderasi pengaruh kesesuaian rasa terhadap minat beli konsumen.Kata Kunci : Kualitas Rasa, Kesesuaian Harga, Minat Beli Konsumen, Event promosi ABSTRACKThis study aims to determine the effect of taste quality and price conformity on the buying interest of coffee shop consumers with promotional events as a moderating variable at coffee shops in North Jakarta. The research model used in this study is a quantitative method. The population in this study is someone who frequently visits the North Jakarta coffee shop. The number of samples that can be collected is 168 respondents. Testing data analysis using SmartPLS 3 software. The results of this study indicate that the quality of taste influences consumer buying interest. Likewise, price suitability affects consumer buying interest. Promotional events affect consumer buying interest. Promotional events are able to moderate the effect of taste quality on consumer buying interest. And promotional events are able to moderate the influence of suitability of taste on consumer buying interest.Keywords: Taste Quality, Price Conformity, Consumer Purchase Interest, Promotional events]]>
<![CDATA[Pengaruh Intangible Asset dan Profitabilitas terhadap Firm Value dengan Thin Capitalization sebagai Pemoderasi ]]>
<![CDATA[Julito, Kiko Armenita]]>;
<![CDATA[Putra, Rio Johan]]>;
<![CDATA[Dewi, Maharani]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 9, No 2 (2024): Journal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v9i2.8001
<![CDATA[Penelitian ini membuktikan pengaruh intangible asset dan Profitabilitas terhadap firm value, serta dampak moderasi dari thin capitalization. Model terbaik adalah random effect model, yang digunakan untuk moderated regression analysis. Penelitian ini menguji lima hipotesis utama. Pertama, hasil menunjukkan bahwa aset tidak berwujud memiliki pengaruh negatif yang signifikan terhadap Firm Value, yang mengindikasikan bahwa peningkatan dalam aset tidak berwujud dapat mengurangi persepsi investor terhadap nilai pasar perusahaan. Kedua, Profitabilitas terbukti berpengaruh positif terhadap Firm Value, menunjukkan bahwa perusahaan yang lebih menguntungkan cenderung memiliki nilai yang lebih tinggi. Ketiga, Thin Capitalization juga memberikan pengaruh positif terhadap Firm Value, di mana penggunaan utang yang optimal dapat meningkatkan daya tarik investor melalui penghematan pajak. Keempat, penelitian ini menemukan bahwa Thin Capitalization tidak memiliki pengaruh yang signifikan atas Intangible Asset terhadap firm Value, dengan memberikan stabilitas finansial yang diperlukan untuk meningkatkan kepercayaan investor. Terakhir, hipotesis bahwa Thin Capitalization memperlemah pengaruh positif Profitabilitasterhadap Firm Value juga terkonfirmasi, menunjukkan bahwa struktur modal yang didominasi utang dapat mengurangi efektivitas Profitabilitasdalam meningkatkan nilai pasar. Temuan ini memberikan wawasan penting bagi manajer dan pemangku kepentingan dalam merancang strategi keuangan yang efektif untuk memaksimalkan Firm Value. ]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku E-Commerce Di Indonesia ]]>
<![CDATA[Johan Putra, Rio]]>;
<![CDATA[Herlina, Herlina]]>;
<![CDATA[Dea Anada Puspa, Rada]]>;
<![CDATA[Octavia, Irene]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[This study aims to test and analyze the factors that affect taxpayer compliance of e-commerce actors in Indonesia. The methods used in this study are quantitative descriptive methods and primary data using questionnaires. The sample from this study was 212 respondents who were a sample of e-commerce entrepreneurs in Indonesia. The technique in data collection uses simple random sampling by spreading research questionnaires in the form of google forms and then spread to personal chats or social media. The data preparation method in this study applies Smart PLS (Partial Least Square) software which is used to test hypotheses. The results showed that tax sanctions did not have a significant effect on taxpayer compliance, Digitalization of taxation had a significant effect on taxpayer compliance, Religiosity had a significant effect on taxpayer compliance and Religiosity was not proven to be able to significantly influence between the influence of tax sanctions and digitization on taxpayer compliance.]]>
<![CDATA[The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator ]]>
<![CDATA[Wulandari, Retno]]>;
<![CDATA[Tambun, Sihar]]>;
<![CDATA[Putra, Rio Johan]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v10i1.8092
<![CDATA[This study aims to analyze the effect of creative thinking and financial literacy on tax compliance intentions with nationalism as a moderating variable. This study was conducted on 115 respondents in DKI Jakarta, consisting of 93 women and 22 men with diverse educational backgrounds, the majority of whom were bachelor's degree graduates. The data were analyzed using descriptive statistical analysis, validity tests, reliability tests, and hypothesis tests through path models using SmartPLS 4.0. The results of the study indicate that creative thinking and financial literacy have a positive and significant effect on tax compliance intentions. Nationalism also has a positive and significant effect on tax compliance intentions, and is able to moderate the relationship between creative thinking and financial literacy with tax compliance intentions. The coefficient of determination shows that the research model can explain 67% of the variability of tax compliance intentions. Thus, nationalism strengthens the influence of exogenous variables on tax compliance intentions.]]>
<![CDATA[PERAN RELAWAN PAJAK DALAM MENINGKATKAN KUALITAS ASISTENSI PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA PADEMANGAN ]]>
<![CDATA[Julito, Kiko Armenita]]>;
<![CDATA[Putra, Rio Johan]]>;
<![CDATA[Subekti, Khalisah Visiana]]>;
<![CDATA[Putra, Wahyu Karisma]]>;
<![CDATA[Ridho, Muhamad]]>
<![CDATA[ PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 1 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT ]]>
Publisher : <![CDATA[UNIVERSITAS 17 AGUSTUS 1945 JAKARTA ]]>
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DOI: 10.52447/pandawa.v4i1.8617
<![CDATA[Pelaporan Surat Pemberitahuan Tahunan (SPT) merupakan kewajiban tahunan bagi wajib pajak orang pribadi. E-filing atau laporan pajak elektronik menjadi cara yang populer dan efisien dalam melaksanakan kewajibannya. Penelitian ini dilakukan untuk melihat sejauh mana peran relawan pajak dalam pelaporan SPT Tahunan. Data yang digunakan adalah diperoleh dari hasil wawancara terhadap Individu yang mengajukan laporan SPT pada KPP Pratama Pademangan. Data hasil penelitian yang diperoleh peneliti yaitu; entri elektronik menyederhanakan proses pelaporan dengan menghilangkan kebutuhan untuk mengisi dan menyerahkan formulir secara manual. Wajib Pajak memiliki kemampuan untuk mengisi dan mengirimkan SPP secara daring menggunakan portal pajak yang disediakan pemerintah dan penggunaan e-filing memungkinkan para wajib pajak dengan mudah melacak dan memantau status penyampaian SPT merek. Anda bisa melihat apakah SPT Anda sudah diterima, sedang diproses, atau sudah disetujui, sehingga memberikan transparansi dan rasa aman kepada wajib pajak mengenai status pengajuannya. Selain itu, sistem entri elektronik secara otomatis memvalidasi data yang dimasukkan oleh wajib pajak, sehingga mengurangi risiko kesalahan pengisian data yang dapat terjadi pada manual proses. Terakhir, penggunaan e-filing membantu pemerintah mengelola data perpajakan dan mengumpulkannya dengan lebih efisien, informasi yang dikirimkan secara elektronik dapat diproses dan dianalisis oleh sistem komputer dan pemerintah dapat mengambil tindakan penegakan hukum yang diperlukan. Secara keseluruhan, Penggunaan sistem pengisian elektronik (e-filing) dalam penyampaian SPT Wajib Pajak orang pribadi berperan penting dalam mempermudah proses pelaporan, meningkatkan transparansi, mengurangi human error, dan meningkatkan efisiensi pengelolaan data perpajakan pemerintah]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku E-Commerce Di Indonesia ]]>
<![CDATA[Johan Putra, Rio]]>;
<![CDATA[Herlina, Herlina]]>;
<![CDATA[Dea Anada Puspa, Rada]]>;
<![CDATA[Octavia, Irene]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[This study aims to test and analyze the factors that affect taxpayer compliance of e-commerce actors in Indonesia. The methods used in this study are quantitative descriptive methods and primary data using questionnaires. The sample from this study was 212 respondents who were a sample of e-commerce entrepreneurs in Indonesia. The technique in data collection uses simple random sampling by spreading research questionnaires in the form of google forms and then spread to personal chats or social media. The data preparation method in this study applies Smart PLS (Partial Least Square) software which is used to test hypotheses. The results showed that tax sanctions did not have a significant effect on taxpayer compliance, Digitalization of taxation had a significant effect on taxpayer compliance, Religiosity had a significant effect on taxpayer compliance and Religiosity was not proven to be able to significantly influence between the influence of tax sanctions and digitization on taxpayer compliance.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Herlina, Herlina]]>;
<![CDATA[Putra, Rio Johan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i2.2006
<![CDATA[This research aims to examine the influence of various factors, including perceptions of tax corruption, perceptions of justice, social influences and norms, legal and ethical awareness, as well as education and knowledge, on taxpayer compliance. The sample in this research was "taxpayers" in DKI Central Jakarta who were required to pay taxes in Indonesia, totaling 55 respondents. The sampling technique in this research used saturated samples. The data collection method uses a questionnaire. Data uses path coefficient analysis with the help of the Smart PLS program. The research results show the following: 1) Perceptions of tax corruption have no effect on taxpayer compliance. 2) Perceptions of fairness have a positive effect on taxpayer compliance. 3) Social influence and norms have no effect on taxpayer compliance. 4) Legal and ethical awareness has no effect on taxpayer compliance. 5) The level of education and knowledge has a positive effect on taxpayer compliance. In addition, education and knowledge play a moderating role in several relationships, such as: 1) Education and knowledge moderate the relationship between perceptions of tax corruption and taxpayer compliance. 2) Education and knowledge do not moderate the relationship between perceptions of fairness and taxpayer compliance. 3) Education and knowledge moderate the relationship between social influence and norms and taxpayer compliance. 4) Education and knowledge moderate the relationship between legal and ethical awareness and taxpayer compliance. In conclusion, higher levels of education and knowledge tend to increase taxpayer compliance, while the moderating role of education and knowledge can influence the relationship between several other factors and taxpayer compliance. ]]>
<![CDATA[Pengaruh Pengenaan Bea Materai Dan Kemudahan Teknologi Investasi Terhadap Minat Investasi Yang Dimoderasi Oleh Sosial Media Edukasi Saham ]]>
<![CDATA[Putra, Rio Johan]]>;
<![CDATA[Qodary, Hilwa Fithratul]]>
<![CDATA[ Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/map.v6i1.5005
<![CDATA[This study aims to examine the effect of stamp duty and ease of investment technology on investment interest moderated by stock education social media. The population in this study is the general public who invests in stocks. The sampling method used in this study was random sampling. The method of determining the number of samples in this study is 5-10 times the number of indicators. This research uses Confirmatory Factor Analysis test and hypothesis testing using Lisrel software. Based on the test results, it is concluded that the imposition of stamp duty and the ease of investment technology has no effect on investment interest. And for social media, stock education has a negative effect on investment interest. In addition, social media for stock education strengthens the effect of ease of investment technology on investment interest.Keywords: Stamp Duty, The Ease of Investment Technology, Investment Interest, Social Media]]>
<![CDATA[Pengaruh High Tax Countries dan Advance Pricing Agreement Terhadap Tax Avoidance yang Dimoderasi Oleh Moralitas Otoritas Fiskal dan Wajib Pajak ]]>
<![CDATA[Putra, Rio Johan]]>;
<![CDATA[Hanandia, Dian Fitri]]>
<![CDATA[ Media Akuntansi Perpajakan Vol 5, No 1 (2020): Media Akuntansi Perpajakan ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/map.v5i1.4181
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh High Tax Countries dan Advance Pricing Agreement (APA) terhadap Tax Avoidance yang dimoderasi oleh Moralitas Otoritas Fiskal dan Wajib Pajak dimana variable independen yang digunakan dalam penelitian ini adalah High Tax Countries dan Advance Pricing Agreement. Sedangkan variable dependen yang digunakan dalam penelitian ini adalah Tax Avoidance. . Populasi dalam penelitian ini adalah Mahasiwa Universitas 17 Agustus Jakarta dan masyarakat umum yang telah memiliki pendapatan. Teknik pengambilan sampel menggunakan metode Random Sampling. Jumlah Data sebesar (Tujuh Puluh) responden yang diambil melalui kuesioner dengan menggunakan analisis data partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa pengaruh Tax Avoidance yang dimoderasi oleh Moralitas Otoritas Fiskal dan Wajib Pajak, hubungan antara High Tax Countries yang dimoderasi oleh Moralitas otoritas Fiskal dan Wajib Pajak dan hubungan antara High Tax Countries terhadap Tax Avoidance, hubungan antara Advance Pricing Agreement yang dimoderasi oleh Moralitas Otoritas Fiskal dan Wajib Pajak , dan hubungan antara Advance Pricing Agreement terhadap Tax Avoidance menghasilkan pengaruh yang signifikan atau berpengaruh positif.Kata Kunci : High Tax Countries, Advance Pricing Agreement, Tax Avoidance]]>
