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All Journal Wahana Riset Akuntansi Journal of Biology Education SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akademi Akuntansi (JAA) Jurnal Pajak dan Keuangan Negara (PKN) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmu Sosial Indonesia (JISI) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Nuansa Karya Akuntansi
Deviani Deviani
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendapatan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kabupaten Tanah Datar Amanda, Tisti; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3389

Abstract

The purpose of this study was to determine the effect of taxpayer awareness and income level on motor vehicle tax payment compliance in Tanah Datar Regency. This research used a quantitative approach by distributing questionnaires to 400 respondents who are registered motor vehicle taxpayers. The sampling technique used was incidental sampling. The results of the partial test showed that taxpayer awareness had a positive and significant effect on tax payment compliance, with a significance value of <0.001. Likewise, income level had a positive and significant effect with a significance value of <0.001. Simultaneously, both variables had a significant influence on motor vehicle tax payment compliance. These findings support the internal attribution theory, which suggest that individual awareness is key to encouraging compliance. Recommendations for further research include examining additional factors such as tax sanctions or service quality and applying broader sampling methods to enhance generalizability.
Pengaruh Pengungkapan Enterprise Risk Management (ERM) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi Nadila Putri Yalni; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3945

Abstract

This study aims to examine the effect of enterprise risk management disclosure (ERM) and financial performance as mediating variables on firm value. The population in this study are consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sampling method used is perposive sampling, resulting in a sample of 86 companies. The data analysis method used is multiple linear regression analysis. The results of the of the study indicate that enterprise risk management disclosure (ERM) not effect firm value. Meanwhile, financial performance is unable to mediate the effect of enterprise risk management disclosure (ERM) on firm value.
Co-Authors Ahmad Rahbani Sulaiman S Aldianor, Aldianor Amanda, Tisti Angrainy, Chindy Askariyah, Askariyah Bayu Putra Charoline Cheisiviyanny Charoline Cheisviyanny Daeli, Karolina Della Yuni Arianti Dian Fitria Handayani Elvi Rahmi Fadila Sri Mulyati Fibriani, Rani Fitri, Ika Julia Galuh Fajar Delanno Gessa Gessa Gita Gusriantika Gulo, Maria Selta Kurnia Murni Handayani, Rispa Ica Maulidna Fatimah Indah Siti Aisyah Erwis Irdha Yusra Jasiah Jasiah Khofifah Khofifah Lamiang, Lamiang Marna, Jean Elikal Mayar Afriyenti Mega Mistika Melaweny, Melaweny Muhammad Fadhil Zain Muhammad Rizal Mulya, Ardyzal Nadila Putri Yalni Nugrahaningsih Wahyu Harini, Nugrahaningsih Wahyu Nur Iman Subono, Nur Iman Nurhatika Nurhatika Palias, Sosiopater Parwati, Eka Qaira, Miftahul Rajaskana, Ade Riwun, Riwun Riyana, I Kadek Rizki, Muhammad Fadhillah Rizky Zikri Sandunaez Roziqin, Muhammad Arif Safitri, Tiara Selvia Selvia Setia, Rama Praja Sindy Putri Nur Rahmadanni Siti Hariati Hastuti Suci Novalia Triadi, Defri Trini Wulandari Vita Fitria Sari Weni Nelmira Wulandari, Baiq Yuliandita Yelia Findy Tiara Yendri, Zarefa Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul