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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam JRAP (Jurnal Riset Akuntansi dan Perpajakan) Madani: Multidisciplinary Scientific Journal Influence: International Journal of Science Review Journal of Islamic Economics and Finance E-Jurnal Akuntansi
Diah Amalia
Politeknik Negeri Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analyzing Tax Morale: The Influence of Socioeconomic, Job Performance, Tax Officer Job and Tax Knowledge Murfiqoh, Nurul Laili; Diah Amalia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p04

Abstract

The purpose of research to examine the influence of socioeconomic factors, job performance, tax officer roles, and tax knowledge on tax morale. The research uses a quantitative method and the research sample used a simple random sampling method. The research data were collected through the distribution of 100 questionnaires to MSME entrepreneurs in Batam City. Data analysis this research by multiple linear regression using SPSS software. The findings reveal that among the four independent variables job performance, tax officer roles and tax knowledge, were found to significantly influence the tax morale of MSME in Batam City. Conversely, the socioeconomic variable, which includes age, gender, religion, education level, marital status, and work experience, showed no significant effect on tax morale. This indicates that differences in individual characteristics are not the primary determinants in shaping tax morale within the MSME in Batam City.
PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK Diah Amalia
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.12.2.2021.232-240

Abstract

One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness
Co-Authors Adi Irawan Setiyanto Afriyanti Hasanah Afriyanti, Nur Afipah Alfonsa Dian Sumarna Anjelina, Anjelina Arif Darmawan Aritonang, Agustinus Lambas Cardo arniati, arniati Azyan, Nayla Ikhsani Banu Failasuf Dedi Kurniawan Doni Putra Utama Edi Suresman Fandy Bestario Harlan Febrina Wulandari FEBRINA WULANDARI Grace Oyeyemi Ogundajo Ine Azizah Irianto, Danar Jannah, Annisa I’zzatul Jawak, Elsa Ulina Jessica Olifia Lanniari HS, Rizki Lusiana Sartika Marischa, Naifa Nur Mayasari, Mega Monicha Dewi Anggraeni Muhammad Ramadhan Slamet Murfiqoh, Nurul Laili Naifa Nur Marischa Nanik Lestari Ningati, Restu Setia Normiati Normiati Nova Sabrina Nur Eliza Ogundajo, Grace Oyeyemi Purnamasari, Dwi Amalia Rahman, Fuad Arif Ramadhan, Muhammad Zaki Rezky Oktaviahidayanti Syamsul RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rozak, Rama Wijaya Abdul Salsabila Meydiawanti Shinta Wahyu Hati Steven Ferdiansyah Utama, Doni Putra Venni Agnatia Vina Kholisa Dinuka Wiansri Syahmawuli Wika Arsanti Putri Yunisha Anjali Rahma Zahra Tazkia