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Apollo Daito

Universitas Mercu Buana

Author-ID : 3200983

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Determinants of Taxpayer Compliance (Case Study at the Primary Tax Office of Serang Regency, Banten Province) M. Fadhly; Apollo Daito
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7549

Taxes are mandatory contributions imposed by the state on taxpayers for the benefit of the country. The purpose of this study is to determine the influence of Tax Audits (X1), Understanding of Tax Regulations (X2), and Strictness of Sanctions (X3) on Taxpayer Compliance (Y), and their impact on Tax Revenue (Z). For the research sample, the researcher conducted a survey of taxpayers registered at the Serang Barat Primary Tax Office. The data analysis tool used in this study was SPSS 22 software. The researcher used data from 100 respondents. The results of the study in submodel 1 indicate that Tax Audits and Understanding of Tax Regulations have a significant effect on taxpayer compliance, while the Strictness of Sanctions does not have a significant effect on taxpayer compliance. Submodel 2 shows that Taxpayer Compliance and Understanding of Tax Regulations have a significant effect on Tax Revenue, whereas the variables of Tax Audits and Strictness of Sanctions do not have an effect on Tax Revenue.

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Penerapan Sistem E-Samsat terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Kantor Samsat Cikokol Kota Tangerang) Wahyu Maydillah Nurrohman; Apollo Daito
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 2 (2025): MEI-AGUSTUS
Publisher : Yayasan Lembaga Studi Manarul Ilmi

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

Pajak merupakan salah satu sumber utama pendapatan paling terbesar di Indonesia, sehingga pajak merupakan peranan penting dalam pembiayaan berbagai kebutuhan negara serta pembangunan ekonomi di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh dari Kesadaran Wajib Pajak, Sanksi Pajak dan Penerapan Sistem E-Samsat (Electronic One-Stop Management System) terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan metode kausal dengan pendekatan kuantitatif. Sampel penelitian ini adalah 100 responden wajib pajak kendaraan bermotor yang terdaftar pada kantor SAMSAT Cikokol di Kota Tangerang yang ditentukan menggunakan rumus slovin dengan teknik Nonprobability Sampling yaitu Accidental Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Statistik Deskriptif dan Analisis Regresi Linier Berganda dengan menggunakan aplikasi SPSS 30 (Statistical Package for Social Science) Versi 30 untuk windows yang digunakan untuk menguji hipotesis. Hasil pada penelitian ini menunjukkan bahwa Kesadaran Wajib Pajak, Sanksi Pajak, dan Penerapan Sistem E-Samsat berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Taxes are one of the largest main sources of income in Indonesia, so taxes play an important role in financing various state needs and economic development in Indonesia. This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions and Implementation of the E-Samsat System (Electronic One-Stop Management System) on motor vehicle taxpayer compliance. This study uses a causal method with a quantitative approach. The sample of this study were 100 motor vehicle taxpayer respondents registered at the SAMSAT Cikokol office in Tangerang City, which were determined using the Slovin formula with the Nonprobability Sampling technique, namely Accidental Sampling. The data analysis technique used in this research is Descriptive Statistical Analysis and Multiple Linear Regression Analysis using the SPSS 30 (Statistical Package for Social Science) Version 30 application for windows which is used to test the hypothesis. The results in this study indicate that Taxpayer Awareness, Tax Sanctions, and Implementation of the E-Samsat System have a positive and significant effect on Motor Vehicle Taxpayer Compliance.

THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE Elis Lisnawati; Apollo Apollo
Dinasti International Journal of Education Management and Social Science Vol. 1 No. 6 (2020): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i6.472

Some Government agencies have a poor strategy in dealing with risk because they consider risk management only a formality. This research aims to determine the relationship of the implementation of internal control, regulation and fraud with risk management as a moderating variable, a case research in the Tangerang City Government. This research is a type of quantitative causal, data collection using a questionnaire to 100 respondents of government officer. Data analysis using SmartPLS. Seven research models partially support hypotheses which are statistically positive and significant effects of the relationship between internal control, regulation, risk management and fraud. except for H? and H? which are statistically negative and weak significant relationship. The result could be used by government as a study material to evaluate the regulation to managing risk in government.

The Influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable Lina Hadiputranti SOEHARNO; Apollo DAITO
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1253

The objective to be achieved in this study is to test how the influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable. The population in this study is high-tech manufacturing companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the period 2017 - 2019. The research method used is causal research, with multiple linear regression analysis methods. The sampling technique used purposive sampling and the data analysis technique used E-Views 11. The results of the study showed that (1) Good Corporate Governance, which is proxied by Institutional Ownership, the Proportion of Independent Audit Committees has a significant positive effect on Intellectual Capital Disclosure, (2) Good Corporate Governance, which is proxied by the Proportion of Independent Commissioners, does not have an effect on Intellectual Capital Disclosure, (3) Good Corporate Governance, which is proxied by Managerial Ownership and Intellectual Capital, has a significant negative effect on Intellectual Capital Disclosure, (4) Financial Performance is unable to mediate the relationship between GCG and Intellectual Capital Disclosure, Financial Performance mediates the relationship between Intellectual Capital and Intellectual Capital Disclosure.

INFLUENCE OF COMPANY AGE, GOOD CORPORATE GOVERNANCE, PRACTICES AND FINANCIAL PERFORMANCE ON INTERNET FINANCIAL REPORTING (IFR) (Empirical Study on Company LQ45 Year 2017 - 2019) Asri Mustika Rosa; Apollo Daito
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.929

Financial reporting on the internet is voluntary. There are no specific regulations governing IFR disclosure, so there is a gap in IFR practices between companies. This causes differences in the quality of reporting submitted by companies on their websites. The primary objective of this study is to investigate how the age of a company, effective corporate governance practices, and financial performance impact the extent of Internet Financial Reporting (IFR) disclosure. The data for this study was gathered from www.idx.co.id and company websites. The target population consisted of companies listed in the LQ45 index during August 2019. The sampling method employed was purposive sampling, resulting in 28 out of 45 companies meeting the criteria for inclusion in the study sample. Multiple regression analysis using SPSS 27 software was utilized to analyze the data. The findings of the study suggest that leverage plays a significant role in determining the level of Internet Financial Reporting (IFR) disclosure, while factors such as company age, Good Corporate Governance practices, and profitability do not seem to have an impact on the extent of IFR disclosure.

Micro-Entrepreneurial Potential by Self-Producing Liquid Dishwashing Soap: Community Empowerment Through Green Accounting and MBKM Framework Apollo apollo; Yudhi Herliansyah; Khozaeni bin Rahmad; Ismaanzira Ismail
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Oktober - Desember 2025)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v3i4.1372

This study presents the results of a community service program focusing on the empowerment of Indonesian migrant workers and micro-entrepreneurs in Penang, Malaysia, through the self-production of liquid dishwashing soap. The program integrated training in production, business management, and marketing, complemented by the introduction of green accounting practices. Using a participatory action research approach, the program was conducted over six months, involving workshops, mentoring, and digital marketing campaigns. Findings indicate that 80% of participants successfully produced liquid dishwashing soap independently, 70% adopted basic bookkeeping practices, and 50% expanded their market reach through social media. Average additional household income ranged from Rp 500,000 to Rp 800,000 per month. Moreover, the introduction of green accounting reframed environmental expenditures as long-term investments, fostering awareness of sustainability. The program contributes to both community development and institutional performance indicators under the Merdeka Belajar Kampus Merdeka (MBKM) framework, particularly IKU 3 (lecturer engagement outside campus) and IKU 6 (international collaboration). These results highlight the potential of micro-enterprises to improve socio-economic resilience when supported with integrated, sustainable approaches.

DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH Deden Tarmidi; Hendro Paulus; Apollo Daito; Nurul Hidayah; Muhyarsyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.736

This study analyzes the effect of capital structure, profitability, and sales growth on stock prices, with firm size serving as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. The sample was determined using purposive sampling by selecting firms that consistently published complete annual reports and reported positive earnings during the 2020–2023 period, resulting in 26 companies and 104 panel observations that were examined using panel data regression. The results show that capital structure and profitability have a positive and statistically significant influence on stock prices, while sales growth demonstrates a significant negative effect. Furthermore, firm size strengthens the relationship between capital structure and sales growth with stock prices but does not moderate the effect of profitability. These findings support signaling theory by indicating that investor responses to financial indicators are shaped by firm-specific characteristics and provide practical implications for corporate financial policy and investment decision-making in the property and real estate sector.

Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Apollo Daito; Swarmilah Hariani; Lusia Sri Arini
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.

Political Budget Cycles, Retrospective Voting, and Candidate Strength in Indonesian Local Elections Riya Dwi Handaka; Tri Widyastuti; Apollo Daito
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 10 No. 1 (2026): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.4545

This study examines the structural relationships among fiscal strategy, intergovernmental transfers, financial accountability, economic development performance, candidate strength, and incumbent electoral performance in local elections. The study uses secondary data from 214 Indonesian regencies and municipalities where incumbent regional heads or deputy heads ran again in the 2020 simultaneous local elections. Fiscal indicators are measured using realized local budget data and audit results from the 2019 local government budget, representing the pre-election period, while electoral performance is measured using election results and incumbent vote share. The data are analyzed using Structural Equation Modeling–Partial Least Squares. The findings show that candidate strength has the strongest structural relationship with incumbent electoral performance in the specified model. Among the fiscal strategies examined, only the revenue strategy shows positive structural relationships with both economic development performance and incumbent electoral performance. Expenditure strategy and intergovernmental transfers are negatively associated with economic development performance and do not show direct structural relationships with incumbent electoral performance. Financing strategy is not significantly related to either development or electoral performance. Financial accountability shows a positive structural relationship with economic development performance, but not with incumbent electoral performance. The mediation test indicates that economic development performance does not mediate the structural relationships between fiscal strategy, intergovernmental transfers, financial accountability, and incumbent electoral performance. These findings suggest that, in the specified model, incumbent electoral performance is more closely associated with candidate strength and local revenue capacity than with economic development performance as a retrospective voting mechanism.

Determinants of Financial Report Moderated by Quality Audit (Study of Multi-Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019) Sri Hidayati; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1854

This study aims to determine the effect of good corporate governance (GCG), company reputation, and company competence on the quality of financial reports with audit quality as a moderating variable. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 185 companies. The method used was purposive sampling, 37 companies were selected as the research sample. The results of the study show that Good Corporate Governance (GCG) has no direct effect on the quality of the company's financial statements. Meanwhile, company reputation and company competence have a significant and positive effect on the quality of financial reports. After being moderated by audit quality, Good Corporate Governance (GCG), company reputation, and company competence have a positive and significant effect on the quality of financial reports.

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Aminurraasyid Bin Yatiban Anggraeni, Virdha Anita Kurnia Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dessie Leventa Moezaque Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati ENDRI ENDRI Fitri Intan Permatasari Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad Kholdun Syaviq Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto sherly Nauli Slamet Supriyatno Sri Anah Sri Hidayati Sri Hidayati Sri Marti Pramudena St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Syaparudin Syaparudin Tri Pria Septiadi Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli

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