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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Administrasi Bisnis dan Inovasi Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Informatika Ekonomi Bisnis JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi E-Jurnal Akuntansi
Aries Tanno
Universitas Andalas
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Entrepreneurship Training for Kampung Pisang Nagari Koto Panjang Kecamatan IV Koto Communities: Pelatihan Kewirausahaan Bagi Masyarakat Kampung Pisang Nagari Koto Panjang Kecamatan IV Koto Anne Putri; Kuliman; Aries Tanno; Adriani Adnani; Mairinal Avis; Ananda Yuliska Rahma; Ilham Wahyudi; Laravia Nendri
Journal of Community Service and Application of Science Vol. 2 No. 1 (2023): JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Publisher : KPN Kopertis X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/9z7c6c35

Abstract

Kampung Pisang is included in Nagari Koto Panjang, District IV Koto, according to its name, bananas are the main product of this village. Bananas with a distinctive taste are mostly sold to Bukittinggi in unprocessed raw form. The people in Nagari Koto Panjang are MSME actors engaged in selling bananas, but there is a lack of motivation for the people in Nagari Koto Panjang in developing their business. The implementation of PKM in Pisang Village aims to increase the creativity and innovation of MSME actors in Nagari Koto Panjang to create a wide variety of varied products and market their products to a wider network. It is hoped that in the future the people in Nagari Koto Panjang will be able to increase the variety of their products
Exploring Market Dynamics: A Qualitative Study on Asset Price Behavior, Market Efficiency, and Information Role in Investment Decisions in the Capital Market Putri, Anne; Tanno, Aries
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.884

Abstract

This qualitative study explores market dynamics, asset pricing behavior, market efficiency, and the role of information in investment decisions within the financial markets. The research aims to provide insights into the underlying motivations, perceptions, and experiences of market participants, offering a comprehensive understanding of these complex phenomena. Employing qualitative methods such as semi-structured interviews and textual analysis, data was collected from a diverse range of participants including investors, financial analysts, and market regulators. The study found that market dynamics are influenced by various factors including investor sentiment, economic indicators, regulatory changes, and technological advancements. Behavioral biases among investors, such as herd mentality and overconfidence, challenge traditional theories like the efficient market hypothesis (EMH), indicating the presence of market inefficiencies. Moreover, information plays a central role in shaping investor perceptions and driving market trends, though concerns exist regarding the reliability of information sources in the era of social media and algorithmic trading. The study underscores the importance of investor education, diversified investment strategies, transparency, and regulatory interventions in fostering fair, efficient, and resilient financial markets. Moving forward, addressing these issues will be crucial for informed investment decision-making and advancing our understanding of financial market dynamics.
Impact of Tax Planning, Capital Structure, and Corporate Governance on Firm Performance in Indonesia's Real Estate and Construction Sectors Putri, Anne; Tanno, Aries; Fahlevi, Mochammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.953

Abstract

Economic growth in Indonesia has consistently increased each year, leading to the COVID-19 pandemic. The pandemic has a considerable impact on the economies of countries worldwide, including Indonesia. Despite the challenging conditions brought about by social restrictions, the company has endeavored to maintain its performance. The pandemic’s negative impact on the national economy was felt across all sectors. The property, real estate, and building construction sectors have experienced a decline in performance. This study investigates the influence of tax planning and capital structure on firm performance, moderated by corporate governance. This research employs multiple regression as the analytical method, using data from 41 real estate, property, and building construction firms listed on the Indonesia Stock Exchange (IDX). The findings reveal that tax planning has a negative impact on firm performance, capital structure has a negative impact on firm performance, and corporate governance has a positive impact on firm performance. Furthermore, our results indicate that corporate governance enhances the negative effects of tax planning on firm performance.
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Industri Konsumsi dan Sektor Perdagangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Wangsa, Fadiah Rama; Tanno, Aries
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12647

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap Tax Avoidance. Populasi penelitian ini adalah perusahaan sektor industri konsumsi dan sektor perdagangan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 39 sampel. Hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh negatif terhadap tax avoidance, sedangkan leverage tidak berpengaruh terhadap tax avoidance.
PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BUKITTINGGI Putri, Anne; Maryam, Siti; Tanno, Aries; Rahmawaty, Dian
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1425

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan, literasi pajak dan kesadaran perpajakan terhadap kepatuhan wajib pajak di KPP Pratama Bukittingi. Sampel yang digunakan dalam penelitian ini terdiri dari 50 responden wajib pajak yang berada di KPP Pratama Bukittinggi. Metode pengambilan sampel ini menggunakan metode incidental sampling. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan metode survey. Sumber data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada responden. Metode analisis yang digunakan dalam penelitian ini adalah teknik analisis SEM (Structural Equation Modeling) yaitu dengan pengujian outer model, inner model dan pengujian hipotesis menggunakan aplikasi SmartPLS versi 3. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa Modernisasi Sistem Administrasi Perpajakan berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, Literasi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi, dan Kesadaran Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bukittinggi. Nilai koefisien determinasi dalam penelitian ini sebesar 84,1% sedangkan 15,9% lainnya dipengaruhi oleh faktor lain yang tidak dijadikan variabel dalam penelitian ini.
Efek Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Kendaraan Bermotor Dewi, Rindy Citra; Tanno, Aries
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16024

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan tunggakan Pajak Kendaraan Bermotor sebelum dan sesudah program pemutihan Pajak Kendaraan Bermotor dan apakah terdapat realisasi penerimaan Pajak Kendaraan Bermotor selama periode pelaksanaan program pemutihan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode komparatif. Analisis data dilakukan menggunakan statistik deskriptif, uji normalitas, dan uji beda (paired sample t-test). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan secara statistik tunggakan Pajak Kendaraan Bermotor sebelum dan sesudah pelaksanaan program pemutihan Pajak Kendaraan Bermotor. Tidak terdapat perbedaan yang signifikan secara statistik realisasi penerimaan Pajak Kendaraan Bermotor PKB selama periode pelaksanaan program pemutihan Pajak Kendaraan Bermotor
Taxpayer Compliance Based on the Theory of Planned Behavior in Individual Taxpayers in the City of Padang Andre Agassy; Aries Tanno
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to find out the compliance behavior of individuals in Padang city where higher tax receipts are reversed compared to the level of compliance existing by conducting research using the Theory of Planned Behavior. This theory covers attitudes, subjective norms, controlled behavior, intent, and tax compliance. The survey sample consisted of 30 respondents with compulsory personal tax criteria with entrepreneurial and freelance criteria selected using the convenience sampling approach. This research uses primary data derived from the dissemination of the questionnaire. The Warp-PLS utility is used to assist in data analysis for the tests carried out in this study. The findings of this study include: (1) controls of behavior that are perceived to be factors influencing the obedient intentions and compliance with the tax obligations of individuals, (2) subjective attitudes and norms cannot be empirically proven regarding the influence on the obedience intentions on taxpayers of individuals.
Kepatuhan Wajib Pajak dalam Perspektif Gender: Peran Sikap dan Kebijakan Internal Kevry Ramdany; Aries Tanno
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12459

Abstract

Taxpayer compliance plays an important role in supporting government revenue derived from taxation. However, the level of taxpayer compliance continues to vary due to individual behavioral factors and organizational policy mechanisms. This research seeks to analyze the influence of taxpayer attitudes and internal organizational policies on taxpayer compliance while also exploring gender as a moderating variable in these relationships. In this study, internal organizational policy is operationalized as an internal remuneration withholding policy, whereby employee remuneration is temporarily withheld when tax reporting obligations have not been fulfilled. This study utilized a quantitative research approach by conducting a survey among hospital employees in Padang City. Data collection was carried out using questionnaires, which were administered to participants chosen through a purposive sampling method. The data were analyzed using variance-based Structural Equation Modeling with WarpPLS software to evaluate the structural relationships among variables. The results indicate that the internal remuneration withholding policy has a positive and stronger effect on promoting taxpayer compliance. Taxpayer attitudes also positively influence taxpayer compliance. However, gender does not significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that firm organizational control policies, particularly remuneration withholding mechanisms, can serve as effective instruments for enhancing taxpayer compliance alongside the development of positive taxpayer attitudes.
Co-Authors Adriani Adnani Altania, Shendy Ananda Yuliska Rahma Andre Agassy Angga Pebri Ardimis Anne Putri Anne Putri Annisa Cempaka Devi Aprileny Aprileny Charoline Cheisviyanny Dewi, Rindy Citra Dian Rahmawaty Dona Marvita Rais F Friscayuarisanti Fadiah Rama Wangsa Fahlevi, Mochammad Fauzan Misra Friscayuarisanti, F Harry Hidayat Kamil Ilham Wahyudi Karina Elsani Kartika, Elvirha Dwi Kevry Ramdany Kuliman Laravia Nendri Mairinal Avis Mochammad Fahlevi Mutiara Qhorizon Nila Gemala Novatania, Elsa Putra, M. Shama Putri, Ane Rahmat Kurniawan Sari, Laynita SITI MARYAM Suci Ramadani Suhanda Suhanda Wangsa, Fadiah Rama