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All Journal Fokus Ekonomi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Muliani
Universitas Bumigora
Economics, Econometrics & Finance Other

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Journal : Fokus Ekonomi

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"THE EFFECT OF MONEY ETHICS, TAX MORALE, TAX FAIRNESS AND RELIGIOSITY ON TAX EVASION" Muliani .; Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 2: Desember 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.2.436 - 454

Abstract

Tax evasion is a deliberate and illegal action that reports the amount of tax obligations that is incomplete and inaccurate. Tax evasion occurs when a person or organization intentionally does not comply with their responsibilities. several reasons that led to tax evasion are taxpayers' perception of high tax rates, lack of fairness in the taxation system, lack of honesty, tax revenue used for general state expenditure and others. The gap gap shows that tax evasion practices in Indonesia are increasing from year to year. Based on the Global Financial Integrity (GFI) report from 2004 - 2013, Indonesia ranks ninth as one of the countries that source illicit funds with an average of US $ 18,071 million. The research objective is to examine and analyze the effect of money ethics, tax morale, tax fairness and religiosity on tax evasion.The research method uses causality, the data used are primary data. Data collection procedures are carried out by distributing questionnaires distributed to respondents. The population used in this study were all SMEs in the city of Semarang in 2020 with a total of 1,096 UKM, the sampling technique used purposive sampling and non-probability methods using the Slovin formula to obtain 92 UKM. Data analysis techniques using descriptive statistical analysis, the validity and reliability of the data, the classic assumption test, multiple linear regression analysis and hypothesis testing with the help of SPSS 24.The results of the study include, there is a positive influence of money ethics  and tax fainess on tax evasion , there is a negative effect of tax on tax avoidance, and there is no effect of religiosity on tax evasion. The results of the determination coefficient of the research model amounted to 88.5%. The next research suggestion is to add the independent variable and possibly the intervention and moderation variables in the tax evasion research.
A BIBLIOMETRIC ANALYSIS ON THE GREEN INVESTMENT Muliani Muliani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.211-225

Abstract

Implementation green investment sustainable and responsible has become a priority for every company and investor because the more rising high alarm signal on environmental issues as well as for maximizing profits and harmonious development with the environment. Studies it focused on 3 research questions . Information was collected to examine the above research questions and a network map was applied. This study aims to check the publication of documents based on most influential articles, country co-authors, and appearances with green investment keywords. Key words categorized as into some cluster. The type of analysis used is bibliometric analysis . Study This retrieve the latest data A total of 701 articles from a scientific database that is SCOPUS of 2018- 2023 and network analysis use VOSviewer software. This study find that There are 2 most influential articles to green investment research with citation the most, the country that contributes the most in green investment research with amount article the most and the most frequent keywords used. This study has certain limitations and is concluded by providing implications and suggestions for future studies. The end this study will provide more insights to researchers, academics, and others to find research gaps in the field of green investment.
Co-Authors Alfian Sayuti Baiq Dinda Puspita Ayu Defel Seftian Defel Septian Dewa Ayu Oki Astarini Ika Putri Fitri Anjani Ikang Murapi Lidia Wati Muh. Bayu Bimantoro Ni Ketut Sriwinarti Nurhayati Nurhayati Oki Astarini R. Ayu Ida Aryani