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All Journal JURNAL SISTEM INFORMASI BISNIS Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Terapan Abdimas Jurnal Ilmiah Ekonomi Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Riset Terapan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Kedaymas Journal of Islamic Economic and Business Research Journal of Finance and Islamic Banking International Journal of Islamic Business and Economics (IJIBEC) Indonesian Journal of Sustainability
Kautsar Riza Salman
Faculty Of Economics And Business, Universitas Hayam Wuruk Perbanas, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Economics, Business,

 1 
INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY Kautsar Riza Salman; Bayu Sarjono
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.188

Abstract

This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers compliance.
The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki Salman, Kautsar Riza
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.3010

Abstract

This study aims to acquire empirical evidence regarding transparency and accountability on muzakki loyalty through muzakki satisfaction. In addition, this study aims to obtain empirical evidence regarding the effect of transparency and accountability on muzakki decisions through the interest of muzakki. This research is quantitatively conducted where the respondents are 50 zakat payers (muzakki) registered at LAZ Nurul Hayat Tuban. The study uses the Partial Least Square – Structural Equation Model (PLS-SEM) with SmartPLS software. The study results indicate that transparency affects the interest of muzakki in paying zakat, and the interest of muzakki in paying zakat affects the decision of muzakki to pay zakat. In addition, the study’s results also show that accountability affects muzakki satisfaction, and muzakki satisfaction affects muzakki loyalty. The research findings also provide new insights regarding the effect of subjective norms on muzakki’s interest and muzakki’s decision to pay zakat. The first implication of this research is that amil zakat institutions should pay attention to aspects of accountability to stakeholders, especially zakat payers (muzakki). The second implication is that the amil zakat institution should also pay attention to transparency to stakeholders, especially the zakat payers (muzakki). The third implication is that the amil zakat institution should continually educate the public regarding the responsibility to disburse zakat and its benefits for Muslims.
Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics Salman, Kautsar Riza; Sutisna, Entis; Sa’diyah, Halimatus
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3935

Abstract

This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful? Djunaedi, Arif Zeinfiki; Salman, Kautsar Riza; Supriyanto, Heri
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4513

Abstract

This study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges.
Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful? Djunaedi, Arif Zeinfiki; Salman, Kautsar Riza; Supriyanto, Heri
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4513

Abstract

This study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges.
INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY Riza Salman, Kautsar; Sarjono, Bayu
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.188

Abstract

This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers’ compliance.
The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki Salman, Kautsar Riza
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.3010

Abstract

This study aims to acquire empirical evidence regarding transparency and accountability on muzakki loyalty through muzakki satisfaction. In addition, this study aims to obtain empirical evidence regarding the effect of transparency and accountability on muzakki decisions through the interest of muzakki. This research is quantitatively conducted where the respondents are 50 zakat payers (muzakki) registered at LAZ Nurul Hayat Tuban. The study uses the Partial Least Square – Structural Equation Model (PLS-SEM) with SmartPLS software. The study results indicate that transparency affects the interest of muzakki in paying zakat, and the interest of muzakki in paying zakat affects the decision of muzakki to pay zakat. In addition, the study’s results also show that accountability affects muzakki satisfaction, and muzakki satisfaction affects muzakki loyalty. The research findings also provide new insights regarding the effect of subjective norms on muzakki’s interest and muzakki’s decision to pay zakat. The first implication of this research is that amil zakat institutions should pay attention to aspects of accountability to stakeholders, especially zakat payers (muzakki). The second implication is that the amil zakat institution should also pay attention to transparency to stakeholders, especially the zakat payers (muzakki). The third implication is that the amil zakat institution should continually educate the public regarding the responsibility to disburse zakat and its benefits for Muslims.
Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics Salman, Kautsar Riza; Sutisna, Entis; Sa’diyah, Halimatus
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3935

Abstract

This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
Co-Authors Africa, Laely Aghe Ali Soebijanto Angelina Puspita Sari Anggraini, Rahimdiawati Mila Arif Zeinfiki Djunaedi Arif Zeinfiki Djunaedi Asih, Devi Tri Aziz Fadillah Mukadar Bety Setyaningrum Chitra Laksmi Rithmaya Devi Saidul Hatta Devi Tri Asih Djunaedi, Arif Zeinfiki Eka Pratiwi Entis Sutisna Entis Sutisna Entis Sutisna Ervan Pranata Panca Hariadi Yutanto Heri Supriyanto Kartika Marta Budiana Kholid, Ikhwan Kms Yusuf Effendi Kurniasari, Meilynda Mawardah, Amelia Mei Murni, Nur Suci I. Meilynda Kurniasari Mohammad Al Hafidz Mujahidin Mujahidin Nanang Shonhadji Nur Suci I. Mei Murni Nur Suci IMM Okka Bekti Dwi Anggara Oktavia Nurul Aini Rifdah Aufa Adilah Rikazh Zamrudah Romi Ilham, Romi Sandra Eka Aprilia Sa’diyah, Halimatus Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Suparno Tengku Syarifah Bayduri Vivi Nor Khoiriyah