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All Journal Info-Teknik AGREGAT Kinerja: Jurnal Ekonomi dan Manajemen Tropical Wetland Journal Enrichment : Journal of Management Bubungan Tinggi: Jurnal Pengabdian Masyarakat ASPIRATION Journal Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Artificial Intelligence and Digital Business ABDIMU Jurnal Pengabdian Kepada Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi POMA JURNAL INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Rusliansyah Rusliansyah
Civil Engineering Department, Engineering Faculty Lambung Mangkurat University
Agriculture, Biological Sciences & Forestry 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 Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Transportation Other

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Pengaruh kesadaran perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak di samarinda Sari, Novita; Asmapane, Set; Rusliansyah, Rusliansyah
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 6 No. 2 (2021): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i2.6841

Abstract

Novita Sari. 2019. Pengaruh Kesadaran Perpajakan dan Sanksi Pajak, terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak di Samarinda. Penelitian ini dilakukan  dibawah bimbingan bapak Set Asmapane selaku dosen pembimbing I dan bapak Rusliansyah selaku dosen pembimbing II.Penelitian ini bertujuan untuk menganalisis pengaruh Kesadaran Perpajakan dan Sanksi Pajak, terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak di Samarinda. Data Penelitian di peroleh berupa data primer kuesioner yang disebarkan di Kota Samarinda. Populasi penelitian ini adalah WPOP yang melakukan pekerjaan bebas yang terdaftar di KPP Pratama Samarinda Tahun 2018. Teknik sampling yang digunakan dalam penelitian ini adalah Propotionate Stratafied Random Sampling dan ditentukan menggunakan rumus slovin sehingga diperoleh total sampel sebanyak 100 responden. Alat analisis data yang digunakan dalam penelitian ini terdiri dari uji asumsi dasar, uji asumsi klasik, uji kelayakan model, uji regresi dan uji hipotesis. Hasil dari penelitian ini menyatakan bahwa kesadaran perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak, dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak.
ASEAN Manufacturing Resilience: Financial Lessons from Geopolitical Crises Rusliansyah, Rusliansyah; Kesuma, Muhammad Ramadhani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8387

Abstract

Geopolitical disruptions fundamentally challenge the financial stability of manufacturing firms in emerging economies, particularly those deeply embedded in global supply chains. This study examines how liquidity coverage ratio (LCR), debt-to-equity ratio (DER), total asset turnover ratio (TATO), and firm size (FS) influence the financial resilience of ASEAN manufacturing firms, measured by current ratio (CR) and net income (NI). Using a balanced panel of 391 publicly listed firms across Indonesia, Malaysia, the Philippines, Thailand, and Singapore over 2020-2024, a period marked by acute geopolitical volatility, we employ fixed-effects (FE) and random-effects (RE) panel regression as determined by the Hausman test. Our results reveal that LCR significantly enhances both CR and NI, affirming liquidity as the primary driver of resilience. DER positively affects CR but not NI, suggesting strategic short-term debt use bolsters short-term liquidity in emerging market contexts without proportionate profitability gains. TATO exerts no significant effect on either outcome, consistent with the view that asset efficiency loses relevance during operational disruptions. FS significantly enhances NI but not CR, highlighting scale advantages in sustaining profitability. These findings offer three contributions: they extend liquidity theory to ASEAN's export-driven context; challenge conventional capital structure assumptions in emerging markets; and provide a historical evidence base for managing the recent Iran-Israel conflict's disruptions. Practical implications are drawn for firm-level cash flow management and for policymakers designing credit support and regional trade integration frameworks.
Co-Authors Agil Arief Rachman Agus, Auliah Rizkinawatie Anggraeni, Siti Ulfah Annisa, Ayu Ariwinarno, Fani Aulia Isramaulana Bang, Mario Ronaldus Chinmi, Michael Cornelius Rantelangi Danugraha, Whil Dewi Sari, Dewi Dwi Budi Santoso Fauzi Rahman Febryna, Rika Nur Fitri, Nurlaili Anisa Hafiz, Adhelia Yamilla Hamid Bone Hariyanti, Nunik Ibnu Abni Lahaya Irwan Gani Isna Yuningsih jalasari, dwi fitri Kalangit, Della Olivia Caterina Karlinawati, Yunita Lumampauw, Andreas Mahendra Putra Kurnia Ma’ruf, Muhammad Afief Meilinda Ayunita Santoso Mubina, M. Fathan Mufid Salim, Mufid Muhammad Ramadhani Kesuma Mujahid Mujahid, Mujahid Nabilah Nabilah Ni Nyoman Sawitri Ningsih, Armini Nirvana, Nirvana Nopita Sari Novi Landara Novita Sari Nurdiana Nurdiana Patabang, Abednego Prasetyo, Septia Nur Priyanti, Fanny Purnawati, Zuli Putri, Rizka Amalia Ramadhanty, Safira Rande Samben Rofiqul Ulum Rusdiah Iskandar Rusdiansyah Rusdiansyah Rusdiansyah Rusdiansyah Santoso, Meilinda Ayunita Serena, Nelda Anasthasia Set Asmapane Sihandayani, Yurika Sri Mintarti Sri Mintarti St. Rukaiyah Surahman Surahman Syafei, Alfin Syamdianita Syamdianita, Syamdianita Tiyana, Selpa Uyun, Lina Latifah Yunizar Antoni Akbar Yunus Tete Konde Zakhroful Maimun