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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Journal of Economic, Bussines and Accounting (COSTING) Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Bisnis Darmajaya Jurnal Mantik JURNAL LENTERA BISNIS Ekombis: Jurnal Fakultas Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Multicience INTELEKTIVA Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKONOMIKA45 Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)
Lenita Waty
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Digitalisasi Pajak dan Kesadaran Wajib Terhadap Kepatuhan Wajb Pajak di RPK Perum Bulog Lembang Marbun, Alvario; Sudjiman, Lorina Siregar; Waty, Lenita
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 5.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to analyze the influence of tax digitalization and taxpayer awareness on taxpayer compliance among MSMEs in the RPK Perum BULOG Lembang. This study used a quantitative approach with an explanatory survey design. Data were collected through questionnaires from 86 respondents using a purposive sampling technique. Data analysis used multiple linear regression. The results indicate that tax digitalization and taxpayer awareness have a positive and significant effect on taxpayer compliance, both partially and simultaneously. The coefficient of determination (R2) of 0.852 indicates that 85.2% of the variation in taxpayer compliance can be explained by these two variables. This finding underscores the importance of digital tax system integration and increased taxpayer awareness in encouraging compliance, particularly in the MSME sector.
NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE Waty, Lenita
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kbakfq41

Abstract

Leadership, digital literacy, digital transformation is a critical component of organizations' success. In today's digital world, when the concept of digital literacy is crucial, the role of leadership in building organizational culture is critical. The purpose of this study was to investigate the role that leadership plays in shaping digital transformation through organizational culture and digital literacy. A total of 120 employees were handed questionnaires, of which 108 (or 90%) were useable. The results are: 1). Leadership has a negative and not significant impacts on digital transformation; 2). Leadership has a positive and significant impact on organizational culture; 3). Leadership has a positive and significant impact on digital literacy; 4). Organizational Culture have a positive and significant impact on digital transformation; 5). Digital Literacy have a positive and significant impact on Digital transformation; 6). Leadership has a positive and significant impact on digital transformation through digital literacy; 7). Leadership has a positive and significant impact on digital transformation through organizational culture. The novelty is leadership, digital literacy, and organizational culture is fundamental in the digital transformation process. The interaction between these elements highlights the necessity for leaders to promote technology advancement and cultivate a culture that priorities continuous learning, adaptability, and innovation. This is crucial for driving firms towards attaining digital excellence.
Pengaruh Kinerja Keuangan dan Green Accounting Terhadap Penghindaran Pajak Kenneth Nicholas Manullang; Lenita Waty; Lorina Siregar Sudjiman
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.v5i2.8582

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja keuangan yang diproksikan melalui Return on Assets (ROA) dan green accounting yang diukur melalui peringkat PROPER terhadap penghindaran pajak (Effective Tax Rate) pada perusahaan indeks LQ45 periode 2023–2024. Studi ini dilatarbelakangi oleh fenomena kontraksi penerimaan PPh Badan nasional sebesar 18,1% pada akhir tahun 2024 yang dipicu oleh penurunan laba korporasi serta indikasi agresivitas pajak pada emiten elit. Dengan menggunakan pendekatan kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 32 perusahaan (64 unit observasi) yang dianalisis melalui model regresi linear berganda. Pengujian asumsi klasik menunjukkan bahwa residual terdistribusi normal (p=0,200), terbebas dari multikolinearitas (VIF=1,000), dan homoskedastisitas, meskipun terdapat gejala autokorelasi positif (DW=0,974). Hasil penelitian secara parsial mengungkapkan bahwa green accounting berpengaruh negatif signifikan terhadap ETR (p=0,028), yang mengindikasikan bahwa komitmen lingkungan perusahaan berkorelasi dengan peningkatan intensitas penghindaran pajak secara legal melalui biaya pengurang penghasilan bruto. Sebaliknya, kinerja keuangan terbukti tidak memiliki pengaruh signifikan terhadap penghindaran pajak (p=0,375), menyiratkan bahwa profitabilitas bukan merupakan pendorong utama manajemen pajak bagi emiten LQ45 demi menjaga legitimasi di mata investor. Secara simultan, integrasi kedua variabel tersebut tidak berpengaruh signifikan (p=0,060) dengan nilai Adjusted R Square sebesar 5,8%. Penelitian ini memberikan kontribusi bagi regulator dalam merumuskan kebijakan pajak hijau yang lebih spesifik guna memitigasi risiko tax gap pada korporasi besar.
Co-Authors Abraham, Stenly Andre Alan Df Napitu Angela Sabatini Lappra Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba James Sylvanus Uly Reke Jenny Sihombing Jesica Anggreani Siringoringo Joan Y. Hutapea Judith Tagal Gallena Sinaga Kenneth Nicholas Manullang Kyla Naomi Lesmana Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Marbun, Alvario Marthinus Ismail Meisy Sabat Tania Sirait Nababan, Bryan NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Pangaribuan, Hisar Patricia Rosmawati Pratama Marbun, Midian Purba, Hedry Putri Yohan, Lidya Monalisa Raja Adams Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Rivo Perenji Grisang Rolyana Ferinia Sihombing, Jenny Silitonga, Jeannette Simbolon, Betaria Simbolon, Jointa Van Lois Sudjiman, Lorina Suregar Tambunan, Regina Miranda Rachel Tobing, Matthew Bagus Putra Alexander Lumban Valentine Siagian