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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Diponegoro Journal of Accounting Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jati: Jurnal Akuntansi Terapan Indonesia Gorontalo Accounting Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Information System, Applied, Management, Accounting and Research Journal of Public Administration and Local Governance Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan TECHNOBIZ : International Journal of Business Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Syntax Transformation ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Solidaritas: Jurnal Pengabdian Jurnal Pengabdian Masyarakat Tjut Nyak Dhien CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JOEL: Journal of Educational and Language Research Jurnal Riset Akuntansi Accounting Analysis Journal
Suci Nasehati Sunaningsih
Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
Co-Authors Abim Aulya Agus Putri Mulyaningsih Agustina Prativi Nugraheni Alex Johanes Simamora Alkadri Kusalendra Siharis Amanda Yulia Damayanti Annisa Nur Afifah Atika Atika Bharata, Risma Wira Budi Hartono Chaidir Iswanaji Cicih Widianingsih Endang Kartini Panggiarti Eva wulandari, Eva Ghina Fitri Ariesta Susilo Hernita Sulistyowati Iswanaji, Chaidir Lucia Rita Indrawati Manurung, Herlina Najla Aulia Nur Ramadhianti Nibras Anny Khabibah Nina Purwaningsih Nugraheni, Agustina Prativi Nuwun Priyono Octavia Lhaksmi Pramudyastuti Pramudyastuti, Octavia Laksmi Pramudyastuti, Octavia Lhaksmi Prastya, Yoshandi Rendra Purwaningsih, Nina Regina Trisnasari Renaldo Renaldo Ridho, Andi Faisal Rizka Faulinda Roviko Erni Anisaputri SARI, SHAFA EDITYA KARTIKA SATRIYAS ILYAS Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Tiara Kasih Aprillasari Vivit Mariasari Yoshandi Rendra Prastya