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Pengaruh Profitabilitas, Perencanaan Perpajakan, dan Solvabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 JulietaAnta Maulani; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of profitability, tax planning, and solvency on earnings management in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is assessed through return on assets (ROA), tax planning through the effective tax rate (ETR), and solvency through the debt-to-assets ratio (DAR). Earnings management is evaluated using a modified Jones discretionary accrual accounting approach. The method used in this study is quantitative with multiple linear regression. Sample selection was carried out by applying certain criteria, resulting in a number of companies that met the research requirements. Secondary data was taken from annual financial reports accessible on the official IDX website. It is hoped that the results of this study will provide empirical evidence regarding the relationship between these three independent variables and earnings management and contribute to the development of the accounting and finance literature, particularly in the context of managerial decision-making and corporate policy-making in the transportation and logistics sector. Keywords: Earning Management,Profitability, Tax Planning, Solvency
Pengaruh Kenaikan Tarif Dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Tingkat Kepatuhan Wajib Pajak Badan Di KPP Pratama Malang Selatan Amalia Hidayati; Untung Wahyudi; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The increase in the Value Added Tax (VAT) rate from 11% to 12%, effective from January 1, 2025, is a continuation of a previously initiated tax policy. This VAT rate hike is considered to affect VAT literacy and corporate taxpayer compliance, as it can create a perception of an increasing tax burden and may reduce the income received by corporate taxpayers. Therefore, this study aims to examine the effect of the rate increase and VAT literacy on the compliance level of corporate taxpayers at the Pratama Tax Service Office (KPP) in South Malang. This study adopts a descriptive quantitative approach. The population for this research consists of corporate taxpayers registered as Taxable Entrepreneurs (PKP), based on data from the KPP showing there are 130 corporate taxpayers with normal status. The sample was determined using a non-probability sampling method, specifically purposive sampling, resulting in 100 respondents who became the research sample. Primary data was obtained from online questionnaires. The analysis technique used in this study is multiple linear regression analysis. Based on the analysis results, it was concluded that the rate increase has a significant negative effect on the compliance level of corporate taxpayers, while VAT literacy has a significant positive effect on the compliance level of corporate taxpayers. Furthermore, the rate increase and VAT literacy simultaneously and significantly influence the compliance level of corporate taxpayers.
Pengaruh Literasi Perpajakan, Sosialisasi Perpajakan, Dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Generasi Milenial Di Kota Malang Aida Rohmawati Romadoni; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of tax literacy, tax socialization, and the digitalization of the tax system on individual taxpayer compliance among the Millennial Generation in Malang City. As a tech-savvy and economically productive demographic, Millennials play a strategic role in strengthening the national tax base through improved tax compliance. This research adopts a quantitative approach, utilizing a survey method through questionnaires distributed to 87 respondents—individual taxpayers from the Millennial Generation in Malang who are registered with a Taxpayer Identification Number (NPWP) and have submitted tax reports. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance.
Intensitas Penggunaan Media Digital Terhadap Minat Generasi Z Pada Bidang Jurnalistik Untung Wahyudi; Nuraida; Emi Puspita Dewi
Jurnal Ilmu Sosial, Humaniora dan Seni Vol. 4 No. 3 (2025): November - Desember
Publisher : CV. ITTC INDONESIA

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Penelitian ini bertujuan untuk mengkaji pengaruh intensitas penggunaan media digital terhadap minat Generasi Z dalam bidang jurnalistik. Kehadiran media digital yang semakin dominan tidak hanya menjadi sarana hiburan, tetapi juga menjadi sumber informasi sekaligus ruang aktualisasi diri bagi generasi muda. Generasi Z, yang dikenal dekat dengan teknologi, cenderung menghabiskan waktu lebih banyak pada platform digital seperti media sosial, portal berita online, dan aplikasi berbagi video. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada sejumlah responden yang termasuk dalam kategori Generasi Z. Hasil penelitian menunjukkan bahwa tingginya intensitas penggunaan media digital memiliki hubungan yang positif dengan meningkatnya minat terhadap aktivitas jurnalistik, seperti menulis berita, membuat konten informatif, serta melakukan peliputan peristiwa secara kreatif. Media digital memberikan kemudahan akses informasi, peluang belajar secara mandiri, serta ruang interaksi yang luas sehingga mendorong ketertarikan untuk terlibat lebih jauh dalam dunia jurnalistik. Selain itu, paparan terhadap berbagai bentuk jurnalisme digital turut memperkuat kemampuan berpikir kritis dan literasi media. Dengan demikian, dapat disimpulkan bahwa media digital memainkan peran penting dalam menumbuhkan minat dan motivasi Generasi Z untuk mengembangkan keterampilan jurnalistik.
Co-Authors Aida Rohmawati Romadoni Amalia Hidayati Dwi Anggarani Emi Puspita Dewi JulietaAnta Maulani Khojanah Hasan Nuraida