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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura AKRUAL: Jurnal Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Devotion: Journal of Research and Community Service Perspektif Akuntansi juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan PROGRESIF Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Akuntansi Medan Research of Accounting and Governance Research of Economics and Business Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Research of Islamic Economics (RIE) Akurasi
Uun Sunarsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

Abstract

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.
Analisis Modernisasi Sistem Administrasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Studi Literatur Review Rizky Eka Hamidullah; Kirioma, Rosalinda; Uun Sunarsih; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.26407

Abstract

Penelitian ini bertujuan untuk menilai peranan dari penerapan modernisasi sistem administrasi perpajakan dengan kepatuhan wajib pajak. Seiring dengan perkembangan zaman teknologi & penetrasi terhadap internet yang semakin meningkat, hal tersebut dimanfaatkan oleh Direktorat Jenderal Pajak dalam membuat sistem modernisasi administrasi perpajakan seperti E-Bupot Unifikasi & E-Filing. Fenomena menarik muncul dimana berdasarkan data kepatuhan wajib pajak tahun 2024 yang dimiliki Direktorat Jenderal Pajak pada realisasi wajib pajak yang sudah melaporkan SPT sebesar 16,4 juta. Sedangkan, untuk target kepatuhan wajib pajak yang dimiliki sebesar 16.04 juta dari 19,2 juta yang wajib menyampaikan SPT Tahunan. Besaran kepatuhan formal sebesar 85%, Meskipun tingkat kepatuhan tumbuh & sudah mencapai target, namun rasio kepatuhan pajak formal pada tahun 2024 menurun dari tahun sebelumnya (tahun 2023 sebesar 88%). Oleh karena itu, penerapan E-Bupot Unifikasi sebagai hasil dari modernisasi sistem administrasi perpajakan dengan kepatuhan wajib pajak ini menjadi topik yang relevan untuk diteliti. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan study literature review (SLR) dengan data sekunder yang berasal dari data kepatuhan wajib pajak DJP Tahun 2024. Berdasarkan beberapa teori & literatur yang dijabarkan, penelitian ini memberikan argumen bahwa penerapan modernisasi sistem administrasi perpajakan yang memiliki peranan penting pada kepatuhan wajib pajak. Hasil penelitian ini menunjukkan berdasarkan beberapa penelitian terdahulu bahwa modernisasi sistem administrasi perpajakan memiliki pengaruh atau peranan dalam meningkatkan kepatuhan wajib pajak.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies) Nugroho, Danang Widhi; Sunarsih, Uun; Zulfiati, Lies
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 4: October - Desember 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i4.23960

Abstract

This research delves into the multifaceted relationships between Transfer Pricing, Leverage, Profitability, Profit Management, and Tax Avoidance, with the moderating influence of Institutional Ownership in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The study employs a descriptive research design with a quantitative approach, utilizing a multiple linear regression-based method through EViews. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2021. The purposive sampling method was employed, resulting in a sample of 81 manufacturing companies, totaling 162 observations. Secondary data were collected from the official IDX website www.idx.co.id and www.yahoofinance.com. The findings indicate that Transfer Pricing and Leverage exhibit a significant positive influence on Tax Avoidance in manufacturing companies, while Profitability demonstrates a significant negative effect on Tax Avoidance. Conversely, Profit Management does not exhibit a significant impact on Tax Avoidance. Moreover, Institutional Ownership is identified as a moderator, strengthening the influence of Transfer Pricing and Leverage on Tax Avoidance. However, Institutional Ownership does not reinforce the influence of Profitability and Profit Management on Tax Avoidance. This research contributes valuable insights for policymakers, tax authorities, and corporate practitioners, highlighting the nuanced dynamics of Transfer Pricing, Leverage, Profitability, and Profit Management in shaping tax avoidance strategies, particularly in the context of manufacturing companies in Indonesia.
Determinants of The Islamic Social Reporting Disclosure Sunarsih, Uun; Ferdiansyah, Ferdiyansyah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 9 No. 1 (2017)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v9i1.3771

Abstract

The issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id by using purposive sampling. The results showed that only size that affect the disclosure of ISR, so the larger the total assets of the greater disclosure of Islamic Social Reporting. Sukuk issuance has no effect because the ownership structure of companies in Asia, including Indonesia tends to family ownership concentration. Profitability has no effect because the company has a perspective that is different to the Islamic Social Reporting.DOI: 10.15408/aiq.v9i1.3771
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Sunarsih, Uun; Umaaya, Zainal
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Sunarsih, Uun; Umaaya, Zainal
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
E-Purchasing dalam Pengadaan Barang dan Jasa Pemerintah- Studi Etnometodologi di Lembaga Perlindungan Saksi dan Korban Suryadi, Arief; Lovita, Erna; Sunarsih, Uun
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7728

Abstract

Latar belakang: Pengadaan barang dan jasa pemerintah memiliki tingkat risiko penyimpangan yang tinggi seiring dengan besarnya anggaran dan kompleksitas proses yang dijalankan. Penerapan e-Purchasing melalui katalog elektronik dikembangkan sebagai bagian dari reformasi pengadaan untuk meningkatkan efisiensi, transparansi, dan akuntabilitas, serta menekan peluang terjadinya fraud. Namun demikian, efektivitas e-Purchasing tidak hanya ditentukan oleh sistem digital, melainkan juga oleh praktik, interpretasi, dan perilaku para pelaku pengadaan dalam konteks kerja sehari-hari di instansi pemerintah, termasuk di Lembaga Perlindungan Saksi dan Korban (LPSK). Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode etnometodologi. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi terbatas, serta telaah dokumen pengadaan di lingkungan LPSK. Informan dipilih secara purposive yang melibatkan pejabat pengadaan, user pengadaan, penyedia barang/jasa (UMKM), auditor internal, dan pihak regulator. Analisis data dilakukan secara induktif melalui pengelompokan tema-tema yang berkaitan dengan praktik e-Purchasing, transparansi, akuntabilitas, serta dinamika perilaku pelaku pengadaan dalam perspektif Fraud Triangle. Hasil penelitian: Hasil penelitian menunjukkan bahwa e-Purchasing di LPSK secara administratif mampu meningkatkan transparansi dan memperkuat pengendalian pengadaan melalui keterlacakan transaksi dan standarisasi harga. Namun dalam praktiknya, pelaksanaan e-Purchasing masih diwarnai oleh tekanan organisasi, keterbatasan operasional, serta rasionalisasi tindakan pelaku pengadaan. E-Purchasing efektif menekan unsur opportunity dalam Fraud Triangle, tetapi unsur pressure dan rationalization tetap muncul dalam pengambilan keputusan pengadaan. Kesimpulan: Penelitian ini menyimpulkan bahwa efektivitas e-Purchasing tidak semata-mata ditentukan oleh sistem digital, melainkan sangat bergantung pada kapasitas sumber daya manusia, integritas aktor, dan konsistensi pengawasan internal. E-Purchasing perlu dipahami sebagai praktik sosial yang dijalankan dalam konteks organisasi tertentu. Oleh karena itu, penguatan tata kelola pengadaan memerlukan integrasi antara teknologi, peningkatan kompetensi pelaku pengadaan, serta penguatan budaya integritas untuk mendukung pencegahan fraud secara berkelanjutan
Digitalisasi Pelaporan Zakat, Kepercayaan, Dan Partisipasi Muzakki : Systematic Literature Review Berbasis Prisma 2020 Dalam Kerangka Maqashid Al-Shariah Hendarto, Deny Tri; Hadiwijayanti , Siti Syarifah; Sunarsih, Uun
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.63259

Abstract

Digital zakat reporting is increasingly viewed as a governance strategy to strengthen transparency, accountability, and public trust in zakat management organizations, thereby encouraging muzakki participation. This paper presents a systematic literature review (SLR) to synthesize empirical and conceptual evidence on the relationship between digital zakat reporting, trust, and muzakki participation, using maqashid al-shariah as an ethical governance lens. The review is reported in accordance with PRISMA 2020 (Page et al., 2021) and searches Scopus, DOAJ, Garuda, and Google Scholar for studies published between 2015 and 2025. Studies were selected via deduplication, title/abstract screening, full-text eligibility assessment, and inclusion; study quality was assessed using a concise rubric (0–10) covering methodological clarity, data/analysis adequacy, construct relevance, and sharia-compliance context. A thematic synthesis indicates that digital reporting practices (e.g., real-time dashboards, online disclosures, audit trails) tend to improve perceived transparency and accountability, which strengthens muzakki trust and intention/decision to pay zakat through formal institutions. Effects are contingent on digital literacy, personal data protection, service quality, and perceived sharia compliance. This review contributes by mapping recent research themes, proposing an integrated conceptual framework for future testing, and providing governance recommendations aligned with maqashid al-shariah.
Analisis Digitalisasi Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak; Systematic Literature Review Sitio, Maha Pradana; Hendarto, Deny Tri; Hudi, Norman Alam; Sunarsih, Uun; Mais, Rimi Gusliana
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.63261

Abstract

Digital transformation in the tax system is a strategic step by the government to improve taxpayer compliance. This study aims to analyze the effect of tax digitalization on improving taxpayer compliance through the Systematic Literature Review (SLR) approach. The study was conducted on 13 scientific articles published in the period 2023–2025, data obtained from the garuda.kemdikbud.go.id database and using the Charting the Field approach. The results of the study indicate that tax digitalization has a positive effect on improving taxpayer compliance. The main factors influencing taxpayer compliance are the level of digital literacy, the reliability of information technology infrastructure, and socialization and assistance provided by the Directorate General of Taxes (D). This study provides a theoretical contribution by strengthening understanding based on the Theory of Planned Behavior and Self Assessment System in tax compliance, and offers practical implications for policy makers to develop a more inclusive, responsive, and sustainable tax system in the era of digital transformation.
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adie Tirtakusuma Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Ayushabrina, Fina Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Fanani, Muhammad Iqbal Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Hadiwijayanti , Siti Syarifah Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendarto, Deny Tri Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Hudi, Norman Alam Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Lovita, Erna Mansyur, Muhamad Ondoh Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi Nurdiana, Lila Nursanita Nursanita Okta, Agatha Danar Kristia Oktavia, Ade Refany Pradilla, Sabhita Aufa Pranggoro, Kukuh Preztika Ayu Ardheta Puput Handayani Puput Handayani, Puput Purbojati, Nurrakhman Rahmat Priyanto, Rahmat Rahmat, Nur Rimi Gusliana Mais Rina Marlina Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F. Hasibuan Rozan Alkhoiri Saritah, Siti Siti Aisah Rahmah Wati Sitio, Maha Pradana Stalia, Sela Stefani Darmawan Subastian, M Ivan Julio Sukamto Sukamto Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung