p-Index From 2021 - 2026
8.864
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Vokasi INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Mechatronics, Electrical Power, and Vehicular Technology Jurnal Penelitian Pendidikan Jurnal Informatika dan Teknik Elektro Terapan Jurnal MD PROtek : Jurnal Ilmiah Teknik Elektro Jurnal Akta Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Taman Vokasi Economica: Jurnal Ekonomi Islam JPI UICELL Conference Proceeding SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Jinayah: Jurnal Hukum Pidana Islam JELL (Journal of English Language and Literature) STIBA-IEC Jakarta JPPI | Jurnal Penelitian Pendidikan Islam Astonjadro International Journal of Community Service Learning Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Unes Law Review Gema Wiralodra Jurnal Yustitia Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Publica: Jurnal Pemikiran Administrasi Negara Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Social Work JOURNAL of LEGAL RESEARCH Sehat Masada JPTE: Jurnal Pendidikan Teknik Elektro Jurnal Disrupsi Bisnis Journal Justiciabelen (JJ) Journal of Education Research Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Indonesia Gemilang Jurnal Locus Penelitian dan Pengabdian Teknika Reformasi Hukum International Journal of Economics (IJEC) International Journal of Educational Research Excellence (IJERE) Indonesian Journal of Islamic Economics and Finance Eduvest - Journal of Universal Studies Bukhori: Kajian Ekonomi dan Keuangan Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Al Fikrah: Jurnal Pemikiran dan Pendidikan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Dinamika Indonesian Jurnal of Nursing Sciences and Practice JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Scientific Development Journal Jurnal Studi Kasus Kegiatan Masyarakat Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Sahur Journal Mizan: Journal of Islamic Law
Claim Missing Document
Check
Articles

PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK : (Studi Pada Karyawan PT. Perkebunan Nusantara 1 Regional VII Unit Beringin, Kabupaten Muara Enim, Provinsi Sumatera Selatan) Pratiwi, Wegy Aprilia; Suhendar, Suhendar; Verawati, Heni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3748

Abstract

Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs.Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22.Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge.Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and strengthening moral development tactics to prevent future tax fraud. Keywords: Gender, Level of Education, Love of Money, Perception of Tax Evasion Ethics
Pengaruh Personality Traits Terhadap Business Sustainability dengan Competitive Advantage Sebagai Variabel Mediasi dalam Perspektif Manajemen Bisnis Syariah: Studi pada Konsumen Bakso Syukron di Bandar Lampung Faqih Hidayat, Muhammad; Suhendar, Suhendar; Restie Utamie, Zathu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.10129

Abstract

Personality Traits is to examine the consistency of a person's stability, namely the extroversion trait of being able to socialize in circumstances and various situations as time goes by. A person's personality or different personalities that consumers have is what causes not every time a business to experience the crowd that every entrepreneur wants. Uniqueness in a business is a characteristic that must be possessed, this characteristic is what can distinguish one business from another business. The population in this study is Syukron meatball consumers in Bandar Lampung. The number of samples used is 100 respondents. This research method is quantitative with online questionnaire data collection technique through google form with analysis method using Structural Equation model approach with SmartPLS 4 application. The data analysis technique used is mediation regression analysis (Mediation Regression Analysis). The results of this data show that Personality Traits have a positive and significant effect on Business Sustainability. Personality Traits have a positive and significant effect on Competitive Advantage, Competitive Advantage has a positive and significant effect on Business Sustainability. And Personality Traits affect Business Sustainability mediated by Competitive Advantage.
Co-Authors Aam, Ayi Abigail, Erika Agus Hamdani Agus Irfan, Agus Agus Pramono Ahmad Dahlan Ahmad Rifqy Ash-Shiddiqy Ajha, Siti Alam, Kodrat Ali Imron Alif Maulana, Alif Ambarwati, Tatu Anggoro Suryo Pramudyo, Anggoro Suryo Angraeni, Dea Ani Nur Aeni, Ani Nur Any Eliza Apriyanti, Niken Arifudin arifudin Artanti, Nabilah Asan, Adrianus Kia Azis, Virna Apriani Aziz, Nasya Zaida Bahtiar Efendi Bayu Rahmat Setiadi, Bayu Rahmat Bely, Bely Brenda .K, Avrillia Kezia Budi Tjahjono Budiarto Budiarto Chayati, Nurul Citra Etika Deasy Aditya Damayanti Dewi, Hayuningtyas Pramesti Didi Nursidi Didin Saefudin Dwi Cahyono, Bagus Dwinanto Dwinanto Eldi Mulyana Endah Rantau Itasari, Endah Ernita, Mahdar Erwin Erwin Evi Ekawati Fadhullah, Fadhullah Fahira, Nabila Imanina Fahzri, Muhamad Faqih Hidayat, Muhammad Farida, Ai Siti Fitri Nur Mahmudah Fitriana, Desi Eka Nur Fridayani, Fridayani Fuadi, Fatih Gerry Firmansyah Gita, Dewi Gultom, Iwan J.P Hamdan, Muhammad Sirajuddin Qahtan Hanif Hanif Hanif Hanif, Yafi Nur HARYADI, ARDI MULYANA Hasan, Novanza Hayatunnufus, Alifa Baiduri Heni Verawati Henny Saida Flora Hermawan, Muhammad Aldi Herwin Herwin, Herwin Imamul Suhendar, Imamul Indah Harlina Irwanto Irwanto Ismet Basuki Ismi, Diyaa Naurah Mizanti Jaka Wijaya Kusuma Jayadinata, Asep Kurnia Jum Anggriani Karim, Akbar Faisal Kartono , Khairani Khairani Kholik, Saeful Khonjogo, Muhammad Jagad KOSASIH KOSASIH, KOSASIH Kristian, Budi KUSPRIYANTO Kusumah, Riva Rachmi Larasati, Gumelar Dewi Lestari, Fina Ayu Lis Yulitasari Lukman Nulhakim LULUK ASMAWATI Mabruri, Muhammad Farhan Madnasir Madnasir Mahri, Susanti Diana Maimun Maimun MALIK, ANAS Marjuni, Kamaluddin Nurdin Maulana, Ayi Maulana, Putri Andini Maureen Marsenne Mega Fitri Hertini Meita Sekar Sari Mia Widyaningsih Minghat, Asnul Dahar Mohamad Ali Syaifudin Mubarok, Muhammad Aziz Nur Mufidah Mufidah Muhammad Hadi Muhammad Yusro Muhammad, Farhan Ningrum, Dwi Cahya Nixon Erzed Noor Cholis Basjaruddin Noventi, Dian Noviatuzahra, Noviatuzahra Nugraha, Gera Nuraziza, Sania Nurhasanah Nurhasanah Nurjanah Nurlaili Nurlaili Nurshofa, Kalika Khaldan Nuryoto Ofan Sofian Oktaviani, Silvia Pances Pances Pakpahan, Pances Pasaribu, Rechman Permana, Virgiawan Cikal Pratiwi, Wegy Aprilia Purbandari, Elok Fevia Putra, Rengga Kusuma Putri Novita Sari Qurratul'ain, Nadjeela Rachmi Kusumah, Riva Rahaman, Mosiur Rahmida Erliyani Ramadina, Danisa Rahmi Restie Utamie, Zathu Rezki, Annissa Ricki, Ricki Rizki Ramadhani Robby, Dimas Kurnia Romadhani, Zakaria RR. Ella Evrita Hestiandari Ruslan Abdul Ghofur Saehu, Muh. Syaiful Saepudin Saepudin Salidja, Suhaendi Salma, Aulia Mutiara Sarifudin, Gaos Semantri, Dimas Septa Candra Siregar, Syamsul Bahri Siswahyudianto Siswo Wardoyo Siswo Wardoyo Siti Aisyah Soedjarwo, Soedjarwo Soewita, Samuel Soraya, Apnes Indra Sucandrawati, Ni Luh Ketut Ayu Sudha Sukhma, Dyra Mayang Sumartono, Eddy Sunandar, Mas Asep Suneri, Suneri Supriyanto Supriyanto Suroyo Suroyo Suryana, Tresna Galih Sukma SURYANI, RENI Susanto Susanto Susanto Susanto Sutianah, Cucu Sutomo, Sugiarto Syamsul Anwar, Syamsul SYAMSUL HIDAYAT Syofiarti Tamamul Khoiry, Muhammad Tetep Tungga, Yeane Ellen Marry Ulum, Muhammad Babul Wahyu Iryana Wahyudi, Rudi Wardoyo , Siswo Widyaningsih, Mia Yoyo Arifardhani Yunus, Nur Rohim Yuslim Yuslim Zhafirah, Alya Muna Zuliansyah, Ahmad