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All Journal Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL EKONOMI SAKTI (JES) AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Akurasi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Riky Sai Maruli
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Kecerdasan Buatan dalam Administrasi Pajak terhadap Kepatuhan Wajib Pajak dengan Faktor Demografi sebagai Variabel Moderasi Felisintikhe, Dea Jessika; Sitompul, Grace Orlyn; Maruli, Riky Sai
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 10 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v10i1.3668

Abstract

Perkembangan teknologi digital, khususnya Artificial Intelligence (AI), telah mendorong transformasi dalam administrasi perpajakan dengan meningkatkan efisiensi, akurasi, dan transparansi proses. Pemanfaatan AI diharapkan mampu mengatasi permasalahan kepatuhan wajib pajak yang masih menjadi tantangan, terutama pada wajib pajak orang pribadi. Selain faktor teknologi, karakteristik individu seperti gender juga diduga memengaruhi perilaku kepatuhan. Penelitian ini bertujuan untuk menganalisis pengaruh Artificial Intelligence (AI) dalam administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan gender sebagai variabel moderasi pada PT Itama Ranoraya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 55 responden. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa penerapan AI berpengaruh positif dan signifikan terhadap peningkatan kepatuhan wajib pajak. Namun, gender sebagai variabel moderasi tidak menunjukkan pengaruh yang signifikan, sehingga tingkat kepatuhan relatif sama antara laki-laki dan perempuan. Temuan ini menegaskan pentingnya pemanfaatan AI dalam meningkatkan efektivitas administrasi perpajakan.
Pengaruh penerapan green accounting dan komite audit terhadap profitabilitas pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia Sibarani, Sabet Tina; Maruli, Riky Sai; Reke, James Uly
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1821

Abstract

This study aims to analyze the influence of Green Accounting and Audit Committees on the profitability of Basic Materials companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study population consisted of 113 companies. The raw materials sector experienced 10 delistings during the research period. Based on purposive sampling criteria, 93 companies that did not experience delistings during the study period were selected. Over 4 years, the total sample size was 372. GA was measured using the ratio of Net Income to Environmental Expenses. At the same time, the Audit Committee was proxied by the number of audit committee members listed in the company's annual report. Company profitability was measured using ROA. The analysis method was a quantitative, multiple linear regression approach. The results showed that GA had no significant effect on company profitability. Similarly, the Audit Committee, measured by the number of members, did not significantly influence ROA. Simultaneously, these two independent variables also had no significant effect on profitability. Public interest statements This research reveals that implementing green accounting and having an audit committee do not always directly increase profitability. Therefore, an optimal implementation is needed to improve performance and enhance the company's competitiveness.
Co-Authors Brenda Ernsky Palar Cecilia Yolanda Silitonga Daniel Luther Somopawiro Felisintikhe, Dea Jessika Francis Hutabarat Harianja, Silvana Harlyn L. Siagian James Sylvanus Uly Reke Juwina Br Perangin Angin Krista Sinaga Lenita Waty Lorina Siregar Sudjiman Manik, Sheren Mey Line Br Marthinus Ismail Michael Raydiene Nurdiani, Fuji Olivia Fransisca Moniaga Pandiangan, Ruth Pangaribuan, Hisar Philip Morris Sihombing Putri Yohan, Lidya Monalisa Reke, James Uly Richard Friendly Simbolon Sibarani, Sabet Tina Simanjuntak, Gilbert Billy Dionisius Srimayanty, Vina Susanti, Mila Valentine Siagian