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All Journal Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Al-Kharaj: Journal of Islamic Economic and Business Forum Bisnis dan Kewirausahaan eCo-Fin Journal of Accounting and Digital Finance Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Keuangan dan Perbankan MDP Student Conference
Kathryn Sugara
Universitas Multi Data Palembang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGARUH IMPLEMENTASI CORETAX TERHADAP KEPATUHAN PELAPORAN SPT DENGAN LITERASI DIGITAL SEBAGAI VARIABEL MODERASI Meilia, Meilia; Sugara, Kathryn
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12992

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh implementasi CoreTax terhadap kepatuhan pelaporan Surat Pemberitahuan Tahunan (SPT) wajib pajak badan di Palembang dengan literasi digital sebagai variabel moderasi. Pendekatan kuantitatif kausal digunakan dengan sampel 100 wajib pajak badan yang dipilih melalui purposive sampling dan telah menggunakan CoreTax minimal 9 bulan.  Hasil penelitian menunjukkan bahwa implementasi CoreTax berpengaruh positif dan signifikan terhadap kepatuhan pelaporan SPT. Literasi digital terbukti memoderasi hubungan tersebut, dengan pengaruh yang lebih kuat pada wajib pajak yang memiliki literasi digital tinggi. Temuan ini mengimplikasikan perlunya otoritas pajak untuk memperkuat literasi digital melalui program sosialisasi dan pelatihan guna mengoptimalkan efektivitas sistem CoreTax. ABSTRACTThe research seeks to examine the impact of CoreTax adoption on compliance with Annual Tax Return (SPT) submissions by corporate taxpayers in Palembang, incorporating digital literacy as a moderating factor. A quantitative causal methodology was applied, involving a sample of 100 corporate taxpayers chosen through purposive sampling, all of whom had utilized CoreTax for a minimum of 9 months. Results demonstrate that CoreTax implementation exerts a positive and substantial effect on SPT reporting compliance. Furthermore, digital literacy acts as a moderator in this association, amplifying the influence for taxpayers possessing advanced digital skills. These outcomes highlight the importance for tax officials to improve digital literacy via educational initiatives and training to maximize the efficiency of the CoreTax platform.
Pengaruh Moral Pajak dan Kepercayaan Terhadap Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM Kota Palembang Leonardus, Angelica Febiola; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14981

Abstract

This study analyzes the influence of tax morality and trust in the government on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Palembang City. The research method used is quantitative and associative. Data collection was carried out by distributing 157 questionnaires to MSME taxpayers in Palembang City using purposive sampling. Data analysis was carried out using multiple linear regression, after the instrument met the tests of validity, reliability, and classical assumptions. The results of the study show that tax morality and trust in the government affect tax compliance both partially and simultaneously. The value of the determination coefficient with a value of 68.4% shows that the variation in MSME tax compliance can be explained by the combination of two independent variables in the research model. These findings confirm that MSME tax compliance is influenced by tax morality and trust in the government.
Pengaruh Deferred Tax Assets, Financial Distress, Dan Kualitas Audit Terhadap Tax Avoidance Leonardus, Agnes Adelia; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15059

Abstract

This study aims to analyze the influence of deferred tax assets, financial distress, and audit quality on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was used with secondary data obtained from the companies' annual reports. The analytical method used was multiple linear regression after testing the classical assumptions. The results showed that financial distress had a negative effect on tax avoidance. Deferred tax assets and audit quality had no effect on tax avoidance. Simultaneous testing showed that all three independent variables jointly influenced tax avoidance. This finding implies that a company's financial condition is the primary factor in determining tax avoidance policies, while accounting and audit oversight factors have not yet become the main determinants.
Pengaruh Pengetahuan &Persepsi Keadilan Pajak Terhadap Niat Membayar Pajak Mahasiswa Di Palembang Stevani, Stevani; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15201

Abstract

This study aims to determine the tax payingt intentions of university students in Palembang. The sampling method in this study uses non-probability sampling. This study uses Multiple linear regression analysis. The results showed that tax knowledge and perceptions of tax fairness have a positive and significant effect on tax paying intention
Kesadaran Pajak Generasi Z: Analisis Pengaruh Sosialisasi dan Pemahaman Pajak di Kota Palembang Pitriana, Evlin; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15384

Abstract

This study aims to analyze the influence of tax socialization and tax understanding on the tax awareness of Generation Z in Palembang City. The scope of the study focused on Generation Z aged 20–28 years who have income and have participated in tax socialization activities. The study used a quantitative approach with descriptive methods. The research sample consisted of 354 respondents determined through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS software. The results showed that tax socialization and tax understanding have a positive and significant effect on the tax awareness of Generation Z. This finding indicates that the effectiveness of socialization and a good level of tax understanding play an important role in increasing tax awareness. This study supports the Theory of Planned Behavior in explaining the tax awareness of Generation Z.
Pengaruh Persepsi Kemudahan, Risiko, Literasi Digital terhadap Niat Penggunaan Coretax di Palembang Lius, Ferli Herlan; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15389

Abstract

This study aims to analyze the effects of perceived ease of use, perceived risk, and digital literacy on the intention to use the Coretax system among corporate taxpayers in Palembang. This research employs a descriptive quantitative method using primary data collected through questionnaires distributed to respondents. The sample consists of 105 corporate taxpayers, determined using the Slovin formula. The respondent criteria include corporate taxpayers who have already used the Coretax system. Data collection was conducted by distributing questionnaires to actual users of the Coretax system. The results indicate that perceived ease of use and digital literacy have a significant effect on the intention to use Coretax, while perceived risk does not significantly affect the intention to use Coretax.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2021) Pratiwi, Julia Nata; Sugara, Kathryn
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15858

Abstract

Pandemi covid-19 yang melanda seluruh dunia termasuk Indonesia memberikan dampak yang buruk terutama pada perekonomian dan pasar modal Indonesia. Hal ini menyebabkan nilai perusahaan menurun. Nilai perusahaan adalah persepsi masyarakat terhadap tingkat keberhasilan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, struktur modal, dan good corporate governance terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi dan teknik pemilihan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga didapatkan 39 perusahaan yang menjadi sampel dalam penelitian ini. Analisis data dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas yang diukur dengan return on assets dan struktur modal yang diukur dengan debt to equity ratio berpengaruh terhadap nilai perusahaan. sedangkan good corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris independen, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Secara simultan Profitabilitas, Struktur Modal, dan Good Corporate Governance berpengaruh terhadap Nilai Perusahaan.
Co-Authors Ananda Silvia Arisman, Anton Elisa Rianto Elizabeth, Sri Megawati Gunawan, Daniel Vincent Iga Nurfadillah Imelda Wijaya Julia Nata Pratiwi Juliana Juliana Keristin, Usnia Wati Kesuma, Dorie P. Khairani, Siti Leonardus, Agnes Adelia Leonardus, Angelica Febiola Lionardi, Evelline Florencia Lius, Ferli Herlan Megawati - Meilia, Meilia Natalia, Lidya Nathania Wijaya Nyimas Artina Pitriana, Evlin Pratiwi, Julia Nata Ramadhania, Syafira Stevani, Stevani Trisnadi Wijaya Usniawati Usniawati Vonny Marcellina Wahyu Febru Royen Willy Marantika Yuliasandy, Yuliasandy Yulizar Kasih