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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Literasi Akuntansi International Journal of Applied Business and International Management
Retno Yulianti
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO: FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KULON PROGO Yola Arinda Nastiti; Retno Yulianti; Kunti Sunaryo
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.326-339

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance.
The Effect of Intellectual Capital on Fair Value of Shares: Evidence from Indonesia’s Basic Materials Sector Ryna Sri Sulistyorini; Noto Pamungkas; Retno Yulianti
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3578

Abstract

Intellectual capital, which includes intangible assets such as knowledge, innovation, and organizational capability, plays a critical role in influencing firm performance and valuation, particularly in knowledge-intensive industries. This study aims to examine the effect of intellectual capital on the determination of fair value of shares in companies operating in the Basic Materials sector. The study uses a quantitative approach with multiple linear regression analysis applied to a sample of 132 observations from 46 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The fair value of shares is measured using the Price Earnings to Growth (PEG) ratio, while intellectual capital is assessed through its three key components: human capital, structural capital, and relational capital. The findings provide empirical evidence that intellectual capital has a significant and positive impact on the fair value of shares. Among the control variables, leverage shows a negative effect, while firm size does not significantly influence fair value. The study concludes that intellectual capital should be strategically managed and disclosed, as it contributes to market valuation. These results offer valuable implications for investors, regulators, and company management in developing more comprehensive valuation models in emerging markets.
Pengaruh Penerapan Heptagon Fraud Theory Terhadap Kecurangan Laporan Keuangan Raden Galang Damarjati; Retno Yulianti
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.156

Abstract

Purpose: The pusposes of this research are to find empirical evidence of the influence of pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed Method: The method of this research uses quantitative method and the sampling method uses purposive sampling method. The population in this research is non-financial State-Owned Enterprises listed on the IDX in the 2018-2023 period. It obtained 20 companies and containing 120 observation data. The data analysis technique used in this study is logistic regression which was analyzed using IBM SPSS software version 26. Finding: The results of this research are pressure which proxied by external pressure have a positive effect on financial statement fraud. Meanwhile, opportunity, rationalization, capability, arrogance, ignorance, and greed doesn’t have effect on financial statement fraud. Novelty: In previous research, the researches focus on hexagon fraud theory which amount of 6 (six) elements that cause someone to commit fraud. In this research, the researches develop into heptagon fraud theory which amount of 7 (seven) elements that cause someone to commit fraud. This research develop fraud detection methods who used by (Pamungkas & Irwandi, 2024) and (Satata et al., 2024) which still use Beneish M-Score model. This research uses the F-Score model which is a development of the formula from the Beneish M-Score.
Co-Authors Kunti Sunaryo Noto Pamungkas Raden Galang Damarjati Ryna Sri Sulistyorini Yola Arinda Nastiti