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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Best Journal of Administration and Management
kusminaini armin, kusminaini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang Ilham, Muhammad; Armin, Kusminaini; Putra, Dimas Pratama
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2189

Abstract

This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in VAT rates, tax literacy, and financial literacy simultaneously affect the potential for VAT revenue.
Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang Ilham, Muhammad; Armin, Kusminaini; Putra, Dimas Pratama
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2189

Abstract

This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in VAT rates, tax literacy, and financial literacy simultaneously affect the potential for VAT revenue.
To Examine The Effect Of Financial Conditions, Company Growth, And Company Size On Going Concern Audit Opinions In Manufacturing Companies Listed On The Indonesia Stock Exchange Andriyani, Ima; Azrin, Amrillah; Armin, Kusminaini; Marzuki, Agustina
Best Journal of Administration and Management Vol 2 No 1 (2023): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v2i1.116

Abstract

This study aims to examine the effect of financial conditions, company growth, and company size on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. Issuing a going concern audit opinion is very useful for users of financial statements to make the right investment decisions, because when an investor wants to make an investment he needs to know the financial condition of the company itself, especially concerning the survival of the company. This study uses a combination method, namely a combination of qualitative and quantitative. This study also uses secondary data, with documentation data collection techniques. The population in this study is 26 manufacturing companies listed on the (IDX). Researchers used non-probability sampling method. Data were tested using descriptive statistical tests, classical assumption tests, logistic regression analysis, regression model feasibility tests, overall model tests, hypothesis testing, and the coefficient of determination. The results of this study are as follows: 1) Simultaneously Financial Condition, Company Growth, and Company Size have a significant effect on Going concern Audit Opinion 2) Partially Financial Condition has a significant effect on Going concern Audit Opinion. 3) Partially, company growth has a significant effect on going concern audit opinion. 4) Partially, company size has no significant effect on going concern audit opinion. So that future researchers can use other variables besides those that the researchers examined, in order to realize even better research.
THE EFFECT OF THE TAXATION SYSTEM AND LOVE OF MONEY ON STUDENTS' PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Armin, Kusminaini; Putri Anzella
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9375

Abstract

This study aims to determine and analyze how the Taxation System and Love of Money affect Student Perceptions regarding Tax Evasion. This study has two independent variables, namely the taxation system and love of money and one dependent variable, namely student perceptions regarding tax evasion. Students of the Faculty of Economics and Business, Tridinanti University are the population in this study. Students in the S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sampling technique for this study was purposive sampling. The sample used in this study was 128 people. The type of data in this study is primary data in the form of a questionnaire. The method of collecting this questionnaire data is in the form of a google form which is distributed online to students. The data obtained will be processed through the IBM SPSS App version 20. Based on the results of the hypothesis test, it can be said that the first hypothesis, the tax system variable (X1) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test value sig. of 0.000 < 0.05. The second hypothesis, the love of money variable (X2) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test sig. value of 0.000 < 0.05. The third hypothesis, the F value of 0.000 < 0.05. This means that the tax system and love of money have an effect on tax evasion.
Co-Authors Agustina Marzuki, Agustina Amrillah Azrin Basri, Hisbullah IMA ANDRIYANI, IMA Muhammad Ilham Nuri Annisa Fitri Putra, Dimas Pratama Putri Anzella