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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Akuntansi Kesatuan
Nadhira Afdalia, Nadhira
Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
Economics, Econometrics & Finance Social Sciences

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PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
Force Majeure: Impact on the Occupation Level of the Hospitality Industry in Palu City Meldawati, Lucyani; Mustamin, Mustamin; Afdalia, Nadhira; Betty, Betty; Yuniar, Latifah Sukmawati; Erwinsyah, Erwinsyah; Gunarsa, Arif; Putra, Yosua Angkasa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3668

Abstract

The hospitality industry in Palu City experienced rapid growth until it was abruptly disrupted by two major force majeure events: a series of natural disasters in 2018 and the global coronavirus pandemic beginning in 2020. These events caused significant physical and economic damage, particularly to star-rated hotels. This study aims to examine the impact of force majeure on hotel occupancy rates in Palu City, focusing on the periods preceding, during, and following both crises. Using a descriptive comparative method, the research analyzed data collected through interviews, observation, and documentation from ten selected star-rated hotels in Palu City. Quantitative data were supported by visual figures and tables that showed changes in hotel units, room availability, and occupancy levels over several years. The results indicate a sharp decline in hotel operations after each event, followed by a gradual recovery during the new normal period. Occupancy rates dropped as low as 15 per cent in 2020 but rebounded to 70–80 per cent in 2021. The study concludes that while the hospitality sector in Palu is highly vulnerable to external shocks, it also demonstrates resilience through adaptation and recovery strategies.
Co-Authors betty betty Erwan Sastrawan Erwinsyah Erwinsyah Gunarsa, Arif Latifah Sukmawati Yuniar Meldawati, Lucyani Muslimin, Ulfah Rizky Mustamin Mustamin Nichen, Nichen Putra, Yosua Angkasa Tanra, Andi Ainil Mufidah