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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak SENTRALISASI Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Abdi Psikonomi International Journal of Social Science, Education, Communication and Economics Journal Of Human And Education (JAHE) Soedirman Accounting, Auditing and Public Sector Journal IIJSE Jurnal Pengabdian Bukit Pengharapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal Economic Business Innovation Journal of Ekonomics, Finance, and Management Studies
Nur Prasetyo Aji
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor Eksternal dan Internal Masyarakat Blora Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Eka Candra Ameria Wahyuningtiyas; Aji, Nur Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7497

Abstract

This study aims to analyze external and internal factors influencing land and building tax compliance in Banjarejo District, Blora. The research employs a quantitative approach using accidental sampling, with samples drawn from taxpayers based on the 2024 SPPT data. Data collection was conducted through questionnaires using a Likert scale and documentation methods. The variables examined include subjective norms, the role of village officials, education level, tax sanctions, and religiosity as independent variables, with taxpayer compliance as the dependent variable. Data analysis utilized multiple linear regression with classical assumption tests, F-tests, t-tests, and the coefficient of determination. The results indicate that subjective norms, the role of village officials, and education level do not significantly affect tax compliance. Conversely, tax sanctions and religiosity have a significant influence. The limitations of this study include a restricted research area and the absence of moderating or mediating variables. Future research is recommended to expand the research scope and incorporate additional variables such as tax socialization, income levels, and service quality for a more comprehensive analysis.
Pengaruh Characteristic Ceo, Dan Media Exposure Terhadap Environmental Disclosure Adhi, Putri Ayu Damaining; Aji, Nur Prasetyo
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/m9gbjw42

Abstract

Penelitian bertujuan menguji secara empiris pengaruh karakteristik CEO yang diproyeksikan melalui gender, masa jabatan (tenure), dan kewarganegaraan (nationality) serta media exposure terhadap environmental disclosure (pengungkapan lingkungan). Latar belakang penelitian ini didorong oleh meningkatnya tekanan dari pemerintah, investor, dan masyarakat bagi perusahaan untuk membuktikan tanggung jawab lingkungan mereka, terutama di sektor industri yang berdampak negatif terhadap alam.  Metode studi mengaplikasikan studi kuantitatif dengan teknik pengambilan sampel purposive sampling. Sampel studi mencakup 248 observasi data dari perusahaan sektor non-cyclical yang terdaftar secara konsisten di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Data dianalisis memanfaatkan analisis regresi linier berganda melalui perangkat lunak SPSS 2025.  Temuan menginformasikan secara simultan, karakteristik CEO dan media exposure berpengaruh signifikan terhadap environmental disclosure. Secara parsial, variabel gender berpengaruh signifikan namun memiliki arah hubungan negatif, yang mengindikasikan bahwa jumlah CEO perempuan yang masih sedikit belum mampu mendorong transparansi lingkungan secara optimal dalam sampel ini. Variabel masa jabatan (tenure) berpengaruh positif dan signifikan, menunjukkan bahwa CEO dengan masa jabatan lebih lama cenderung memiliki pemahaman dan komitmen lebih kuat terhadap strategi keberlanjutan. Sementara itu, variabel kewarganegaraan (nationality) dan media exposure ditemukan tidak memiliki pengaruh signifikan terhadap tingkat pengungkapan lingkungan perusahaan. Nilai Adjusted R Square sebesar 5,2% menunjukkan kemampuan model dalam menjelaskan variasi variabel dependen masih terbatas, sehingga penelitian selanjutnya disarankan untuk menambah variabel lain seperti profitabilitas atau ukuran perusahaan.
Co-Authors A'zizah, Laila Adhi, Putri Ayu Damaining Arsyad, Hambali Arum, Nurlita Asyiqin, Zainal Azzahra, Ainun Fadila Candra Kusuma Wardana Chayo, Erlan Dwi Dewita Puspawati Eka Candra Ameria Wahyuningtiyas Ernanda Sartika Putri Fajar Kholillulloh Fatchan, Fuad Hudaya Fatimah Aulia Rahman Fitria A’zizah, Laila Oshiana Indah Permata Dewi Khoirul Fuad Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Lintang Kurniawati Mahendra Pamungkas Mega Wahyu Widawati Mirawati, Silvia Ayu Mujiyati Mujiyati Nur Andriyani Nur Rizqi Febriandika Ovi Itsnaini Ulynnuha Pamungkas, Mahendra Prasetyo Adi Utomo, Wisnu Ramadhan, Moch Hisyam Rangga Dhia Majduddin Rochmatullah ., Rochmatullah S, Nurlita Arum Santi Putriani Sinta Putriana Trian Gigih Kuncoro Tulaila, Rohmah