Article Per Year (5 Year)
p-Index From 2021 - 2026
2.062
P-Index
This Author published in this journals
All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Basis : Jurnal Ilmiah Matematika AMMA : Jurnal Pengabdian Masyarakat Jurnal Social Society Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Amnesty: Jurnal Riset Perpajakan
Muhammad Iqbal
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman
Humanities Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023 Septania Indri Ariyani; Muhammad Iqbal
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/88wprg60

Abstract

This study investigates the effect of profitability and company size on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Tax avoidance remains a critical issue in the mining industry due to its strategic contribution to state revenue and the sector’s vulnerability to aggressive tax practices. Using a purposive sampling method, 10 mining companies meeting the research criteria were selected, resulting in 50 firm-year observations. The study employs multiple linear regression analysis using IBM SPSS Version 29 to assess the relationship among variables. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—confirmed the validity of the regression model. The findings reveal that profitability has no significant effect on tax avoidance, indicating that highly profitable companies tend to comply with tax regulations to avoid reputational and legal risks. Conversely, company size shows a significant positive effect on tax avoidance, suggesting that larger firms possess greater resources and access to professional expertise, enabling them to implement structured tax avoidance strategies. The model’s Adjusted R² value of 0.181 indicates that 18.1% of tax avoidance behavior can be explained by profitability and company size. The study contributes to tax management literature by providing empirical evidence on firm characteristics influencing tax avoidance in Indonesia’s mining industry and offers insights for policymakers to enhance regulatory oversight.
Implementasi Akad Murabahah: Peningkatan Kompetensi Pelaku Usaha Kredit Syariah Ferry Diyanti; Muhammad Iqbal
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 11 : Desember (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The improvement in living standards of the Samarinda community has increased the demand for safe and sharia-compliant financing alternatives, particularly murabahah-based financing. Although sharia credit business actors have implemented murabahah contracts, evaluations of their accounting practices have not been previously conducted. This Community Service Program (PKM) aims to evaluate the implementation of murabahah accounting practices through discussion and knowledge-sharing activities with sharia credit business actors. The methods include object mapping, material preparation, interactive discussions, and activity evaluation using participant satisfaction questionnaires. The results indicate that murabahah transactions have generally complied with sharia principles; however, improvements are needed in accounting treatment to enhance transparency and accountability in financial reporting. This program provides positive social and economic impacts, strengthens the understanding of murabahah accounting practices among business actors, and enhances public trust in sharia-based credit transactions.
Pengaruh Tarif Pajak, Sanksi Pajak, dan Modernisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) yang Terdaftar di KPP Pratama Samarinda Ilir Desliana Hertanti; Muhammad Iqbal
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1268

Abstract

Kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu faktor penting dalam meningkatkan penerimaan negara. Namun, tingkat kepatuhan wajib pajak UMKM masih menunjukkan fluktuasi dan belum sepenuhnya memenuhi target kepatuhan, sehingga diperlukan identifikasi faktor-faktor yang memengaruhinya sebagai dasar penyusunan kebijakan perpajakan yang lebih efektif. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, sanksi pajak, dan modernisasi sistem perpajakan terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Samarinda Ilir, Kota Samarinda, Kalimantan Timur. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner secara offline kepada 100 responden yang dipilih menggunakan teknik random sampling. Data dianalisis menggunakan pendekatan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4.0 melalui evaluasi outer model, inner model, dan pengujian signifikansi menggunakan teknik bootstrapping. Hasil penelitian menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sanksi pajak juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Selain itu, modernisasi sistem perpajakan terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Samarinda Ilir. Temuan ini memberikan implikasi teoretis dengan memperkuat bukti empiris mengenai pentingnya kebijakan tarif pajak, penegakan sanksi, dan modernisasi sistem perpajakan sebagai determinan kepatuhan wajib pajak. Secara praktis, hasil penelitian dapat menjadi masukan bagi otoritas perpajakan dalam merumuskan kebijakan yang mendukung peningkatan kepatuhan wajib pajak melalui penetapan tarif pajak yang proporsional, penerapan sanksi yang tegas dan edukatif, serta pengembangan layanan perpajakan berbasis teknologi yang lebih efektif, transparan, dan mudah diakses. Kesimpulannya, peningkatan kualitas kebijakan perpajakan dan modernisasi sistem perpajakan merupakan strategi yang efektif untuk mendorong kepatuhan wajib pajak UMKM secara berkelanjutan.
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan Perdesaan (Studi Wajib Pajak PBB-P2 di Kabupaten Kutai Kartanegara) M. Hayyun Alfarezi; Muhammad Iqbal
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.441

Abstract

This study aims to examine and analyze the factors that influence taxpayer compliance in paying rural and urban land and building taxes in Kutai Kartanegara Regency. This study uses quantitative methods and primary data in the form of questionnaires with Likert scale measurements. The results showed that tax knowledge has no significant effect on compliance of land and building taxpayers, with a p-value of 0.309 (more than 0.05) and a t-statistic of 0.499 (less than 1.66), so H1 is not proven. Tax sanctions have a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.024 (less than 0.05) and a t-statistic of 1.980 (more than 1.66), so H2 is proven. Taxpayer awareness has a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.000 (less than 0.05) and a t-statistic of 3.377 (more than 1.66), so H3 is proven.
Co-Authors Azizah Olvicka Mayoda Cornelius Rantelangi Desliana Hertanti Farid Dody Darmawan Farid Dody Darmawan Ferry Diyanti Hasbi Hauli Hasbi Hauli Hasbullah Hajar Indra Suyoto Kurniawan Irwansyah Irwansyah M. Hayyun Alfarezi Moh. Nurul Huda Muh Sajjaj Sudirman Putri Khairunnisyah Faradilla Randhi Akhdiyat Randhi Akhdiyat Septania Indri Ariyani Setia Rahmi Yasmi Setia Rahmi Yasmi Siti Maria Sri Haryani Sri Haryani Sri Mintarti Sudiyono Sudiyono Sudiyono Syaripuddin Syaripuddin Wulan Iyhig Ratna Sari Yonathan Pongtuluran