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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Rizki Lanniari HS
Politeknik Negeri Batam
Economics, Econometrics & Finance

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Tax Compliance in the Perspective of Motivation Theory X and Y and Their Implications for Fraud Dedi Kurniawan; Sahat Parlindungan Hutapea; Erza Rahmi Andini; Rizki Lanniari HS
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3843

Abstract

Indonesia applies the principle of a self-assessment system in its tax collection process. The public is expected to comply with this rule by calculating, depositing, and self-reporting the tax they owe. Therefore, the level of public awareness of taxes is a major factor in the operation of this system. However, in reality, there are still many people who intentionally or unintentionally commit tax fraud. So, the tax collection process does not run as effectively as expected. This study was conducted to determine the effect of knowledge on tax benefits and sanctions on tax compliance. The research was conducted in the Batam State Polytechnic campus and industry. The object of this research is students and employees who already have the obligation to pay taxes. The research was conducted by combining two methods, namely, experimental and case studies. This method examines the causal relationship between the independent variable and the dependent variable and explores employee tax compliance. Based on the results of data collection, processing, and analysis, it is obtained that people have a high motivation to comply with taxes if they know the benefits of paying taxes.
Persepsi Industri Kota Batam terhadap Super Tax Deduction Arniati; Dedi Kurniawan; Rizki Lanniari HS; Afriyanti Hasanah; Anjelina
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.991

Abstract

The super tax deduction provision enables the industrial sector to engage in vocational education initiatives by innovating and enhancing human resources to cultivate a better, more competent workforce. Nonetheless, the actual circumstances do not align with the anticipated objectives. Consequently, this investigation was undertaken.  This research seeks to examine the attitude of Batam City's industry about the super tax deductions law and the use of tax incentives in industrial operations. The investigator used a descriptive qualitative methodology with a purposive sample strategy.  The analytical method was used to handle raw data derived from the distribution of questionnaires and focus group discussions (FGD) involving 13 industries in Batam City.  The research findings suggest that the use of the super tax deductions tax facility in Batam City's industry remains suboptimal.  This results from insufficient government support for socialization and help with the super tax deductions rule.  The government must strengthen the super tax deduction socialization strategy to prevent uneven regulations. Furthermore, the government must provide explicit directives on the methodologies for computing and reporting super tax deduction facilities. The government may use the findings of this research to assess implemented policies. Taxpayers may use it as supplementary information for tax preparation via tax incentives.
Persepsi Mahasiswa Manajemen Bisnis Terhadap Auditor: Pengaruh Kedekatan dan Pengetahuan Terhadap Stereotip Auditor Sri Andayani; Rizki Lanniari HS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.8306

Abstract

This study aims to analyze the factors that affect the perception of business management students at the Batam State Polytechnic towards the auditor profession, focusing on their views on the career, employment, and image of auditors. Through a replication approach from previous studies, this study takes steps to understand how these factors play a role in shaping student perceptions. This study uses a quantitative approach, with the research population including 652 Business Management students at the Batam State Polytechnic who are enrolled in the Managerial Accounting and Accounting study program in the 3rd and 4th years of the 2023/2024 academic year. Using the Slovin formula model, the number of selected samples was 87 people. The results of the analysis showed that several factors such as knowledge, media, academic training, satisfaction with auditing courses, and experience in participating in auditing seminars/courses, had a significant effect on students' perception of the auditor profession. However, having auditor acquaintances and having family/friends as sources of information related to the auditor profession, has not been proven to have a significant influence on student perception.
Co-Authors Afriyanti Hasanah Anjelina Arniati Dedi Kurniawan Dedi Kurniawan Erza Rahmi Andini Sahat Parlindungan Hutapea Sri Andayani