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All Journal EL-MUHASABA Owner : Riset dan Jurnal Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Accounting Journal of Ibrahimy (AJI)
Sri Andriani
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi Dwi Nasihatul Lailiyah; Sri Andriani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1537

Abstract

The purpose of this study is to assess and analyze the effect of tax morale, tax knowledge and e-tax system with tax sanctions as moderating variables on individual taxpayer compliance. The object of research is an individual taxpayer who is a member of the OPOP program in East Java. This study uses quantitative methods with primary data sources in the form of questionnaires containing respondent’s answers. Sampling technique using purposive sampling method. The Total population in this study was 550 individual taxpayers. The number of samples used in this study as many as 86 respondents using the formula slovin. Data analysis used in this study is a Structural Equation Model (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. Research Gap is the background of this study, which adds The Independent Variables tax knowledge, e-tax system, and tax sanctions as a variable moderation. The results in this study indicate that tax morale significantly affect the compliance of individual taxpayers in opop jatim. Tax knowledge has a significant effect on the compliance of individual taxpayers in opop jatim.  E-tax system has a significant effect on the compliance of individual taxpayers in opop jatim. Tax sanctions as a moderating variable do not moderate the relationship between tax morale, tax knowledge and e-tax system to individual taxpayer compliance in opop jatim
Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak Novita Salsabela; Sri Andriani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.20697

Abstract

Purpose: This research was conducted to obtain empirical evidence regarding the relationship between the proportion of independent commissioners, audit committees, audit quality, corporate social responsibility and accounting conservatism on tax aggressiveness.Method: This study uses a descriptive quantitative approach. Secondary data is data used in research, where the data was obtained from the LQ45 company database that was registered on the IDX for a period of five years, namely from 2017-2021. During this time interval, 16 LQ45 indexed companies were selected as research samples using purposive sampling method. Multiple linear regression analysis with the help of SPSS version 26 is the method of data analysis in research.Results: The results of the study prove that partially the proportion of independent commissioners, audit committees, corporate social responsibility, and accounting conservatism has no significant effect on tax aggressiveness. Meanwhile, audit quality partially has a significant effect on tax aggressiveness. The proportion of independent commissioners, audit committees, audit quality, corporate social responsibility, and accounting conservatism simultaneously have a significant effect on tax aggressiveness.Implications: This research can be used as material for evaluation and review for the government in relation to the established tax policies. In addition, it is hoped that it will further increase company awareness and compliance with regard to fulfilling its tax obligations as well as material for consideration in the application of corporate governance policies.Novelty: The majority of previous research examined manufacturing companies, while this study chose to examine research variables with the perspective of different research objects, namely LQ45 indexed companies.
Determinasi Effective Tax Rate: Peran Leverage, Capital Intensity, dan Kepemilikan Institusional sebagai Moderasi Aisyah Kamila Putri; Sri Andriani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.742

Abstract

Penelitian ini mengevaluasi efektivitas pajak dengan menyoroti pengaruh leverage da n intensitas modal, serta mempertimbangkan kepemilikan institusional sebagai variabel yang mungkin berdampak pada interaksi antar variabel tersebut. Data diambil dari laporan keuangan perusahaan sektor consumer non-cyclical yang terdaftar di BEI selama 2020–2023. Pendekatan kuantitatif digunakan dengan regresi data panel melalui EViews 12. Leverage dan tingkat intensitas modal terbukti memberikan dampak yang berarti terhadap kinerja efektivitas pajak. Kepemilikan institusional tidak memoderasi hubungan antara leverage dan ETR, tetapi memperkuat hubungan antara intensitas modal dan tarif pajak efektif.
MAPPING THE RESEARCH TAX CREDIT ON BIBLIOMTERIC ANALYSIS AND LITERATURE REVIEW Tri Ananda Rizky; Sri Andriani
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5412

Abstract

Tax Credits have served as an important fiscal policy tool in many countries; however, the scientific exploration of this area remains incomplete. The purpose of this study is to examine and map the Tax Credits research domain. Using a dual methodological strategy, this study conducted a bibliometric analysis using VOSViewer and a literature review. VOSViewer bibliometric analysis was used to visually represent the distribution of academic publications and determine key research clusters, while the literature review aimed to highlight dominant research themes. An examination of academic publications revealed the presence of 400 relevant journal articles on Tax Credits, underscoring the noteworthy research interest in this subject. The methodology consisted of: (1) visualization of the distribution of journal publications related to Tax Credits; (2) visualization of VOSViewer bibliometric results related to Tax Credits, focusing on the identification of clusters and their components; and (3) identification of research themes regarding Tax Credits through a review of existing literature. The findings show that: (1) the analysis of journal publications revealed the existence of 400 publications on Tax Credits; (2) the VOSViewer bibliometric analysis illustrated the existence of 5 distinct clusters and 100 topic items in the Tax Credits research network; (3) the literature review highlighted 6 main themes related to the impact of Tax Credits. Tax Credits have emerged as a captivating subject of study with far-reaching consequences. This research lays a solid foundation for future investigations on Tax Credits and facilitates the formulation of more efficacious policies.
PEMETAAN PENELITIAN SEPUTAR COMPANY VALUE : ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATUR REVIEW Devi Oktaviani; Sri Andriani; Sulis Rochayatun
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7385

Abstract

This study used VOSviewer bibliometric analysis and literature review studies to map research and advances of scientific publications related to firm value. The research methodology combined qualitative approaches for literature review studies and quantitative methods for bibliometric analysis. It was then conducted by searching the Publish or Perish website for five years, from 2020 to 2025, using the keyword "Company Value." 492 research papers were found for this study. In order to visualize the evolution of subjects or study topics related to corporate value, the searched articles were first descriptively examined, then entered and examined using VOSviewer and literature studies. The findings demonstrated that the mapping visualization, which was done using VOSviewer, categorized the firm value research into 68 clusters and 4 items. In the meantime, there were five primary study themes regarding corporate value based on the findings of the literature review. The impact of firm value on sound corporate governance, firm size, capital structure, liquidity, and dividend policy were the most extensively studied study topics. Researchers might use the study's findings as a guide when they carried out additional research on company value.
Co-Authors Aisyah Kamila Putri Devi Oktaviani Dwi Nasihatul Lailiyah Novita Salsabela Sulis Rochayatun Tri Ananda Rizky