Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting IIJSE
Norman Duma Sitinjak
Universitas Merdeka Malang, Indonesia
Economics, Econometrics & Finance

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Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Rosaria Abadi; Retna Safriliana; Diana Zuhroh; Grahita Chandrarin; Norman Duma Sitinjak
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
The Role of Tax Knowledge and Awareness in Improving Tax Compliance: A Systematic Review Agung Nurmansyah; Norman Duma Sitinjak; Dahlan Susilo
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1001

Abstract

Purpose - This article examines the role of tax knowledge and tax awareness in improving tax compliance. The topic is important because compliance depends not only on taxpayers’ understanding of tax rules, but also on motivational and administrative factors. Design/methodology/approach - This study used a Systematic Literature Review guided by the PRISMA framework. Articles were collected from the Directory of Open Access Journals and limited to peer-reviewed studies published between 2022 and 2026. Selected studies were analyzed using qualitative descriptive synthesis. Findings/Results - The review shows that tax knowledge generally improves tax compliance by strengthening understanding of tax obligations and procedures, while tax awareness is a more consistent driver of compliant behavior. The findings also indicate that tax education, socialization, trust, fairness, service quality, and user-friendly digital systems reinforce compliance outcomes. Originality/Value - This study presents tax compliance as a behavioral and institutional outcome shaped by cognitive, attitudinal, and administrative factors. The main implication is that efforts to strengthen voluntary compliance should combine taxpayer education, awareness building, fair administration, and accessible digital services.
Co-Authors Agung Nurmansyah Dahlan Susilo Diana Zuhroh Grahita Chandrarin Rosaria Abadi Safriliana, Retna