Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia JURNAL ILMIAH FEASIBLE (JIF) International Journal of Business, Humanities, Education and Social Sciences (IJBHES) The Es Accounting and Finance Eastasouth Journal of Impactive Community Services AMMA : Jurnal Pengabdian Masyarakat APPA : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURDIASRA FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Syariah Mulawarman (JESM)
Abdurrahman Maulana Yusuf
Universitas Mulawarman
Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
The Impact of E-Billing Adoption and Tax Regulation Understanding on Individual Taxpayer Compliance: The Moderating Role of Tax Socialization Fadhilah, Lulu Nur; Yusuf, Abdurrahman Maulana
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4455

Abstract

This study examines the relationship between e-Billing adoption, understanding of tax regulations, and individual taxpayer compliance within a regional tax administration context. Primary data were collected from 100 individual taxpayers registered as e-Billing users at KPP Pratama Samarinda Ilir and analyzed using PLS-SEM. The results show that e-Billing adoption and taxpayers’ understanding of tax regulations are positively associated with taxpayer compliance. Tax socialization also demonstrates a direct association with compliance; however, its moderating role is not statistically supported. This finding suggests that tax socialization tends to operate independently, consistent with the Theory of Planned Behavior’s view of social influence as a direct determinant. Given the use of cross-sectional and self-reported data from a single tax office, the findings are associative and context-specific rather than causal
Pendampingan Penyusunan Dokumen Pelaporan Keuangan LAZISMU Kabupaten Kutai Timur Anisa Kusumawardani; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Zakat is one of the important pillars in Islam, which requires Muslims to give part of their wealth to those in need. Optimizing the management and reporting of zakat funds in Muhammadiyah is very important to ensure transparency, accountability, and trust from Muzakki (zakat donors) and Mustahik (zakat recipients). This Community Service Activity aims to improve understanding in the field of accounting at Lazismu Kutai Timur, East Kalimantan. The method of implementing this PKM is carried out by means of socialization, namely by delivering material on accounting regulations and techniques. Furthermore, assistance is also provided by directly assisting with problems faced by employees and staff related to accounting. The results obtained from this PKM activity are to improve employee understanding, especially in the management or administration of accounting which can ultimately improve the quality of financial reports. Furthermore, identifying obstacles and challenges faced by employees related to accounting, relevant policy recommendations will be prepared to improve the effectiveness of financial reporting training and education at Lazismu Kutai Timur. This PKM is also expected to provide a real contribution in improving financial reporting at the Lazismu unit of Kutai Timur Regency, as well as providing a better understanding of the importance of financial reporting in local economic development.
Pengaruh Bonus Plan, Beban Pajak, dan Debt Covenant terhadap Transfer Pricing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dina; Abdurrahman Maulana Yusuf
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 28 No. 1 (2026): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4714

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh bonus plan, beban pajak, dan Debt Covenant berpengaruh terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023. Penelitian ini menggunakan Purposive Sampling terdapat 26 perusahaan dengan jumlah sampel 104 data yang sesuai kriteria. Penelitian ini menggunakan model regresi linear dengan teknik analisis regresi linear berganda dengan menggunakan alat analisis aplikasi IBM SPSS Versi 30. Hasil penelitian ini menunjukkan bahwa bonus plan, beban pajak, dan Debt Covenant berpengaruh positif dan siginifikan terhadap transfer pricing
Co-Authors Anisa Kusumawardani Anizar, Sriyunia Annisa Riva Ardiyani Dina Evy Rahman Utami Fadhilah, Lulu Nur Hardo Basuki Harits Zidni Khatib Ramadhani, Muhammad Harseno, Diah Fitri Hilma Tsani Amanati Melda Aulia Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Norsita, Mega Pageno, Arie Mahardika Permatasari Cahyaningdyah Praditya, Rina Angelina Ramadhani, Muhammad Harits Zidni Khatib Rante Langi, Cornelius Sitti Rahma Sudirman Sitti Rahma Sudirman Sudirman, Sitti Rahma Syamsul Arifin Wahyuningsih, Adityas Wulandari, Futri Ayu Yuliana Yuliana