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All Journal Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Syntax Idea Literatus Journal of Economics and Business UBS International Journal of Business, Economics, and Social Development Journal of Social Science Cerdika: Jurnal Ilmiah Indonesia Research Trend in Technology and Management IIJSE
Janiman Janiman, Janiman
Universitas Swadaya Gunung Jati Cirebon, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cirebon Satu Janiman Janiman; Aoliyah Firasati
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.217

Abstract

Setiap tahun jumlah wajib pajak semakin meningkat, namun peningkatan jumlah wajib pajak tidak diimbangi dengan kepatuhan wajib pajak dalam memenuhi kewajiban pajaknya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Jenis penelitian ini merupakan penelitian dasar atau basic research. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuisioner yang disebarkan kepada wajib pajak orang pribadi yang terdaftar di Kantor Pajak Pratama Cirebon Satu, populasi dalam penelitian ini berjumlah 116.409 dan sampel dalam penelitian ini berjumlah 100 responden yang diambil menggunakan cluster sampling. Metode Analisis statistic dalam penelitian ini adalah dengan menggunakan analisis regresi linear berganda dengan menggunakan Software IBM SPSS 25 for windows. Hasil penelitian menunjukan bahwa kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Sedangkan sanksi pajak tidak berpengatuh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu.
Analysis of Economic Factors Affecting Tax Revenues in Indonesia Over The 2019-2023 Period Simbolon, Roberta Candy; Verilah, Tiara Alisya; Janiman, Janiman
International Journal of Business, Economics, and Social Development Vol 6, No 3 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i3.958

Abstract

This analysis is carried out with the intention of examining economic factors that have an influence on tax revenue in Indonesia in the 2019-2023 timeframe. The variables analyzed include taxpayer compliance, unemployment rate, and Gross Domestic Product (GDP). The approach applied is quantitative through multiple regression analysis to analyze the relationship of all these variables. The results of the analysis prove that taxpayer compliance, unemployment rate and gross domestic product have a positive impact. Simultaneously, these three variables significantly affect tax revenue. The findings indicate that increasing tax compliance, reducing unemployment, and sustained economic growth can be effective strategies in increasing tax revenue in Indonesia. Therefore, a more inclusive tax policy and support for economic stability are crucial steps in optimizing tax revenue.
The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma Azhara, Carsinah; Mubarokah, Sirri; Kirani, Cahya Dewi; Janiman, Janiman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023. The method used is a quantitative approach with a linear regression model, as well as fraud detection through the Beneish M-Score and evaluation of risk factors using the Fraud Pentagon Model. The results showed that the Beneish M-Score value was consistently above the -2.22 threshold, indicating the potential for earnings manipulation throughout the observation period, with the highest peak in 2022. In addition, the Fraud Pentagon Score increased significantly in 2023, mainly influenced by the pressure (1.00000) and competence (0.94069) factors, which are the main indicators of increased fraud risk. Although the regression test results show that the effect of the three variables is not statistically significant (p-value > 0.05), the Fraud Pentagon has the highest practical contribution (R² = 0.302) in explaining the variation of report manipulation. This finding confirms the importance of monitoring financial pressure and perpetrator competence in the early detection of fraud. This study recommends strengthening corporate governance, increasing auditor independence, and managing financial pressure as more effective fraud prevention strategies.
Co-Authors Agung Yulianto Anika Sari Aoliyah Firasati Arinal Muna Asep Basuki Azhara, Carsinah Basuki, Asep Hardianingsih, Aenun Izzania, Magfira Kirani, Cahya Dewi Mega Mustika Sari Mega SW Mubarokah, Sirri Muhammad Burhanudin Novi Dayanti Nurzanah, Endang Ramadhan, Moh. Fitrah Roni Mulyatno Sahrian, Rian Silvia Nirmala Dewi Simbolon, Roberta Candy SW, Mega Tiara Indah Sukmaningrum Verilah, Tiara Alisya