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All Journal JIIP (Jurnal Ilmiah Ilmu Pendidikan) IIJSE
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
Humanities Economics, Econometrics & Finance Education Mathematics Other

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Pengaruh Pemahaman Ajaran Tri Nga dan Keadilan Pajak terhadap Niat Penggelapan Pajak Dewi Kusuma Wardani; Rindika Wulandari
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 7 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i7.1804

Abstract

Penelitian lini lbertujuan luntuk lmengetahui lpengaruh lpemahaman lajaran ltri lnga dan keadilan lpajak lterhadap lniat lpenggelapan lpajak. lJenis lpenelitian lini ladalah kuantitatif. lPengumpulan ldata lmenggunakan ldata lprimer ldengan lmenyebarkan kuesioner lkepada lmahasiswa lUniversitas lTamansiswa lYogyakarta. lTeknik pengambilan lsampel lyang ldigunakan ladalah lconvenience lsampling. lPengumpulan data dilakukan dengan menyebarkan tautan Google From melalui aplikasi WhatsApp kepadalmahasiswa. Jumlah kuesioner yang diolah adalah 100 kuesioner. Hasil penelitian lmenunjukkan lbahwa lpemahaman lajaran ltri lnga berpengaruh lnegatif terhadap niat penggelapan pajak. Keadilan pajak berpengaruh positif terhadap niat penggelapan pajak.
The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting Nur Anita Chandra Putry; Dewi Kusuma Wardani; Agnes Hardiyanti Dwi Kartika
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6341

Abstract

Financial reporting fraud is widespread among companies in Indonesia and even throughout the world. The high level of fraud in financial reports and the large number of failures in a company raise concerns about the authenticity of a company's financial reports. The research currently being conducted aims to determine the influence of ineffective monitoring, rationalization, and profitability on fraudulent financial reporting. This research method applies a quantitative approach using a sample of 174 manufacturing companies' data on the IDX using sampling techniques, using certain considerations, and analysis of the data using SPSS 25. The independent variables in this research are ineffective supervision, rationalization, and profitability, while the dependent variable is fraudulent financial reporting. Based on the results of data analysis in this research, it was found that ineffective supervision has a significant negative influence on financial statement fraud. In addition, rationalization shows a significant positive influence on financial statement fraud, while profitability has a significant negative influence on financial statement fraud.
Co-Authors Agnes Hardiyanti Dwi Kartika Nur Anita Chandra Putry Rindika Wulandari