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All Journal Jurnal Nusa Akuntansi JEKOS (Jurnal Ekonomi dan Sosial)
Rusdi
Universitas Pamulang
Economics, Econometrics & Finance

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FAKTOR - FAKTOR YANG MEMPENGARUHI KEPUASANWAJIB PAJAK  PENGGUNA E-FILING: E-FILING Imam M. Yusuf; Rusdi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to determine the effect of E-Filing System Quality, E-filing Information Quality, E-filing Timeliness on Taxpayer Satisfaction of E-filing users at KPP Pratama Pondok Aren with Respondents of this study are taxpayers who use e-filing. This data was collected using a questionnaire which was measured using a Likert scale. The population taken in this study was 9,476 e-filing user taxpayers recorded at KPP Pratama Pondok Aren, totaling 9,476 people and the sample from the calculation of the Slovin formula obtained a sample in this study of 100 respondents and processed using the SPSS 26 program. The results of the study showed that E-filing System Quality, E-filing Information Quality, E-filing Timeliness had a positive and significant effect on Taxpayer satisfaction of E-filing users at taxpayers in South Tangerang City. The coefficient of determination is 68.8%, the remaining 31.2% is influenced by other variables not examined in this study. Keywords:   Quality of e-filing system, Quality of e-filing information, Timeliness of e-filing              
Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: KEPATUHAN WAJIB PAJAKORANG PRIBADI erlin sembiring erlin; rusdi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to determine the effect of tax socialization, tax sanctions, and taxpayer awareness on individual taxpayer compliance at PT Stanford Teknologi Indonesia. The study used a quantitative method with a survey approach, with a population of 278 taxpayers. The sample was determined using a probability sampling technique with the Slovin formula, resulting in a sample of 164 respondents. Data were analyzed using statistical tests with SPSS version 26, including validity, reliability, classical assumption, multiple linear regression, and hypothesis tests. The results show that simultaneously, tax socialization, tax sanctions, and taxpayer awareness affect taxpayer compliance. Partially, tax socialization has no effect on taxpayer compliance, while tax sanctions and taxpayer awareness each have a significant effect on individual taxpayer compliance.   Keywords: Tax Socialization; Tax Sanctions; Taxpayer Awareness; Individual Taxpayer Compliance.
PENGARUH INTENSITAS MODAL, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Mitha; Rusdi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.463

Abstract

The purpose of this study is to determine the effect of capital intensity, debt policy, and sales growth on tax avoidance in consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The type of research used in this study is descriptive with a quantitative approach. The population in this study is consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The sampling method used is purposive sampling, with several criteria, and 30 companies were found with 5 years of observation, resulting in a sample of 150 financial report data. The analysis method used is the panel data regression analysis method with the E-Views 12 program. The regression results in this study prove that capital intensity, debt policy, and sales growth simultaneously affect tax avoidance. The results of the partial tests indicate that capital intensity and debt policy do not affect tax avoidance, while sales growth affects tax avoidance.
Co-Authors erlin sembiring erlin Imam M. Yusuf Mitha