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All Journal The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Christian Datu
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax knowledge, persepsi keadilan sistem perpajakan, dan integritas pemerintah: Determinan tax morale mahasiswa Jurusan Akuntansi Universitas Sam Ratulangi Angel Gloria Gracia Mocodompis; Robert Lambey; Christian Datu
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.463

Abstract

Taxes are the backbone of financing crucial sectors such as education, health, infrastructure, and social protection, yet voluntary compliance remains heavily shaped by taxpayers' internal motivation, or tax morale. This study examines the partial effects of tax knowledge, perceived fairness of the tax system, and government integrity on the tax morale of potential taxpayers, with a focus on accounting students at Sam Ratulangi University, Manado. Using a quantitative approach, primary data were collected through an online questionnaire distributed to 281 accounting students from the 2021–2023 cohorts, selected via proportionate stratified random sampling. The data were analyzed using multiple linear regression with SPSS 29, supported by validity, reliability, and classical assumption tests. The results show that tax knowledge and perceived fairness of the tax system have a positive and significant effect on tax morale, whereas government integrity has a negative and significant effect. Simultaneously, the three variables significantly influence tax morale, explaining 80.2% of its variation. The negative effect of government integrity suggests that critical, educated young taxpayers hold high expectations of transparency and accountability; when perceived government conduct falls short of these expectations, their willingness to comply voluntarily weakens. These findings, interpreted through the Theory of Planned Behavior, underscore the importance of strengthening tax education, ensuring a fair tax system, and improving government transparency to nurture the tax morale of future taxpayers.
Kepatuhan Wajib Pajak, realisasi penerimaan, dan kontribusi PPh Badan: Hubungan kontekstual pada masa transisi sistem administrasi pajak (Studi KPP Pratama Manado) Adinda Maharani; Treesje Runtu; Christian Datu
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.511

Abstract

This study investigates the dynamics of corporate taxpayer compliance in filing Annual Tax Returns (SPT Tahunan) and its relationship with Corporate Income Tax (CIT) revenue realization and contribution at KPP Pratama Manado during the 2023–2025 period. Utilizing a descriptive quantitative approach, secondary data were systematically retrieved from the Directorate General of Taxes' e-Research database. The findings demonstrate a deteriorating trajectory in compliance rates, declining from a moderate status in 2023 (65.59%) and 2024 (65.08%) to a critically low level in 2025 (48.60%). Although CIT revenue temporarily surged to IDR 317.82 billion in 2024 before contracting to IDR 273.78 billion in 2025, compliance behavior did not exhibit a consistent linear correlation with revenue outcomes. Notably, while the CIT contribution ratio rose continuously from 11.24% (2023) to 13.98% (2025), its overall structural role remained low. These empirical insights suggest that revenue fluctuations were likely influenced by tax base expansion or high-wealth corporate accounts rather than broad-based compliance behavior. Consequently, KPP Pratama Manado must transition toward data-driven supervision, operationalize Compliance Risk Management (CRM), and intensify targeted audits to enhance taxpayer compliance and stabilize future tax productivity.
Investment opportunities, free cash flow, and dividend payout among consistent dividend payers: Evidence from Indonesia's energy sector Gabriella Merij R. Bubala; Herman Karamoy; Christian Datu
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.505

Abstract

The energy sector is a capital-intensive and cyclical industry in which firms face a persistent tension between funding expansion and maintaining dividend payments to preserve investor confidence, yet most prior evidence on the determinants of dividend policy has been drawn from property, real estate, banking, or general non-financial samples rather than from energy firms specifically, and reported findings on these determinants remain inconsistent. This study addresses that gap by examining the effects of the Investment Opportunity Set (IOS), Free Cash Flow (FCF), and Asset Growth on dividend policy among energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Dividend policy is measured using the Dividend Payout Ratio (DPR). Using purposive sampling, a balanced panel of 13 companies (65 firm-year observations) was analysed through panel-data regression; based on the Chow and Hausman tests, the Fixed Effect Model was selected. The results show that, partially, IOS, FCF, and Asset Growth each have no significant effect on dividend policy. Jointly, the three variables explain only a modest share of the variation in dividend policy (Adjusted R² = 16.23%), indicating that dividend policy in the energy sector is shaped mainly by factors outside the model, such as profitability, leverage, firm size, and liquidity. These findings suggest that energy-sector firms tend to maintain stable dividend payouts to preserve investor confidence rather than adjusting dividends in response to period-specific investment opportunities, free cash flow, or asset growth, and they offer practical implications for management and investors regarding the limited explanatory power of these three conventional determinants in this sector.
Co-Authors Adinda Maharani Angel Gloria Gracia Mocodompis Gabriella Merij R. Bubala Herman Karamoy Robert Lambey Treesje Runtu