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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Mestaka: Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi Gapura (Garba Pembangunan Masyarakat)
Trisandi Eka Putri
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pp 23 Tahun 2018 Tentang Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dengan Persepsi Keadilan Wajib Pajak Sebagai Variabel Pemodera Trisandi Eka Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1886

Abstract

This study aims to determine the effect of taxpayers awareness, tax service quality and tax socialization on PP 23 Year 2018 tax compliance with perceptions of tax fairness as a moderating variable on KPP Pratama Subang Tax Office. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires. The population in this study are taxpayers who have businesses/SMEs in Subang Regency, and samples in this study are SMEs taxpayers registered in KPP Pratama as many as 155 respondents. Hypothesis testing using multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that taxpayers awareness has a positive effect on taxpayer compliance, tax service quality has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, in addition simultaneous awareness of taxpayer, quality of tax services, and influential tax socialization positive for taxpayer compliance. However, with the inclusion of moderating variables namely the perception of tax fairness does not strengthen or weaken the awareness of taxpayers on taxpayer compliance, perceptions of tax justice do not strengthen or weaken the quality of tax services and perceptions of tax fairness do not strengthen or weaken taxation socialization on tax compliance.
THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Trisandi Eka Putri; Dinda Nursely; Bambang Sugiharto; Asep Kurniawan
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.
Co-Authors Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Dinda Nursely Eviana Putri Icih Icih Icih Icih Indah Umiyati Leny Marlina Nurhayati Muhammad Syeh Dinar Nolis Putri Indriyani Sri Mulyati Tiara Puspitasari Wellcy Zahratunijah Az-Zahra