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All Journal Advances in Management & Financial Reporting Advances in Taxation Research
Muhammad Suun
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance

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The Effect of Attitudes, Awareness, and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance Nisma Nisma; Ummu Kalsum; Muhammad Suun
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.162

Abstract

Purpose: This study examines the influence of taxpayer attitudes, awareness, and knowledge on land and building tax compliance, with urban village officer control as a moderating variable. Understanding these factors is crucial for enhancing tax compliance and optimizing local tax revenue collection. Research Design and Methodology: The research adopts a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among variables. The study focuses on registered land and building taxpayers in Wajo District, Makassar, and examines the moderating role of urban village officer control. Data were gathered through structured questionnaires and analyzed using SmartPLS software to assess direct and moderating effects. Findings and Discussion: The results show that taxpayer attitudes, awareness, and knowledge positively and significantly affect tax compliance. Moreover, urban village officer control strengthens these relationships, increasing taxpayer adherence to regulations. These findings align with the Theory of Planned Behavior (TPB), which emphasizes the role of intention, attitude, and perceived control in shaping compliance behavior. Implications: The study contributes theoretically by extending tax compliance models to include regulatory control. Practically, it suggests that tax authorities should improve taxpayer education, service quality, and enforcement mechanisms. Strengthening urban village officer control as part of administrative enforcement can enhance compliance and optimize tax revenue collection.
Examining Linkage Factors in Stock Prices Putri Ajeng; Muhammad Suun; Subhan Subhan
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.118

Abstract

Purpose: This study examines the influence of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on the stock prices of companies included in the LQ45 index and listed on the Indonesia Stock Exchange during the 2019-2021 period. The research hypothesizes that each of these financial metrics has a significant impact on stock prices. Research Design and Methodology: The research adopts a quantitative approach, utilizing secondary data from company financial reports on the Indonesia Stock Exchange website. The sample, comprising ten issuers, was selected using purposive sampling. The analysis was conducted using the Statistical Product and Service Solutions (SPSS 26) software to assess the relationships between the independent variables (ROA, ROE, NPM, EPS) and the dependent variable (stock prices). Findings and Discussion: The findings reveal that ROA and NPM positively and significantly impact stock prices, indicating that companies with higher returns on assets and profit margins are likely to experience increases in their stock prices. Conversely, ROE has a negative and significant effect on stock prices, suggesting that higher returns on equity may not always align with higher stock prices. Additionally, EPS has a positive and significant effect on stock prices, highlighting its importance as a profitability measure for investors. Implications: These results have practical implications for investors and company management, suggesting that improving ROA, NPM, and EPS can positively influence stock prices. However, the negative relationship between ROE and stock prices warrants further investigation. Future research should explore the underlying reasons for this inverse relationship and consider additional variables that may impact stock price movements.
Independensi, Pengalaman Auditor dan Time Budget Pressure Terhadap Kualitas Audit Internal Pemerintah Sri Damayanti; Muhammad Suun; Muslim Muslim
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.504

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh independensi, pengalaman auditor, dan time budget pressure terhadap kualitas audit pada Inspektorat Provinsi Sulawesi Selatan. Fokus penelitian diarahkan untuk mengetahui bagaimana masing-masing faktor memengaruhi hasil audit di sektor publik. Metode Penelitian: Populasi penelitian terdiri dari 41 auditor, dan seluruh populasi dijadikan sampel melalui teknik sensus sampling. Jenis data yang digunakan adalah data kuantitatif dengan sumber data primer, diperoleh melalui penyebaran kuesioner. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software SPSS versi 27. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa independensi dan pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit. Sementara itu, time budget pressure terbukti berpengaruh negatif dan signifikan. Temuan ini mendukung teori atribusi dan memperkuat temuan dari berbagai studi sebelumnya. Implikasi: Implikasi praktis dari penelitian ini mendorong perlunya peningkatan pengalaman dan independensi auditor serta pengelolaan tekanan waktu audit secara proporsional guna menjaga kualitas hasil audit di lingkungan instansi pemerintah.
Co-Authors Muslim Muslim Nisma Nisma Putri Ajeng Sri Damayanti Subhan Subhan Ummu Kalsum