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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi
Eka Oktapiani
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK Sintia Dewi Kartikasari; Eka Oktapiani
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.359

Abstract

This study aims to determine the effect of political connections, institutional ownership, and independent commissioners on tax aggressiveness. This type of research is quantitative research. The population in this study were energy companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample of this study used purposive sampling technique by meeting certain criteria in accordance with the research objectives. The number of companies that became research samples was 14 companies. Data processing using Eviews 13 with the help of Microsoft Excel by analyzing descriptive statistics, model selection test, classical assumption test, coefficient of determination, panel data regression analysis, F statistical test and t statistical test. The results showed that simultaneously political connections, institutional ownership, and independent commissioners had an effect on tax aggressiveness. Partially independent commissioners have an effect on tax aggressiveness. Meanwhile, political connections and institutional ownership have no effect on tax aggressiveness.
PENGARUH PENGETAHUAN PAJAK, TINGKAT JABATAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Suci Indah Cahyani; Eka Oktapiani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3048

Abstract

This study aims to analyze the influence of tax knowledge, job level, and taxpayer motivation on individual taxpayer compliance. The questionnaire distribution process took approximately one week, spanning from June 11, 2026, to June 17, 2026; this seven-day period resulted in data collection from 105 respondents. Following sample screening and eligibility evaluation, five respondents were excluded for failing to meet the purposive sampling criteria. Consequently, the final dataset deemed valid and suitable for further analysis consisted of 100 respondents. Data analysis was conducted using SPSS version 27, employing classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that tax knowledge and job level have a positive influence on individual taxpayer compliance, whereas taxpayer motivation does not.
PENGARUH PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CIBINONG BOGOR Fajar Rizki Syah; Eka Oktapiani
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.v3i3.449

Abstract

This study aims to analyze the effect of tax understanding and tax service quality on individual taxpayer compliance at KPP Pratama Cibinong Bogor. The research method used is a quantitative approach with primary data. The population in this study consists of all individual taxpayers registered at KPP Pratama Cibinong Bogor. The sampling technique employed is purposive sampling with a total of 100 individual taxpayer respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 31.The results of the study indicate that partially, tax understanding has a positive and significant effect on individual taxpayer compliance. This is evidenced by the t-value of 8.022, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05. In addition, tax service quality also has a positive and significant effect on individual taxpayer compliance, as indicated by a t-value of 7.509, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05.Simultaneously, tax understanding and tax service quality have a significant effect on individual taxpayer compliance, as shown by the F-value of 45.422, which is greater than the F-table value of 3.09, and a significance value of 0.001, which is less than 0.05. These findings confirm that improving tax understanding and enhancing the quality of tax services play an important role in increasing individual taxpayer compliance.
Co-Authors Fajar Rizki Syah Sintia Dewi Kartikasari Suci Indah Cahyani