Articles
<![CDATA[MORAL PAJAK, EGOISME WAJIB PAJAK, DAN PENGHINDARAN PAJAK ]]>
<![CDATA[Hidayatulloh, Amir]]>;
<![CDATA[Khasanah, Uswatun]]>;
<![CDATA[Fikrianoor, Kahfi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jra.v16i1.12289
<![CDATA[This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.]]>
<![CDATA[Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah ]]>
<![CDATA[Amir Hidayatulloh]]>;
<![CDATA[Indah Shofiyah]]>;
<![CDATA[Agung Dwi Nugroho]]>;
<![CDATA[Ervilia Agustine Wiharsianti]]>;
<![CDATA[Faishal Prahatma Ganinda]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/jap.v24i1.3543
<![CDATA[This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.]]>
<![CDATA[Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19 ]]>
<![CDATA[Gupita Gustiarni]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v7i4.5987
<![CDATA[The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period. The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java. The data analysis technique of this study used multiple linear regression analysis. This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes. However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic. This is because in 2020, cinemas will stop operating.]]>
<![CDATA[Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Pencegahan Fraud ]]>
<![CDATA[Fitriyana, Nadzifa Nur]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Buton ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35326/jiam.v7i2.5989
<![CDATA[Penelitian ini memiliki tujuan untuk menganalisis akuntabilitas dan sistem pengendalian internal terhadap pencegahan fraud di Bank XYZ menggunakan pendekatan Fraud Diamond Theory. Penelitian ini menggunakan pendekatan convenience sampling. Data diperoleh sebanyak 35 responden yang merupakan karyawan Bank XYZ. Data dalam penelitian ini kemudian diolah menggunakan SPSS versi 29. Adanya peluang yang dapat disebabkan oleh sistem pengendalian intermal yang tidak berjalan dengan baik, kurangnya pengawasan, kesalahan penggunaan kekuasaan serta tekanan (Pressure) merupakan faktor penyebab terjadinya fraud. Akuntabilitas mengharuskan seseorang untuk mempertanggungjawabkan kegiatan mereka, dan mengungkapkan hasil secara transparan kepada publik. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan sistem pengendalian internal berpengaruh terhadap pencegahan fraud. Hal ini dikarenakan bank memiliki tujuan yang jelas, memiliki kejelasan fungsi serta adanya pelaksanaan pertanggungjawaban terhadap organ bank. This study aims to analyze accountability and internal control systems on fraud prevention at Bank XYZ using the Fraud Diamond Theory approach. This research uses a convenience sampling approach. Data obtained as many as 35 respondents who are employees of Bank XYZ. The existence of opportunities that can be caused by an internal control system that is not working properly, lack of supervision, misuse of power and pressure (Pressure) are factors that cause fraud. Accountability requires a person to be accountable for their activities, and disclose the results transparently to the public. The results of this study indicate that accountability and the internal control system have an effect on fraud prevention. This is because the bank has clear objectives, has clarity of function and the implementation of accountability for bank organs.]]>
<![CDATA[MONEY ETHIC MEMENGARUHI PENGGELAPAN PAJAK: PERAN LOVE OF MONEY ]]>
<![CDATA[Dwi Nugroho, Agung]]>;
<![CDATA[Prahatma Ganinda, Faishal]]>;
<![CDATA[Fikrianoor, Kahfi]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 3 No. 2: Desember 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31334/transparansi.v3i2.895
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.]]>
<![CDATA[DETERMINAN PENGAMBILAN KEPUTUSAN UNTUK MENJADI WIRAUSAHAWAN ]]>
<![CDATA[Agusdin, Indra Dwi]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Jurnal Riset Entrepreneurship Vol 8 No 1 (2025): (Edisi Pebruari) Volume 8, Nomor 1, Tahun 2025 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jre.v8i1.8384
<![CDATA[This study aims to determine the determinants of accounting students' decision making to become entrepreneurs. The population in the study were students of the Faculty of Economics and Business, Ahmad Dahlan University. The sampling technique in the study used purposive sampling, with the criteria (1) Students who have taken the Accounting Information Systems course, and (2) Students who have taken the entrepreneurship course. The data in the study were obtained by distributing questionnaires online using Google Form to students who met the criteria and obtained 95 respondents. Data analysis in this study used multiple linear regression, with the help of SPSS 27. This study obtained the results that e-commerce, accounting information systems and personality influence students' decisions to become entrepreneurs. While self-efficacy does not influence students' decisions to become entrepreneurs.]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Individu Untuk Memilih Karir Sebagai Akuntan Pajak ]]>
<![CDATA[Dimas Adi Purwanto]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30640/akuntansi45.v5i1.2465
<![CDATA[This study aims to analyze the factors that influence the choice of career as a tax accountant. This population is a tax brevet (training) participant at a tax consulting agency in the Special Region of Yogyakarta, while the sample of this study is a tax brevet (training) participant at a tax consulting agency in the City of Yogyakarta. Samples were taken using convenience sampling technique. Analysis of the research data using linear regression analysis with the help of the SPSS tool. This study obtains the result that career choice to become a tax accountant is influenced by tax training and tax knowledge. However, the career choice of becoming a tax accountant is not influenced by self-motivation]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Pencegahan Fraud dengan Budaya Organisasi sebagai Variabel Moderasi ]]>
<![CDATA[Stiawati, Stiawati]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[https://jurnal.binamandiri.ac.id/ ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51805/jmbk.v5i2.236
<![CDATA[Fraud is a serious issue that can threaten the stability and reputation of an organization, including financial institutions like banks. Therefore, fraud prevention is crucial. This research examines how compensation appropriateness and whistleblowing system in influencing fraud prevention at Bank ABC. Additionally, this research aims to evaluate whether organizational culture can act as a moderator in this relationship. The research sample consists of 35 employees of Bank ABC, selected using a convenience sampling technique. Data were collected through the direct distribution of questionnaires to the respondents. Data analysis was conducted using IBM SPSS Statistics 29. The analysis results indicate that both compensation appropriateness and the whistleblowing system had a significant impact on fraud prevention. In addition, organizational culture was found to act as a moderating variable that affects the relationship between the whistleblowing system and fraud prevention. However, organizational culture does not moderate the relationship between compensation appropriateness and fraud prevention within Bank ABC. These findings suggest that both compensation appropriateness and the whistleblowing system have a significant impact on fraud prevention. While organizational culture plays an important role in enhancing the effectiveness of the whistleblowing system, it does not moderate the relationship between compensation appropriateness and fraud prevention.]]>
<![CDATA[DETERMINAN PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Putri, Kavita Istitania Tri Buana]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34128/jra.v8i2.309
<![CDATA[The aim of this research is to analyze the determinants of tax evasion committed by individual taxpayers. The population of this research is individual taxpayers in Sleman Regency. Meanwhile, the sample for this research is individual taxpayers in Sleman Regency who have a NPWP. The sampling technique used purposive sampling, the criteria were (1) Muslim, and (2) not an employee. Data was collected by distributing questionnaires directly to respondents who met the criteria. The number of respondents to this research was 35 respondents. The data analysis technique for this research uses multiple linear regression analysis with the help of SPSS. This research found that tax evasion was not influenced by money ethics, materialism, intrinsic religiosity, extrinsic religiosity, and gender.]]>
<![CDATA[Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, Patriotisme, dan Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Etikasari, Arum Devi]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25157/je.v13i1.18474
<![CDATA[Tax is one of the sources of state revenue, in fact tax is the largest source of state revenue. Thus, studies are still needed related to the factors that encourage taxpayers to comply with paying their taxes. so, to increase insight into the factors that influence taxpayer compliance, researchers conducted a study aimed at analyzing the influence of tax understanding, tax sanctions, tax rates, and patriotism on individual taxpayer compliance. The population of this study were Individual Taxpayers registered at the Tax Service Office throughout Indonesia. The sample of this study was individual taxpayers in Indonesia who had a Taxpayer Identification Number. The sampling technique in the study used convenience sampling. Data were collected by distributing questionnaires with the help of google form. The respondents in this study numbered 151 respondents. The data analysis technique used multiple regression analysis with the help of SPSS. This study obtained results that taxpayer compliance was influenced by tax understanding and tax rates. However, tax sanctions and patriotism did not affect individual taxpayer compliance]]>
