Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal Research of Social Science, Economics, and Management Jurnal Ilmiah Akuntansi dan Keuangan
Annisha, Zakiah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of Human Development Index in West Java: Education and Health Approach Luqman, Silviana; Rusmawan, Wedi; Sari, Diana; Nuryaman, Nuryaman; Fadjar, Achmad; Yuniarti, Rita; Fillah, Gedizza; Annisha, Zakiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
Analysis of Factors Affecting Individual Taxpayer Compliance in the City of Bandung by Considering Risk Preference as a Moderating Variable Annisha, Zakiah; Purnamasari, Dyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.1000

Abstract

Individual Taxpayer Compliance (Wajib Pajak Orang Pribadi - WPOP) is a crucial element in optimizing state revenue from the tax sector. This research aims to analyze the effects of tax amnesty, tax rates, and Machiavellian traits on individual taxpayer compliance in the city of Bandung, as well as to evaluate the role of risk preference as a moderating variable. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, involving 100 individual taxpayers registered at the Primary Tax Office (KPP Pratama) Bandung. The analysis results indicate that tax amnesty and tax rates have a significant positive effect on taxpayer compliance. Conversely, Machiavellian traits have a significant negative effect. Risk preference does not moderate the relationship between tax amnesty and compliance, nor between Machiavellian traits and compliance. However, risk preference was found to moderate the relationship between tax rates and compliance, where taxpayers with a tendency to avoid risk are more compliant with fair changes in tax rates compared to those with high risk tolerance. This research contributes theoretically by integrating psychological and fiscal factors in explaining tax compliance. The practical implication is that policymakers should consider taxpayer behavioral characteristics when designing policies that encourage sustainable voluntary compliance.
Co-Authors Diana Sari Dyah Purnamasari Fadjar, Achmad Fillah, Gedizza Luqman, Silviana Nuryaman Nuryaman Rusmawan, Wedi Yuniarti, Rita