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All Journal Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa
Ratih Wulandari, Trisninik
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Economics, Econometrics & Finance

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WHAT DETERMINES THE TAX EVASION INTENTION OF TAXPAYERS? AN EMPIRICAL EVIDENCE FROM INDONESIA Chayati, Nur; Triatmoko, Hanung; Ratih Wulandari, Trisninik; Sabilla Salim, Meka; Rizki Endiramurti, Saktiana
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18583

Abstract

This study examines how taxpayer egoism affects the relationship between tax evasion intention and its determinants. Tax evasion intentions are assessed both as a composite variable and a latent variable. This study evaluates the direct relationship between attitude, subjective norm, & perceived behavioral control on tax evasion intentions. Furthermore, this study used taxpayer egoism as a mediating variable. All variables used are in accordance with the perspective of the Theory of Planned Behavior. This research uses Ordinary Least Square (OLS) using SPSS and Partial Least Square using smartPLS to examine the mediation between the independent variable and the dependent variable. The results showed that taxpayer egoism has a positive effect on tax evasion intentions. This result is consistent with OLS Results that show the positive effect of taxpayer egoism on tax evasion intention. The direct effect of all seven determinants of tax evasion intention on tax evasion intention is statistically significant. Moreover, all seven factors that determine the intention to engage in tax evasion have a statistically significant effect on tax evasion intention through the phenomenon of taxpayer egoism.
Environmental responsibility performance and sales growth: Are service companies better? Ratih Wulandari, Trisninik; Saktiawan, Bimo; Risfandy, Tastaftiyan
Jurnal Manajemen dan Pemasaran Jasa Vol. 18 No. 1 (2025): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v18i1.21204

Abstract

Concern about the environment continues to intensify amid the issues of global warming and climate change. Encourages consumers and the public to demand that companies do more to improve their environmental responsibility performance. As a developing country, Indonesia's environmental performance could be more effective than that of developed countries. This research investigates whether environmental responsibility performance affects sales growth. Using Refinitiv data on environmental responsibility performance and company financial report data in Indonesia from 2016-2022. The results showed that increasing environmental responsibility performance will have a positive and significant impact on the company's sales growth. Enhancing environmental responsibility performance will foster a positive image among consumers and society. The company's steps in improving environmental responsibility performance are reducing costs and creating environmentally friendly products. This product will attract more consumers and increase sales growth. However, after comparing service and non-service companies, we found that environmental performance is only significant in non-service companies. Because non-service companies' products and consumer expectations are directly related to environmental responsibility performance, they receive the benefits. On the one hand, the government can contribute to increasing environmental responsibility performance by issuing regulations and providing incentives or subsidies, especially for service companies.
Co-Authors Hanung Triatmoko Nur Chayati Rizki Endiramurti, Saktiana Sabilla Salim, Meka Saktiawan, Bimo Tastaftiyan Risfandy, Tastaftiyan