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p-Index From 2020 - 2025
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All Journal Apssai Accounting Review (ApAR) Accounting Student Research Journal
Walzer, Michael
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis Walzer, Michael; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.120

Abstract

Research aims: This study aims to uncover the motivations behind taxpayer compliance through a meta-analytical approach and identify potential research gaps for future exploration. Design/Methodology/Approach: The research adopts a bibliometric analysis method to examine various global factors influencing tax compliance. Data were sourced from scientific journals published between 2019 and 2020, collected using the Publish or Perish 8 application, and further processed with Mendeley and VOSviewer. Research findings:  The findings indicate that tax compliance is shaped by economic, psychological, and social factors, each aligning with the Theory of Planned Behaviour framework Theoretical contribution/Originality: Provides a conceptual basis and data for the development of further academic research in the field of tax compliance. Practitioner/Policy implication: The insights generated from this study are expected to offer strategic value for the Indonesian government in formulating more effective fiscal policies, particularly to increase the tax ratio by deepening the understanding of compliance determinants  
Are Banking Financial Performances and Green Banking Disclosure Associated with Bank Profitability? Walzer, Michael; Tamimi, Abdul Hakim At; Firmansyah, Amrie
Accounting Student Research Journal Vol 3 No 1 (2024): ASRJ - Maret 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i1.7645

Abstract

This study examines how banking financial performance and green banking disclosure influence profitability. Financial performance in this research consists of capital adequacy ratio, non-performing loans, efficiency ratio, and loan-to-savings ratio. The research sample consisted of 30 samples selected using a purposive sampling method from 6 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022, which consistently reported their green banking practices and did not experience losses during the research period. The analytical method in this research is panel data regression analysis. The research results show that the capital adequacy ratio and efficiency ratio have a negative effect on profitability. On the other hand, non-performing loans and the loan-to-deposit ratio positively affect company profits. Furthermore, green banking disclosure has a negative and significant effect on profitability. Implementing Green Banking can cause a decrease in profitability due to additional costs associated with its implementation. This research provides additional literature related to the implementation of green banking in Indonesia.
Co-Authors Amrie Firmansyah Tamimi, Abdul Hakim At