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All Journal Jurnalku Accounting Student Research Journal
Fayaadh, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Tax revenue determinants: A systematic analysis of tax regulation understanding and service quality Wijaya, Suparna; Sajjad, Muhammad; Mufid, Irsyad; Karo Karo, Julio Riones; Alfarizi, Muhammad Saddam; Fayaadh, Muhammad
Jurnalku Vol 5 No 1 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i1.1433

Abstract

Taxation represents a critical revenue source for nations worldwide, including Indonesia, reflecting direct societal contributions to national development. This study explores the impact of taxpayer understanding of regulations and tax service quality on compliance levels and their subsequent effect on tax revenue. Using a systematic literature review methodology, we analysed 30 articles from indexed sources including Google Scholar, Sinta, and Science Direct. Our findings reveal significant positive relationships between understanding of tax regulations, service quality, and tax revenue generation. Theoretical foundations of these relationships are examined through the lens of compliance theory, procedural justice theory, and the slippery slope framework. The study further identifies those investments in information technology, particularly machine learning analytics and digital transformation initiatives, offer promising solutions to enhance tax revenue predictions and address administrative challenges. Our analysis concludes that strengthening taxpayers' regulatory comprehension and improving service quality are not merely beneficial for increasing compliance but are essential for optimizing tax revenues to support sustainable and inclusive economic development. The study contributes to the tax policy literature by providing empirically-supported strategies for enhancing tax administration effectiveness in developing economies.
Studi Literatur: Pengaruh Green Accounting Terhadap Kinerja Keuangan di Perusahaan yang Terdaftar Bursa Efek Indonesia Sanaa Adika, Ramadhan; Luthfi, Muhammad; Mahmudi, Rifki; Oktavia, Khalisah; Rabiatuladawiyah, Adinda; Fayaadh, Muhammad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8704

Abstract

Penelitian ini mengeksplorasi pengaruh penerapan green accounting terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Green accounting memungkinkan perusahaan untuk memasukkan biaya lingkungan dalam laporan keuangan, serta meningkatkan transparansi dan tanggung jawab terkait dampak lingkungan. Hasil penelitian menunjukkan korelasi positif antara green accounting dengan kinerja keuangan yang diukur melalui Return on Asset (ROA), Return on Equity (ROE), dan Market Value Added (MVA). Meskipun terdapat tantangan dalam implementasinya, seperti biaya yang tinggi dan kurangnya regulasi, penerapan green accounting dapat meningkatkan citra perusahaan dan mendukung pembangunan berkelanjutan.
Co-Authors Alfarizi, Muhammad Saddam Karo Karo, Julio Riones Lidya Primta Surbakti Mahmudi, Rifki Mufid, Irsyad Muhammad Luthfi Oktavia, Khalisah Rabiatuladawiyah, Adinda Sajjad, Muhammad Sanaa Adika, Ramadhan