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All Journal Primanomics : Jurnal Ekonomi & Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Manajemen Bisnis Eka Prasetya Nusantara Hasana Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) RESLAJ: Religion Education Social Laa Roiba Journal Outline Journal of Community Development International Journal for Advanced Research
Oky syahputra
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Analysis of the Relationship Between Tax Compliance and National Financial Health Indicators Mela Novita Rizki; Fhikry Ahmad Halomoan Siregar; Oky Syahputra; Nangkula Utaberta
International Journal of Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/3axa8569

Abstract

This study examines the relationship between tax compliance and national financial health, focusing on how tax compliance rates influence key financial indicators such as public debt, fiscal deficits, inflation rates, and economic growth. Using data from a diverse sample of countries, both developed and developing, the study employs quantitative analysis through regression models to explore the impact of tax compliance on these financial outcomes. The results indicate that countries with higher tax compliance tend to have lower debt-to-GDP ratios, smaller fiscal deficits, stable inflation rates, and stronger economic growth. Institutional quality, digital tax systems, and tax morale are also identified as significant factors that enhance compliance and, in turn, improve financial health. Furthermore, the study highlights the long-term benefits of sustained tax compliance efforts and the importance of international cooperation in enhancing tax revenue collection. The findings provide valuable insights for policymakers aiming to improve fiscal stability by focusing on tax compliance as a key component of their economic strategies. Ultimately, the study demonstrates that effective tax systems are crucial for ensuring long-term financial stability and fostering sustainable economic growth.
THE EFFECT OF AUDIT TENURE, COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND INDEPENDENT COMMISSIONERS ON AUDIT DELAY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2022–2024 PERIOD Jenny Zain; Vanesa Tandri; Evani Artha; Hanicka Theneles; Enda Noviyanti Simorangkir; Oky Syahputra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors that may influence audit delay in banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and to draw conclusions based on the findings. The independent variables used in this study include audit tenure, company size, public accounting firm size, and independent commissioners, with audit delay as the dependent variable. This research employs a quantitative approach with a sample of 40 companies. The data analysis method uses multiple linear regression. A purposive sampling strategy was applied as the sampling technique. The results indicate that company size and public accounting firm size have a significant effect on audit delay, while audit tenure and independent commissioners do not have a significant effect on audit delay. Simultaneous testing shows that audit tenure, company size, public accounting firm size, and independent commissioners collectively have a significant effect on audit delay.
Co-Authors Ahmad Haris Hasanuddin Slamet Azman Bunga Hanggraini Meiviandra Buulolo, Efraim William Putra Enda Noviyanti Simorangkir Ester Halawa Etty Harya Ningsi Evani Artha Fhikry Ahmad Halomoan Siregar Hanicka Theneles Henny Purnama Dewi Iin Srimulyani Irma Herliza Rizki Irna Triannur Lubis Jenny Zain Kensa Lie Mela Novita Rizki Muammar Rinaldi Nangkula Utaberta Selvi Aristantya Sinthia MayFriscia Tina Muhardika Handayani Trica Angkat Vanesa Tandri Widodo Sinaga Yusnaini