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All Journal Accounting and Management Journal East Asian Journal of Multidisciplinary Research (EAJMR)
Lestari, Auliya
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analysis of the use of Quick Response Code Indonesian Standard (Qris) on Parking Retribution in Mataram City Lestari, Auliya; Sopandi, Lalu Muhamad; Rakhmawati, Intan
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9582

Abstract

Quick Response code Indonesian Standard (QRIS) is a system used for non-cash payment of parking fees, one of which is in Mataram City. This study aims to determine and analyze the use of this QRIS system for parking retribution. This type of research is descriptive phenomenology with a feasibility study approach. The object of this research is QRIS of parking levy revenue in Mataram City. The results show that payment of parking retribution using QRIS is a system that is feasible to continue, and payment using a non-cash system is said to be effective because the system transition has been accepted. After using QRIS, the movement of parking levy revenue has increased, reaching a percentage of 84.74% in 2023.
The Influence of CEO Characteristics on Tax Aggressiveness: An Empirical Study in Indonesia Husnaini, Wahidatul; Sasanti​, Elin Erlina; Rakhmawati, Intan; Lestari, Auliya
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8204

Abstract

This study investigates the impact of CEO characteristics—specifically gender, age, and tenure—on corporate tax aggressiveness. The analysis utilizes a sample of 628 observations from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, employing OLS regression analysis with fixed effects. The results indicate that female and older CEOs are associated with significantly lower levels of tax aggressiveness, whereas CEO tenure demonstrates no statistically significant effect. Consequently, these findings offer valuable insights for policymakers and corporate boards, suggesting that promoting gender diversity in top executive positions and considering age criteria can be effective strategies for mitigating the risks associated with aggressive tax practices.
Co-Authors Husnaini, Wahidatul Rakhmawati, Intan Sasanti​, Elin Erlina Sopandi, Lalu Muhamad