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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Nuri Annisa Fitri
Universitas Tridinanti
Humanities Economics, Econometrics & Finance Social Sciences

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Visualizing Humans Contributions to Tax Complience Research: A Bibliometric Analysis Firmansyah Arifin; Nuri Annisa Fitri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1584

Abstract

Understanding the factors influencing taxpayer compliance with tax laws continues to be a focal point for many researchers. This study presents a bibliometric and visual analysis of tax compliance, particularly focusing on the research clusters related to tax compliance, covering studies published between 1977 and 2024 and indexed in the Dimensions database. The analysis aims to provide insights and guidance for future research in the field of tax compliance. A total of 500 studies on Tax Compliance were identified in the Dimensions database, with the majority being articles published in international journals. Australia, Austria, Canada, Italy, and the United States emerged as the most productive countries in terms of Tax Compliance publications. Additionally, a notable trend is the increasing number of multidisciplinary studies conducted by authors from various countries, particularly concerning human factors. This study recommends exploring multiple databases and refining future research through several clusters identified from these findings. Thus, researchers can gain a more comprehensive understanding of the complexity of Tax Compliance and the various clusters influencing it. The bibliometric mapping and visualization of Tax Compliance provide a foundation for advancing knowledge and promoting informed investigations in the field of human behavior regarding tax compliance
THE EFFECT OF THE TAXATION SYSTEM AND LOVE OF MONEY ON STUDENTS' PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Hisbullah Basri; Kusminaini Armin; Putri Anzella
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9375

Abstract

This study aims to determine and analyze how the Taxation System and Love of Money affect Student Perceptions regarding Tax Evasion. This study has two independent variables, namely the taxation system and love of money and one dependent variable, namely student perceptions regarding tax evasion. Students of the Faculty of Economics and Business, Tridinanti University are the population in this study. Students in the S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sampling technique for this study was purposive sampling. The sample used in this study was 128 people. The type of data in this study is primary data in the form of a questionnaire. The method of collecting this questionnaire data is in the form of a google form which is distributed online to students. The data obtained will be processed through the IBM SPSS App version 20. Based on the results of the hypothesis test, it can be said that the first hypothesis, the tax system variable (X1) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test value sig. of 0.000 < 0.05. The second hypothesis, the love of money variable (X2) has a significant effect on the tax evasion variable (Y). Where, the results of the t-test sig. value of 0.000 < 0.05. The third hypothesis, the F value of 0.000 < 0.05. This means that the tax system and love of money have an effect on tax evasion.
Pengaruh Audit Tenure Profitabilitas dan Solvabilitas terhadap Audit Delay Perusahaan Makanan Minuman di BEI 2020 – 2024 Putri Wahyuni; Kusminaini Armin; Nuri Annisa Fitri
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/61a08z86

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, profitabilitas, dan solvabilitas terhadap audit delay, baik secara simultan maupun parsial, pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini dilatarbelakangi oleh masih ditemukannya perusahaan sub sektor makanan dan minuman yang mengalami keterlambatan penyampaian laporan keuangan auditan, serta adanya research gap pada hasil-hasil penelitian terdahulu mengenai pengaruh audit tenure, profitabilitas, dan solvabilitas terhadap audit delay. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan laporan auditor independen. Sampel penelitian terdiri atas 29 perusahaan dengan 145 observasi yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas), analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa secara simultan audit tenure, profitabilitas, dan solvabilitas berpengaruh signifikan terhadap audit delay (F hitung = 3,832; Sig. = 0,011 < 0,05). Secara parsial, audit tenure berpengaruh negatif dan signifikan terhadap audit delay (t = -2,429; Sig. = 0,017 < 0,05), sedangkan profitabilitas (t = -1,703; Sig. = 0,091) dan solvabilitas (t = 0,798; Sig. = 0,427) tidak berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,062 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 6,2% variasi audit delay, sedangkan 93,8% sisanya dijelaskan oleh faktor lain di luar model penelitian.
Co-Authors Arifin, Firmansyah Hisbullah Basri kusminaini Armin Kusminaini Armin Putri Anzella Putri Wahyuni