Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) The International Journal of Accounting and Business Society Unram Journal of Community Service (UJCS) Journal of Social Science and Humanities
Fauziah, Ghea
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Factors Affecting Individual Taxpayer Compliance in Pasuruan, Indonesia Fauziah, Ghea; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.716

Abstract

Purpose — The goal of this study is to analyze the determinants of compliance intention and taxpayer compliance using constructs derived from the Theory of Planned Behavior, namely religiosity, awareness, and compliance intention, and Social Learning Theory, namely tax knowledge. Design/methodology/approach — This research was conducted on 160 individual taxpayers in the category of entrepreneur and freelancer in Pasuruan city and regency using surveys and Partial Least Squares analysis performed in SmartPLS. Finding — This study finds that compliance intention is determined by religiosity, awareness, and tax knowledge and that compliance intention, religiosity, awareness, and tax knowledge affect taxpayer compliance. Practical Implication — Based on the findings above, the government through the Directorate General of Taxes is advised to use a psychological approach, build a perception that the tax system has been implemented properly, and create transparency to increase taxpayer confidence which can increase compliance intention and the compliance of individual taxpayers. Originality/value — The findings provide additional empirical evidence about tax compliance observed from Social Learning Theory and from the psychological aspect, particularly that the Theory of Planned Behavior can be used to explain taxpayer's compliant behavior. Keywords — taxpayer compliance, the Theory of Planned Behavior, Social Learning Theory Paper type — Positivism paradigm
Faktor-faktor yang Memengaruhi Ketertarikan Mahasiswa akuntansi untuk Bekerja Sebagai Akuntan Publik Fauziah, Ghea; Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13168

Abstract

Studi ini bertujuan untuk menganalisis faktor penentu ketertarikan mahasiswa akuntansi untuk bekerja menjadi seorang akuntan publik dengan menggunakan konstruksi yang berasal dari Theory of Planned Behavior dan Expectancy Theory, yaitu penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan persepsi mahasiswa. Populasi dalam studi ini mencakup seluruh mahasiswa Program Studi Akuntansi Sektor Publik. Didikarenakaankan banyaknya populasi sangat kecil, studi ini melibatkan semua populasi untuk dijadikan responden dengan jumlah 165 mahasiswa melalui kuesioner dan analisis Partial Least Square menggunakan aplikasi SmartPLS Temuan studi mengatakan bahwa penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan persepsi mahasiswa memengaruhi ketertarikan mahasiswa akuntansi untuk bekerja menjadi akuntan publik. Temuan ini memberikan bukti empiris ditinjau dari pembentukan niat dan perilaku yaitu Theory of Planned Behavior dan pembentukan motivasi dan harapan yaitu Expectancy Theory yang digunakan sebagai sebuah teori untuk menjelaskan pembentuk ketertarikan karir dan menciptakan motivasi untuk bekerja di sektor publik.
Implementation of SAK EMKM as the Basis for Annual Tax Reporting Wibawa, Koerniawan Dwi; Kirowati, Dewi; Septianto, Tri; Kudhori, Ahmad; Fauziah, Ghea; Nurkumalasari, Sebti; Dewi, Ika Rahuli Kusuma
Unram Journal of Community Service Vol. 6 No. 4 (2025): December: In Progress
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1201

Abstract

This community service activity aimed to enhance the understanding and practical skills of Grade XII Accounting students at SMK Negeri 1 Geger in applying the Financial Accounting Standards for Micro Small and Medium Enterprises (SAK EMKM) as the basis for annual tax reporting. Conducted on September 2 2025 the in person program covered four key topics the role of MSMEs in the national economy components of SAK EMKM based financial statements transaction recognition methods and simplified tax calculation approaches. Through a combination of socialization hands on Excel based financial statement preparation and interactive discussions participants’ demonstrated improved comprehension of SAK EMKM principles journal entries and basic tax computation. Although challenges remain particularly in grasping abstract accounting concepts such as cost of goods sold depreciation and liability classification the activity successfully laid a foundational framework for future competency development. The use of Microsoft Excel proved effective for automation yet highlighted the need for technical guidance to avoid errors. This initiative underscores the importance of integrating SAK EMKM into vocational accounting education to produce job ready graduates who can support transparent accountable and tax compliant financial management in Indonesias MSME sector. Continued mentoring and collaboration between educational institutions and stakeholders are recommended to sustain and expand these outcomes.
The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Esti Rahayu, Nika; Ibrahim, Rosida; Primasiwi, Asri; Fauziah, Ghea; Sebti Nurkumalasari, Ika
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.
Co-Authors Dewi, Ika Rahuli Kusuma Esti Rahayu, Nika Ibrahim, Rosida Kirowati, Dewi Kudhori, Ahmad Nurkumalasari, Sebti Primasiwi, Asri Rahayu, Nika Esti Rusydi, Mohammad Khoiru Sebti Nurkumalasari, Ika SUTRISNO Tri Septianto Wibawa, Koerniawan Dwi