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All Journal Journal of Ekonomics, Finance, and Management Studies
Yudea
Universitas Balikpapan
Religion Economics, Econometrics & Finance

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Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak Selviana; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7026

Abstract

This study aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on students' interest in participating in tax brevet. The population in this study is all students of the accounting study program in Balikpapan who have completed the taxation course. Sampling was conducted using the accidental sampling method with a sample of 276 students. The research method used is a quantitative method using a questionnaire as a research instrument. The data analysis method used in this study is the Partial Least Square-Structure Equation Model (PLS-SEM) using the help of SmartPLS 3.0 software. The results of the study show that the motivation of tax knowledge, career motivation and economic motivation , an effect on students' interest in participating in tax brevet.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak UMKM yang Terdaftar di KPP Pratama Balikpapan Timur Diza Shianti; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7027

Abstract

This study aims to determine the influence of tax knowledge, taxpayer awareness, and tax fairness on the compliance of MSME taxpayers registered at KPP Pratama Balikpapan Timur. The number of samples used in this study uses the accidental sampling technique. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The result of this study show that tax knowledge, taxpayer awareness, and tax fairness have an effect on the compliance of MSME taxpayers.
Pengaruh Pengetahuan Perpajakan, Persepsi Mahasiswa, Self-Efficacy, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan pada Mahasiswa Akuntansi Universitas Balikpapan Jane Monica Devi Alifia Sheren; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7028

Abstract

The research aims to identify the influence of tax knowledge, student perception, self-efficacy, and job market considerations on career interest in taxation in accounting students of the University of Balikpapan. The research was conducted at the University of Balikpapan. The research uses primary data types with data collection techniques through the distribution of questionnaires in google forms and directly. The sampling method used is the Purposive Sampling and the sample obtained was 166 respondents. The data analysis methods used in the study are Partial Least Square-Structure Equation Model (PLS-SEM) with the smartPLS3.0 application. The results of the study show that tax knowledge, student perception, self-efficacy, and the consideration of the job market each affects the interest in a career in taxation in accounting students of the University of Balikpapan.
Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Elya Rozana Usman; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7029

Abstract

This research aims to find out the influence of tax understanding, tax system, and tax sanctions on students' perception of tax evasion. The number of samples used in this study was 166 students of the accounting study program at the University of Balikpapan. Sampling in this study used non-probability sampling using the purposiv method. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The results of this study show that the understanding of taxation, the tax system, and tax sanctions affect students' perception of tax evasion
Co-Authors Dika Karlinda Sari Diza Shianti Elya Rozana Usman Jane Monica Devi Alifia Sheren Selviana