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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suherman, Ruben
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable Suherman, Ruben; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4196

Abstract

This study aims to analyze the influence of E-Filing and tax sanctions on individual taxpayer compliance, with digital literacy as a moderating variable, at KPP Pratama Tigaraksa. The population consists of 5,412 taxpayers, with a sample size of 100 respondents. The research employs a quantitative approach, and data analysis is conducted using Smart PLS 4 software. The results indicate that E-Filing (X1) does not have a significant effect on taxpayer compliance (Y), with a p-value of 0.178 (greater than 0.05) and a t-statistic of 1.347 (less than the t-Table value of 1.984). The regression coefficient of -0.131 indicates that an increase in E-Filing is associated with a decrease in taxpayer compliance. Conversely, tax sanctions (X2) significantly influence taxpayer compliance, with a p-value of 0.005 (less than 0.05) and a t-statistic of 2.802 (greater than the t-Table value of 1.984). The regression coefficient of 0.243 suggests that stricter tax sanctions improve taxpayer compliance. Digital literacy (Z) was found to be a significant moderator in the relationship between E-Filing and taxpayer compliance, with a moderation coefficient of 0.264, a t-statistic of 2.539, and a p-value of 0.011. However, digital literacy does not significantly moderate the relationship between tax sanctions and taxpayer compliance, as indicated by a moderation coefficient of 0.076, a t-statistic of 0.817, and a p-value of 0.414. These findings highlight the importance of digital literacy in enhancing the effectiveness of E-Filing, while tax sanctions remain a dominant factor in driving individual taxpayer compliance at KPP Pratama Tigaraksa
Pengungkapan Kinerja Lingkungan Emisi Karbon Pada Perusahaan Farmasi Proper dan Non Proper di Indonesia Suherman, Ruben; Faqieh Akbar, Muhamnad; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4076

Abstract

This research aims to determine the differences between PROFER and Non-PROFER regarding the disclosure of the carbon emissions environmental performance of pharmaceutical companies listed on the IDX for the 2019-2023 period. The population in this research is pharmaceutical companies listed on the Indonesia Stock Exchange and having PROFER and Non-PROFER ratings in 2019-2023. Sampling was carried out using the Purposive Sampling method. The research results show that there is no market reaction to mergers and acquisitions which is indicated by the value of no difference in the disclosure of environmental performance of carbon emissions produced by PROFER and NON PROFER pharmaceutical companies on the IDX for the 2019-2023 period.
Implementasi PSAK 207 dalam Pelaporan Arus Kas (Cash Flow) pada Perusahaan Telkom Indonesia, Tbk (Persero) Tbk Tahun 2022 Suherman, Ruben
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5237

Abstract

PSAK 207 in Cash Flow reporting is an accounting standard that regulates cash flow reporting. This standard introduces direct methods and indirect methods. Although the direct method approach requires adjusting net income with elements that do not involve cash flow, the direct method requires reporting gross cash flow from operating activities. The aim of this research is to examine how PT. Telkom Indonesia has implemented PSAK 207 in cash flow reporting. The accounting standard PSAK 207 regulates cash flow reporting, which is critical to providing accurate and timely financial information to stakeholders. This research investigates how the Telkom company applies PSAK 207 in presenting their cash flow reports using a qualitative methodology that includes document analysis and interviews. The results of this research will provide an understanding of the challenges and benefits faced by companies in implementing this standard.
Co-Authors Faqieh Akbar, Muhamnad Ramadhan, Yanuar