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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Research Horizon
Dimar Alam, Muhammad
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Information System Optimization: Accounting, Remuneration, and Tax Compliance Perspectives Aulia Rachman, Helmy; Dimar Alam, Muhammad; Hazbiy Shaffan, Nur
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.499

Abstract

This study discusses the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation on the performance of lecturers and employees at Brawijaya University. The urgency of this study is motivated by the phenomenon of a new system at the University, namely UB Satu Data, which can support the performance of lecturers and employees in terms of accounting information systems, remuneration systems, and also taxation. The purpose of this study is to measure the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation policies on the performance of lecturers and employees at Brawijaya University. The research method used is quantitative with a comparative causal research type using a survey of all employees and lecturers at Brawijaya University. The results of this study indicate that a good remuneration system can improve job satisfaction and performance of lecturers and educators through financial and moral rewards. Satisfaction with taxation policies such as transparency and administrative efficiency have a significant effect on performance with a coefficient of 0.527 (p = 0.009). Changes to PP No. 58 of 2023 affects the calculation of PPh 21 tax, increases taxpayer compliance but raises concerns regarding administration and net income. Institutional support for a transparent tax system affects subjective norms and academic productivity.
Eksplorasi Fenomena Tax Avoidance pada Perusahaan Sektor Teknologi di Indonesia Bimantara, Aryadi; Dimar Alam, Muhammad
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2171

Abstract

This study examines the influence of profitability, sales growth, capital intensity, and earning persistence on corporate tax avoidance. A quantitative approach was employed using secondary data derived from company financial reports. The population consists of all technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample was selected using a purposive sampling technique, and hypothesis testing was conducted through panel data regression analysis. The results show that profitability and capital intensity have a positive effect on tax avoidance practices, while sales growth and earning persistence have no significant influence. These findings contribute to a broader understanding of the factors influencing tax avoidance behavior among companies in the technology sector.
Co-Authors Aulia Rachman, Helmy Bimantara, Aryadi Hazbiy Shaffan, Nur