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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Strategi : Jurnal Manajemen
Nuri Annisa Fitri
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Humanities Economics, Econometrics & Finance Social Sciences

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FACTORS INFLUENCING STUDENTS’ PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Arifin, Firmansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): 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/jamekis.v8i2.7542

Abstract

This study aims to determine and analyze how Tax Sanctions and Justice affect Student Perceptions of Tax Evasion. This study has two independent variables, namely tax sanctions and tax justice and one dependent variable, namely student perceptions of tax evasion. The population in this study were active students at the Faculty of Economics and Business, Tridinanti University. S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sample in this study was determined by using the convenience sampling technique, meaning that the sample was selected based on the ease of obtaining data. The number of samples in this study was 128 people. The research data is in the form of primary data in the form of a questionnaire. The questionnaire was distributed online to students via google form. The results of the questionnaire were processed using IBM SPSS Statistics 20 software. Based on the results of the hypothesis test, it can be said that the first hypothesis, the t-test sig. value is 0.034 <0.05. This means that the independent variable of tax sanctions (X1) has a significant effect on the dependent variable of tax evasion (Y). The second hypothesis, the t-test sig. value is 0.001 < 0.05. This means that the independent variable of tax justice (X2) has a significant effect on the dependent variable of tax evasion (Y). The third hypothesis, the sig. F value is 0.000 < 0.05. This means that tax sanctions and tax justice have an effect on tax evasion
THE EFFECT OF THE TAXATION SYSTEM AND LOVE OF MONEY ON STUDENTS' PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Armin, Kusminaini; 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.
Faktor-faktor yang Mempengaruhi Keputusan Nasabah Memilih Produk Bank Syariah Nuri Annisa Fitri; Basri, Hisbullah; Irayani; Nadia Dwi Anggraini
Strategi : Jurnal Manajemen Vol 16 No 1 (2026): Strategi : Jurnal Manajemen - Publish April
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v16i1.1799

Abstract

This study aims to determine the factors that influence individuals to choose Islamic banking products. Sampling was conducted using a random sampling technique. This technique resulted in a sample size of 100 respondents. The primary data used in this study was a questionnaire. The questionnaire was distributed to respondents via Google Form. The questionnaire results were processed using IBM SPSS Statistics software. The results of the hypothesis testing indicate that Religiosity (X1) significantly influences Customer Decisions (Y) with a sig. value of 0.038 (<0.05). Profit (X2) significantly influences Customer Decisions (Y) with a sig. value of 0.009 (<0.05). Service (X3) does not significantly influence Customer Decisions (Y), with a sig. value of 0.471 (>0.05). Facilities (X4) does not significantly influence Customer Decisions (Y), with a sig. value of 0.009 (<0.05). of 0.259 (>0.05). Product (X5) significantly influences Customer Decisions (Y) with a sig. value of 0.000 (<0.05). Simultaneously, the sig. F value is 0.000 <0.05. This means that Religiosity, Profit (profit sharing), Service, Facilities, and Products influence Customer Decisions. Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi seseorang memilih produk bank syariah. Pengambilan sampel menggunakan teknik random sampling. Melalui teknik tersebut, jumlah sampel penelitian ini sebanyak 100 responden. Data Primer yang digunakan penelitian ini dalam bentuk kuesioner. Kuesioner dibagikan kepada para resonden melalui google form. Hasil kuesioner diolah melalui software IBM SPSS Statistics. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa Religiusitas (X1) berpengaruh signifikan terhadap Keputusan Nasabah (Y) dengan nilai sig. sebesar 0,038 (<0,05). Profit (X2) berpengaruh signifikan terhadap Keputusan Nasabah (Y) dengan nilai sig. sebesar 0,009 (<0,05). Pelayanan (X3) tidak berpengaruh signifikan terhadap Keputusan Nasabah (Y), dimana nilai sig. sebesar 0,471 (>0,05). Fasilitas (X4) tidak berpengaruh signifikan terhadap Keputusan Nasabah (Y), dimana nilai sig. sebesar 0,259 (>0,05). Produk (X5) berpengaruh signifikan terhadap Keputusan Nasabah (Y) dengan nilai sig. sebesar 0,000 (<0,05). Secara simultan, nilai sig. F sebesar 0,000 < 0,05. Artinya, Religiusitas, Profit (bagi hasil), Pelayanan, Fasilitas, Produk berpengaruh terhadap Keputusan Nasabah.
Co-Authors Arifin, Firmansyah Basri, Hisbullah Irayani kusminaini armin, kusminaini Nadia Dwi Anggraini Putri Anzella