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All Journal Jurnal Akuntansi dan Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Frinola Minovia, Arie
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Kualitas Pelayanan Fiskus, Kesadaran Pajak dan Kepatuhan Wajib Pajak: Peran Moderasi Kondisi Keuangan Wajib Pajak Frinola Minovia, Arie; Yulistia Muslim, Resti; Karimi, Kasman
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8807

Abstract

This study examines the relationship between the quality of fiscal services, the level of tax awareness, and taxpayer compliance by including taxpayer financial conditions as a moderating variable in the analysis model. Taxpayer compliance is very important for increasing tax revenue and is crucial in financing national development. This study focuses on Individual Taxpayers (WPOP) registered at the Padang 1 Tax Office (KPP), where data was collected using convenience sampling and resulted in a sample of 98 respondents from 115 questionnaires distributed. Using SEM-PLS, the results of this study reveal that improvements in the quality of services provided by tax officials and high levels of tax awareness play a significant role in encouraging taxpayer compliance. Conversely, the financial condition of taxpayers does not show a significant influence on the relationship between the quality of tax services and tax awareness with taxpayer compliance.
KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN: INVESTMENT DECISIONS, FUNDING DECISIONS, DIVIDEND POLICY AND COMPANY VALUE Herawati, Herawati; Frinola Minovia, Arie; Yulistia M, Resti; Hadi Luthfi, Egi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.124-132

Abstract

Every company will maximize its value. This study examines how company value is affected by investment decisions, financing, and dividend policies. The sample for this study is the consumer goods industry, which was selected by purposive sampling. According to this study’s findings, financing decisions have an effect on a company’s value, while investment decisions and dividend policies have no impact on a company’s value.
Co-Authors Hadi Luthfi, Egi Herawati Herawati Karimi, Kasman Yulistia M, Resti Yulistia Muslim, Resti