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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Jurnal Ekonomi, Manajemen, Akuntansi E-Jurnal Akuntansi
Parwati, Ni Made Suwitri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City Imelda, Imelda; Totanan, Chalarce; Parwati, Ni Made Suwitri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9339

Abstract

The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach. This transformation also affects potential tax revenues, prompting the government to revise the MSME taxation mechanism through the implementation of a 0.5% Final Income Tax rate. However, tax compliance among MSMEs remains low, largely due to limited tax literacy and understanding. This study aims to analyze the influence of e-commerce utilization and tax understanding on the tax compliance of MSMEs in Palu City. The research involved 344 respondents and employed multiple linear regression analysis. The results indicate that e-commerce utilization has no effect on tax compliance, whereas tax understanding has a positive and significant influence. Theoretically, these findings reinforce that tax understanding is a dominant factor in shaping compliance behavior. Practically, the results highlight the need to improve tax literacy and strengthen the integration of taxation systems with e-commerce platforms to enhance MSME tax compliance in the digital era.
DETERMINATION OF MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX ACCESS, TAX UNDERSTANDING AND TAX RATES IN TOLITOLI REGENCY Febria, Lisa; Pakawaru, Muhammad Ilham; Parwati, Ni Made Suwitri; Djuri, Phatra Anggana
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53790

Abstract

Abstract Tax compliance is a crucial factor in maximizing national investment, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to regional economic growth. Although the number of MSMEs continues to increase, the amount of tax paid by business actors does not show consistent growth. This situation indicates that certain factors influence MSME taxes that require empirical research. The purpose of this study is to analyze the factors that influence MSME taxpayer compliance in terms of tax access, tax understanding, and tax rates in Baolan District, Tolitoli Regency. Because the number of MSMEs has not yet reached the ideal tax rate, empirical research is needed at the sub-district level. This study used a quantitative approach with 201 MSME respondents who are required to have a Taxpayer Identification Number (NPWP). Data analysis was conducted using multiple linear regression with SPSS version 27. The results showed that although tax rates did not significantly influence tax compliance, tax access and tax understanding had a positive and significant effect. The implications of this study indicate that improving tax access and tax understanding for MSMEs is important for improving tax compliance. Therefore, the government and tax authorities are expected to increase tax awareness, expand access to tax services, and provide ongoing tax education to MSMEs.  Keywords: Taxpayer Compliance, Tax Access, Tax Understanding, Tax Rates
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES Rifqi, Muh.; Bakry, Mohammad Iqbal; Parwati, Ni Made Suwitri; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53810

Abstract

Abstrak This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure. Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.
Potential, Effectiveness, And Contribution Of Food And Beverage Tax Revenue In Increasing Local Revenue (PAD): An Empirical Study In Palu City 2019-2024 Siti Fatimah; Selmita Paranoan; Chalarce Totanan; Ni Made Suwitri Parwati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9727

Abstract

This study aims to analyze the potential, effectiveness, and contribution of food and beverage taxes to the Local Own-Source Revenue (PAD) of Palu City for the period 2019–2024. Food and beverage taxes are an important source of revenue that reflects the level of community participation in regional development. This study uses a quantitative method with a descriptive approach, utilizing primary and secondary data from the Regional Revenue Agency (BAPENDA) and the Regional Financial and Asset Management Agency (BPKAD) of Palu City. The results show that the potential of food and beverage tax in Palu City reaches IDR 78,558,585,000, with the largest contribution coming from the restaurant and eatery sector. The effectiveness of tax collection in 2019–2023 was classified as highly effective, but declined dramatically in 2024 to ineffective. Although tax revenue realization increased every year, its contribution to PAD was still very low, at less than 1%. These findings emphasize the need for strategies to optimize tax collection, improve taxpayer compliance, and innovate in local tax management so that the potential of food and beverage taxes can be maximized to support local fiscal independence.
DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value Briegita, Ruth Anindya; Kahar, Abdul; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6682

Abstract

This study analyzes the role of profitability in mediating the effects of stock price, liquidity, and asset growth on firm value in the healthcare subsector of the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using purposive sampling, resulting in 67 annual reports from 17 companies. Data analysis included descriptive statistic, classical assumption test, and path analysis using SPSS 25. The results indicate that stock price has a significant effect on profitability but does not directly affect firm value. Liquidity has a significant effect on both profitability and firm value. Conversely, asset growth does not affect either profitability or firm value. Profitability mediates the effects of stock price and liquidity on firm value but does not mediate the relationship between asset growth and firm value. these findings indicate that profitability acts as an important mediating variable in the relationship between stock price and liquidity. This study is expected to serve as a reference for companies and investors in making more accurate and strategic decisions, particularly in optimizing financial performance to enhance firm value.
The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Agressiveness in Industrial Companies in Indonesia for the Period 2020-2024 Suhartini, Suhartini; Parwati, Ni Made Suwitri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6762

Abstract

Tax aggressiveness is one of the strategies companies use to minimize their tax burden. This practice can lead to tax compliance issues and impact state revenue. This study aims to examine the influence of transfer pricing, thin capitalization, and capital intensity on tax aggressiveness in Indonesian industrial companies for the 2020-2024 period. Transfer pricing is assessed using related party transaction indicators, thin capitalization is assessed using the debt-to-equity ratio (DER), capital intensity is assessed using investment indicators in fixed assets, namely the capital intensity ratio (CIR), while tax aggressiveness is assessed from the effective tax rate (ETR). This study chose a quantitative approach from secondary data sources. The population in this study is divided into industrial companies recorded on the IDX for the 2020-2024 period, with a total population of 65 companies. The sampling technique was purposive sampling for a total sample of 12 companies from 60 observation data. Data analysis was carried out using the PLS-SEM (Partial Least Square) approach and processed using the WarpPls 8.0 application. The study findings indicate that Transfer Pricing and Thin Capitalization have a negative and significant impact on Tax Aggressiveness, while Capital Intensity has a positive and significant impact on Tax Aggressiveness.
Tata Kelola Digital dan Akuntabilitas Keuangan dalam Pemerintahan Desa di Indonesia: Peran Implementasi Siskeudes, Kompetensi Operator, dan Pengawasan Kelembagaan terhadap Kualitas Pelaporan Keuangan Putri, Fajriyatul; Parwati, Ni Made Suwitri; Din, Muhammad
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16442

Abstract

Akuntabilitas pengelolaan keuangan desa semakin menjadi perhatian dalam upaya mewujudkan tata kelola pemerintahan desa yang transparan dan berkualitas. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan desa, dengan pengawasan Badan Permusyawaratan Desa (BPD) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi aparatur desa di Parigi Moutong Regency. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik random sampling. Analisis data dilakukan dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Siskeudes dan kompetensi operator desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa. Selain itu, pengawasan BPD terbukti memperkuat hubungan antara penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan. Temuan ini menegaskan bahwa integrasi teknologi, kapasitas sumber daya manusia, dan fungsi pengawasan kelembagaan merupakan faktor penting dalam meningkatkan akuntabilitas dan kualitas pelaporan keuangan desa
Co-Authors Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Amirah Anatasya, Anatasya Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil BAKRY, M.Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Balgis Balgis Briegita, Ruth Anindya Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Febria, Lisa Febryana, Annisa Nabila Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas I Putu Edi Darmawan Indah, Ni Luh Dian Sundari INDRIASAR, Rahayu Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Miswati, Miswati Muhammad Din Muhammad Ilham Pakawaru Muhammad Ridwan Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa Phatra Anggana Djuri Prayoga, Wahyu Imam Puspita, Desi Ayu Putra, Mohamad Raffi Cendika Putri, Fajriyatul Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan, Ridwan Rifqi, Muh. Rudy Usman Salsabila Sangadji, Mia Lestari Santika Selmita Paranoan Siti Fatimah Suci, Indah Suhartini Suhartini Tampang, Tampang Tandju, Firmansyah Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Ulva, Ulva Yuldi Mile Yulfani, Yulfani