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All Journal Journal of Economics and Social Sciences Indonesian Journal Economic Review (IJER)
Yahya, Mohammad Rizky
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Effect of Tax Fairness Perception on Tax Avoidance Intentions among Individual Taxpayers in Manado City Yahya, Mohammad Rizky
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.857

Abstract

This study investigates the effect of tax fairness perception on the intention to avoid taxes among individual taxpayers in Manado City, Indonesia. In the broader context of persistent tax compliance challenges in developing countries, this research focuses on the behavioral dimension of taxation, particularly the role of perceived fairness in shaping taxpayer decisions. The objective of this study is to determine whether various dimensions of tax fairness—horizontal fairness, vertical fairness, ability to pay, exchange fairness, procedural fairness, and interpersonal fairness—significantly influence taxpayers’ intentions to engage in tax avoidance. A quantitative approach was employed using a structured questionnaire distributed to 100 individual taxpayers, with responses analyzed through binary logistic regression. The dependent variable, tax avoidance intention, was classified into a binary outcome (intends vs. does not intend), while the independent variables comprised eight items representing tax fairness perception. The findings reveal that only one dimension, fair treatment by tax officers (interpersonal fairness), has a statistically significant effect on tax avoidance intention (p = 0.011), with an odds ratio of 0.153, indicating a strong negative relationship. Other dimensions did not demonstrate significant influence, and some were omitted from the model due to perfect prediction issues. The results suggest that interpersonal interactions and ethical conduct of tax officials play a more immediate and impactful role in influencing taxpayer behavior than broader structural or policy-related aspects of tax fairness. This study underscores the importance of service quality and fairness in tax administration and offers practical insights for policymakers seeking to enhance voluntary tax compliance through behavioral approaches.
The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Yahya, Mohammad Rizky; Putri, Juan Anastasia; Affandi, Muhammad Rispan; Durya, Ngurah Pandji Mertua Agung; Iskandar, Merissa Fermica Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. 
Co-Authors Affandi, Muhammad Rispan Durya, Ngurah Pandji Mertua Agung Iskandar, Merissa Fermica Iskandar Juan Anastasia Putri