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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen
Intan Kurnia Permatasari
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Membangun Kepatuhan Pajak : Peran Pemberitaan Negatif Petugas Pajak dan Kualitas Pelayanan Fiskus” (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di DJP Jawa Timur 1) Maretha Putri Narendra; Intan Kurnia Permatasari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6346

Abstract

Abstrak. This study aims to analyze the influence of negative news coverage about tax officials and service quality on individual taxpayer compliance. The background of this research is based on the phenomenon of declining public trust in the tax authorities due to the prevalence of negative news coverage, such as corruption cases involving tax officials, and the perception of suboptimal service quality from the tax authorities. Data were collected from 187 taxpayer respondents registered with the Directorate General of Taxes (DGT) for East Java Region I using a purposive sampling method. The analysis technique used was Partial Least Squares-based Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results show that negative news coverage has a significant negative effect on taxpayer compliance, while the quality of tax authorities' service has a significant positive effect. These findings emphasize the importance of maintaining the image and integrity of tax officials and improving service quality to encourage voluntary taxpayer compliance. Keywords: Negative Publicity; Service Quality; Tax Compliance; SEM-PLS Abstrak. Penelitian ini memiliki tujuan untuk menganalisis dampak dari pemberitaan negatif mengenai petugas pajak serta kualitas layanan yang diberikan terhadap tingkat kepatuhan wajib pajak orang pribadi. Penelitian ini dilatar-belakangi oleh fenomena menurunnya kepercayaan masyarakat terhadap otoritas pajak akibat maraknya pemberitaan negatif, seperti kasus korupsi yang melibatkan aparat pajak, serta persepsi kurang optimalnya kualitas pelayanan fiskus. Data dikumpulkan dari 187 responden wajib pajak yang terdaftar di Direktorat Jenderal Pajak (DJP) Wilayah Jawa Timur I dengan menggunakan metode purposive sampling. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa pemberitaan negatif memiliki pengaruh negatif yang signifikan terhadap kepatuhan wajib pajak, sedangkan kualitas pelayanan fiskus memberikan pengaruh positif yang signifikan. Temuan ini menegaskan pentingnya menjaga citra dan integritas petugas pajak serta meningkatkan kualitas layanan guna mendorong kepatuhan wajib pajak secara sukarela. Kata Kunci: Kepatuhan Wajib Pajak; Kualitas Pelayanan; Pemberitaan Negatif; SEM-PLS
Determinasi Penghindaran Pajak pada Perusahaan Manufaktur di Indonesia: Peran Profitabilitas, Leverage, Likuiditas dan Financial Distress sebagai Variabel Moderasi Nabila Nurdiana Sukma; Intan Kurnia Permatasari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5667

Abstract

This study aims to analyze the effect of profitability, leverage, and liquidity on tax avoidance, with financial distress as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study uses secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with a sample size of 50 companies that met the criteria. Data analysis was performed using moderated multiple linear regression with the help of E-Views 12 software. The results show that profitability and liquidity have no effect on tax avoidance, while leverage and company size, as interaction variables, do. Financial distress weakens the effect of profitability, liquidity, and company size on tax avoidance, but strengthens the effect of leverage on tax avoidance. This research is expected to contribute to companies, investors, and the government in understanding the factors influencing tax avoidance practices and encouraging better tax transparency and compliance in the manufacturing sector.
Co-Authors Maretha Putri Narendra Nabila Nurdiana Sukma