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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Marlina , Evi
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Economics, Econometrics & Finance

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THE EFFECT OF TAXPAYER AUDITS, TAX FAIRNESS AND ECONOMIC MOTIVES ON TAX EVASION Indah Yani , Mega Sari; Marlina , Evi; Mustika Putri , Annie
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to examine the influence of tax audits, tax fairness, and economic motives on tax evasion among individual taxpayers. The background of this study is based on the still high practice of tax evasion which has a negative impact on state revenue. This study uses a quantitative approach with a survey method of 100 respondents registered at the Pekanbaru Senapelan Pratama Tax Office. Data analysis was conducted using multiple linear regression using SPSS version 25. The results show that tax audits and economic motives have a significant effect on tax evasion, while tax fairness does not show a significant effect. This study contributes to the development of fiscal policy, particularly in improving the effectiveness of supervision and understanding of taxpayers' economic motivations in order to minimize evasion practices
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI UNTUK MELAKUKAN WHISTLEBLOWING Karni, Nur Aisyah; Samsiah , Siti; Marlina , Evi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Penelitian ini bertujuan untuk menguji sikap, religiusitas, dan norma subjektif terhadap niat mahasiswa akuntansi Universitas Muhammadiyah Riau untuk melakukan whistleblowing. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuisioner (angket) melalui G-Form kepada seluruh mahasiswa aktif Akuntansi Uiversitas Muhammadiyah Riau yang telah mengambil mata kuliah etika bisnis dan profesi yang berjumlah 235 mahasiswa. Metode statistik yang digunakan berupa regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial sikap, religiusitas, dan norma subjektif berpengaruh terhadap niat mahasiswa akuntansi Universitas Muhammadiyah Riau untuk melakukan whistleblowing.
Co-Authors Indah Yani , Mega Sari Karni, Nur Aisyah Mustika Putri , Annie Samsiah , Siti