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All Journal JAATB Journal of Management and Digital Business
Michel Valentin
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Effect Of Tax Knowledge And Tax Sanctions On Taxpayer Compliance With Service Quality As A Moderation Variable Michel Valentin; Indah Rahmaputri
Journal of Management and Digital Business Vol. 1 No. 3 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/3zxnz954

Abstract

Purpose – This study aims to determine the effect of taxation and tax sanctions on taxpayer compliance with service quality as a moderating. Design/methodology/approach – This study uses qualitative data, the sample in this study were 150 individual taxpayers. This type of research uses purposive sampling, the data collection method uses a survey method, namely the author distributes questionnaires to respondents. The data analysis technique in this study used SEM PLS. Findings –Based on the results of the PLS version 3 test from the tests have been carried out, it shows that simultaneously and partially the tax knowledge variable has a posistive effect on taxpayer compliance. But service quality can moderate the effect of tax knowledge on taxpayer compliance, but service quality can moderate the effect of tax sanctions on taxpayer compliance Research limitations/implications – This study contributes to the literature by focusing on tax knowledge, tax sanctions and service quality needed for tax compliance to support the directorate general of taxpayer compliance movement.
The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022 Nabilah Fathurohmah; Michel Valentin; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.322

Abstract

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs. Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.
The Effect Of Institutional Ownership, Capital Structure And Liquidity On Earnings Quality In The Primary Consumer Goods Sector Listed On The Idx In 2014-2024 Michel Valentin; Keri Boru Hotang; Indi Widianingsih
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
Co-Authors Egi Gumala Sari Indah Rahmaputri Indi Widianingsih Keri Boru Hotang Nabilah Fathurohmah