Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Noor Jaesmine Maharani
Sekolah Tinggi Ilmu Ekonomi Balikpapan, Balikpapan, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance Adissya Hawalia Husni; Elprina Sarah Azahra; Noor Jaesmine Maharani
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.77

Abstract

Purpose - This study aims to examine the influence of Service Quality, Tax Sanctions, and Tax Administration System Modernization on Taxpayer Compliance. Design/methodology/approach - This study uses quantitative research methods, using primary data collected from a population of 64 respondents from Individual Taxpayers in the city of Bekasi. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis.   Findings - The results of this study found that Service Quality has a positive effect and has a non-significant effect on Taxpayer Compliance, Tax Sanctions have a positive effect and have a significant effect on Taxpayer Compliance, and Modernization of the Tax Administration System has a positive effect and has a significant effect on Taxpayer Compliance Limitations/implications of the study - This study introduces innovative variables in taxpayer compliance, especially service quality, tax sanctions, and modernization of the tax administration system, which provides new insights. However, this finding is limited because the variables are measured using a questionnaire, the data obtained is the perception of respondents of the data obtained through WhatsApp so that the questionnaire obtained is not guided in detail in its filling.
The Effect of Intellectual Capital, and Capital Structure on Financial Performance Adristi Ardelia Hanifah; Noor Jaesmine Maharani
Journal of Accounting and Auditing Vol. 3 No. 1 (2026): October 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v3i1.251

Abstract

Objectives – This study examines the effects of Intellectual Capital, and Capital Structure on Financial Performance in companies in the Non-Primary Consumer Goods sector listed on the Indonesia Stock Exchange during the period 2022–2025. Design/Methodology/Approach – This study uses a quantitative approach with secondary data. The research sample consisted of 36 companies selected and using the purposive sampling method during the 2022–2025 period. Data analysis was carried out using panel data regression with a Random Effect Model (REM) model using the E-Views 9 application. Findings – The results of this study found that Intellectual Capital has a positive coefficient but is not statistically significant (p = 0.0588) on Financial Performance. Meanwhile, Capital Structure has a negative effect and statistically significant on Financial Performance. (p = 0.0214). The model has an R-squared of 0.0693 and an Adjusted R-squared of 0.0561, indicating that the two explanatory variables account for 5.61% of the variation in Financial Performance within the sample. Limitations/Implications of Research – The first limitation of this study is the use of secondary data obtained from the annual financial statements, where there are still some incomplete financial statements that cause a reduction in the number of samples. Furthermore, the Adjusted R-Squared value of 5.6% indicates that the variables Intellectual Capital, and Capital Structure are only able to explain some of the variations in Financial Performance, so there are still other factors outside the model. And finally, this research was conducted in the 2022–2025 period so that it has not fully described the condition of Financial Performance in the long term. However, the results of this study are expected to be considered for investors and management in assessing the financial performance of companies in the non-primary consumer goods sector and become a reference for future research. JEL : G32, M41, L25, O34             
Co-Authors Adissya Hawalia Husni Adristi Ardelia Hanifah Elprina Sarah Azahra