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p-Index From 2021 - 2026
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All Journal Magna: Journal of Aconomics, Management, and Business
Maskan, Ali
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Taxpayer Compliance and Fiscal Depreciation Treatment of Assets in Achieving Legal Certainty of Corporate Income Tax Maskan, Ali; Nugroho, Marno; Pranaditya, Ari
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/1hgwtw45

Abstract

Purpose – This research aims to analyze how taxpayer behavioral factors (Compliance) and technical taxation factors (Treatment of Fiscal Asset Depreciation) simultaneously influence Legal Certainty in determining Corporate Income Tax (CIT) in Indonesia. Methodology – This study employs a normative legal research method with a statutory approach through the analysis of the Law on General Provisions and Tax Procedures (UU KUP), the Income Tax Law (UU PPh), and the Tax Harmonization Law (UU HPP) as primary legal foundations. Findings – The results indicate that Legal Certainty in Corporate Income Tax is achieved through the synergy of Taxpayer Compliance levels, which minimize dispute risks (Dewi et al., 2025), and the precision of Fiscal Asset Depreciation treatment through accurate fiscal reconciliation in accordance with Minister of Finance Regulation (PMK) No. 72 of 2023 (Aryani & Romanda, 2023). Implications – This research emphasizes the significance of harmonization between taxpayer awareness education and the clarity of technical regulations concerning asset depreciation. Originality – This paper integrates behavioral aspects and technical tax accounting into a single conceptual framework for tax legal certainty.
The Role of Self-Efficacy as a Mediating Variable between Discipline and Training on the Job Readiness of Participants in a Training Program in Japan Maskan, Ali; Nugroho, Marno
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/0mf10483

Abstract

Purpose – This study aims to examine and analyze the impact of training and discipline on the work readiness of participants in the vocational training program to Japan, positioning self-efficacy as a mediating variable. Methodology – This research adopts a quantitative approach using a survey method involving 123 individuals currently undergoing vocational education for the Japan program. Data analysis was performed using multiple linear regression and mediation analysis assisted by SPSS software. Findings – The research findings indicate that training and discipline have a positive and significant effect on self-efficacy. Furthermore, self-efficacy and discipline were proven to have a significant effect on work readiness, while training does not have a significant direct effect. Self-efficacy was identified as a crucial mediating factor in connecting the influence of training and discipline to the work readiness of participants. Implications – These results emphasize the importance of strengthening psychological aspects, specifically self-efficacy, in designing international job training programs to enhance participants' adaptation readiness in the Japanese work environment. Originality – This study contributes to human resource management literature by integrating discipline and training variables within a single self-efficacy mediation model specifically for the context of overseas job training participants.
Co-Authors Marno Nugroho Pranaditya, Ari