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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business AKADEMIK: Jurnal Mahasiswa Humanis
Wibowo, Muhamad Eko Ari
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Wibowo, Muhamad Eko Ari; Septanta, Rananda
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1352

Abstract

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Septanta, Rananda; Darma, Sapta Setia; Wibowo, Muhamad Eko Ari; Arslan, Rijal
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Co-Authors Arslan, Rijal Darma, Sapta Setia Latif, Adi Sofyana Ramdani, Chaeru Syahru SEPTANTA, RANANDA