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All Journal As-Syirkah: Islamic Economic & Financial Journal
Exeliem, Meilie Ratanacitta
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Moralitas Pajak, Kesadaran Pajak, dan Budaya Pajak Terhadap Kepatuhan Pajak UMKM Jenny, Jenny; Exeliem, Meilie Ratanacitta; Darmawati, Deni
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the effect of tax morality, tax awareness, and tax culture on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in West Jakarta. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that tax morality, tax awareness, and tax culture have a positive and significant effect on MSME tax compliance, both partially and simultaneously. These findings suggest that improving MSME tax compliance requires strengthening moral values, enhancing tax awareness, and fostering a positive tax culture.
Pengaruh Audit Fee, Audit Tenure dan Profitabilitas Terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi Exeliem, Meilie Ratanacitta; Hermie, Hermie
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the effects of audit fee , audit tenure, and profitability on audit quality, with the audit committee as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using a purposive sampling method, resulting in 27 companies with a total of 135 observations. From the 135 observations, an outlier test was conducted, yielding 131 final observations used in the analysis. The data analysis methods applied include panel data regression and Moderated Regression Analysis (MRA) using SPSS software. The hypothesis testing results indicate that (1) audit fee has a negative effect on audit quality, (2) audit tenure has a positive effect on audit quality, (3) professional ethics has no effect on audit quality, (4) the audit committee does not weakens the negative effect of audit fee on audit quality, (5) the audit committee does not strengthen the positive effect of audit tenure on audit quality, and (6) the audit committee strengthen the positive effect of profitability on audit quality.
Co-Authors Darmawati, Deni Hermie, Hermie Jenny, Jenny