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All Journal Indonesia Accounting Research Journal
Andi Mulyono
Universitas Aisyah, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of tax knowledge, taxpayer awareness, and income on compliance in paying land and building tax in Rejosari Village, Pringsewu District Citra Adista; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.511

Abstract

This study examines the impact of tax knowledge, taxpayer awareness, and income on compliance in paying Land and Building Tax (PBB) in Rejosari Village, Pringsewu District. As a key source of local revenue, Land and Building Tax relies heavily on public participation. However, the current level of taxpayer compliance remains suboptimal, necessitating an investigation into the underlying influencing factors. Using a quantitative approach, the research population includes 2,545 taxpayers, with a sample of 97 respondents selected through random sampling via the Slovin formula. Data were gathered using a Google Forms-based questionnaire and analyzed through multiple linear regression analysis with SPSS version 25. The results demonstrate that tax knowledge, taxpayer awareness, and income each have a positive and significant effect on tax compliance. These findings suggest that improving taxpayers' understanding, legal awareness, and financial capacity can enhance compliance. The study recommends that village authorities and relevant institutions intensify tax education and promote collective awareness to sustainably increase tax revenue.
The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District) Monica Nadia Sari; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.514

Abstract

This research is based on the persistent and high prevalence of corruption, despite the implementation of various eradication measures. This situation indicates significant challenges in detection and prevention. The government sector is the most vulnerable, given the frequent involvement of state officials and corporations in corrupt practices. This fact emphasizes the urgency of developing proactive detection methods, in line with increasing public demand for financial transparency in the government sector. To achieve this, strengthening internal control systems and reliable oversight functions is necessary. Audit quality plays a crucial role as an indicator of the success of regional development, as auditors are tasked with providing relevant information that forms the basis for decision-making. This study used a quantitative approach and included everyone in the population as part of the sample. There were 42 auditors involved in the study. The main information came from questionnaires that were distributed. The data was then analyzed using multiple linear regression, which was performed with SPSS version 23. The study found that both competence and religiosity had a strong positive impact on the quality of audits. It also showed that time pressure helped competent auditors work better and more accurately. However, when time pressure was combined with religiosity, it had a negative effect. This means that tight deadlines can prevent religious values from helping as much as they could in improving audit quality.
The influence of perception, motivation, and taxation knowledge on career choice in the field of taxation (empirical study of economics students in Pringsewu Regency) Izzatti Nur Hasanah; Andi Mulyono; Fauzan Fuadi; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.515

Abstract

A profession in taxation offers large opportunities due to the increasing demand for tax professionals consistent with the developing complexity of tax structures and rules. but, student interest in pursuing a career in taxation stays low, in large part because of a lack of understanding approximately career opportunities on this subject. this is evidenced through findings at Andalas college, which display that the lack of awareness amongst college students about the taxation zone and its profession possibilities is a first-rate issue contributing to their low hobby in taxation careers. This have a look at ambitions to study the affect of perception, motivation, and taxation knowledge on the career preference within the taxation discipline amongst college students of Economics school in Pringsewu Regency. The take a look at employs a quantitative method with a move-sectional method. The pattern become decided on the use of comfort sampling, with number one information accumulated thru a Likert-scale questionnaire allotted via Google paperwork to fifty five college students. facts have been analyzed the use of multiple linear regression with SPSS version 25.0. The outcomes indicate that belief notably impacts profession desire in taxation. Likewise, motivation and taxation expertise actually have a substantial effect on college students’ profession choice in this field.
Co-Authors Citra Adista Fauzan Fuadi Fitria Fertha Agustina Izzatti Nur Hasanah Monica Nadia Sari