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All Journal Strategic: Journal of Management Sciences GoodWill Journal of Economics, Management, and Accounting
Sutri Handayani
Universitas Islam Darul Ulum Lamongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh E-system Perpajakan, Kualitas Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Pada Wajib Pajak Orang Pribadi Pegawai Universitas Islam Darul 'Ulum Lamongan Anik Nur Cahyani; Sutri Handayani; Have Zulkarnaen
Strategic: Journal of Management Sciences Vol. 5 No. 3 (2025): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i3.402

Abstract

Kajian ini didasari oleh keutamaan pajak sebagai bagian dari faktor sumber penerimaan negara. Perkembangan teknologi melalui penerapan e-system perpajakan, diharapkan dapat mengoptimalkan tingkat kepatuhan wajib pajak. Kajian ini menggunakan studi pada pegawai Universitas Islam Darul ‘Ulum (UNISDA) untuk melihat bagaimana e-system pajak, kualitas layanan pajak, dan sanksi pajak berdampak pada kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan pendekatan kuantitatif serta data primer yang didapatkan melalui kuesioner kepada responden yang merupakan pegawai UNISDA. Metode purposive sampling guna memilih sampel dengan hasil sejumlah 116 responden. Pengolahan data dilakukan menggunakan perangkat lunak Eviews 13, dengan analisis meliputi uji instrumen dan analisis regresi linier berganda untuk uji hipotesis. Penelitian menemukan e-system pajak tidak memberikan dampak signifikan terhadap kepatuan wajib pajak orang pribadi. Kualitas pelayanan pajak, dan sanksi pajak memberikan dampak signifikan terhadap kepatuhan wajib pajak orang pribadi. seluruh variabel secara simultan memberikan dampak signifikan terhadap kepatuhan wajib pajak orang pribadi. Implementasi e-system pajak yang efektif, pelayanan pajak yang berkualitas, dan sanksi pajak yang disiplin dapat mengoptimalkan kepatuhan wajib pajak orang pribadi. Disarankan agar Direktorat Jenderal Pajak terus mengoptimalkan e-system perpajakan, meningkatkan kualitas pelayanan melalui pelatihan petugas pajak, serta menerapkan sanksi secara konsisten. Kajian selanjutnya dapat memperluas objek dan variabel untuk memperoleh hasil yang lebih komprehensif.
The Effect of Green Accounting Implementation, ESG Disclosure, and Profitability on Firm Value with Firm Size as a Moderating Variable in Energy Sector Companies Listed on the IDX (2021–2025 Period) Fita Velina Sari; Sutri Handayani; Abdul Manaf Dientry
GoodWill Vol. 6 No. 2 (2026): October 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v62.662

Abstract

This study addresses the growing importance of environmental, social, and governance (ESG) practices and green accounting in enhancing firm value, particularly regarding the role of firm size in influencing these relationships. It examines the effects of green accounting, ESG disclosure, and profitability on firm value, both partially and simultaneously, as well as the moderating role of firm size. This study employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports published on their official websites and the Indonesia Stock Exchange website. A total of 75 observations were selected using a purposive sampling technique. The data were analyzed using panel data regression, classical assumption testing, panel regression model selection, hypothesis testing, and Moderated Regression Analysis (MRA) with EViews 12. The results indicated that green accounting, ESG disclosure, and profitability individually and simultaneously had significant effects on firm value. Furthermore, firm size significantly moderated the relationship between profitability and firm value but did not moderate the relationships between green accounting and firm value or between ESG disclosure and firm value. These findings highlight the importance of integrating environmental practices, ESG transparency, and financial performance in corporate value creation. The study also provides insights into the role of firm size as a contextual factor in determining the effectiveness of corporate sustainability practices and financial performance in enhancing firm value.
Co-Authors Abdul Manaf Dientry Anik Nur Cahyani Fita Velina Sari Have Zulkarnaen