Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis Journal of Economic, Public, and Accounting (JEPA)
Misran
Politeknik Baubau
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak: Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Abdul Gafur; Muarif Leo leo; Risna; Misran
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.6790

Abstract

Penelitian ini bertujuan untuk menguji pengaruh orientasi terhadap uang, implementasi Coretax, dan pemahaman perpajakan terhadap persepsi wajib pajak UMKM mengenai penggelapan pajak. Populasi penelitian adalah wajib pajak UMKM di Kota Baubau, dengan sampel yang dipilih menggunakan teknik purposive sampling. Dari 99 kuesioner yang berhasil dikumpulkan, sebanyak 89 kuesioner memenuhi kriteria dan dapat diolah lebih lanjut. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa orientasi terhadap uang berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak, sedangkan implementasi Coretax dan pemahaman perpajakan tidak berpengaruh signifikan secara parsial. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Hasil penelitian ini menegaskan pentingnya penguatan kesadaran moral dan etika perpajakan, optimalisasi layanan perpajakan berbasis teknologi yang lebih mudah diakses, serta peningkatan pendampingan dan edukasi perpajakan kepada wajib pajak UMKM.
The Role of Green Financial Literacy in Enhancing Green Accounting Implementation Through Social CSR for MSME’s in Baubau City Andriani Saputri; Misran; Irmawati Alimuddin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21310

Abstract

This study examines the effect of green financial literacy on green accounting and tests whether social corporate social responsibility (CSR) strengthens that relationship among MSMEs in Baubau City. The study addresses a gap in prior research, which has mostly discussed financial literacy, environmental accounting, and CSR separately, or has focused on large firms rather than MSMEs in a local emerging-economy setting. A quantitative explanatory design was employed. One hundred questionnaires were collected from MSME owners or managers through purposive sampling, and 86 valid responses were retained after data screening. The instrument measured green financial literacy, green accounting, and social CSR using a five-point Likert scale. Data were analysed with descriptive statistics, classical assumption tests, simple regression, and moderated regression analysis using SPSS 16. The findings show that green financial literacy has a positive and significant effect on green accounting. Social CSR also moderates the relationship, indicating that literacy is translated into greener accounting practices more effectively when MSMEs are supported by socially oriented CSR programmes such as mentoring, training, and business assistance. The study contributes by offering an integrated model that links internal capability and external institutional support in explaining green accounting adoption among MSMEs. Practically, the results imply that local governments, firms implementing CSR, and MSME support institutions should integrate green finance education with sustainability-oriented empowerment programmes
Co-Authors Abdul Gafur Andriani Saputri Irmawati Alimuddin Muarif Leo leo Risna