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All Journal Al-Kharaj: Journal of Islamic Economic and Business
F Fauziyah
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Economics, Econometrics & Finance

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The Influence Of Digital Tax Literacy On Formal Compliance Of Individual Taxpayers Following NIK-NPWP Integration Shalihah, Mutiatus; F Fauziyah; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9930

Abstract

This research seeks to examine the extent to which digital tax literacy influences the formal compliance of individual taxpayers subsequent to the NIK-NPWP integration at the Kediri Pratama Tax Service Office. Employing a quantitative methodology with an explanatory design, cross-sectional data were gathered in December 2025 from 58 active taxpayer respondents who had successfully completed the NIK-NPWP matching process. The measurement instrument was subjected to validation through a pilot examination of 30 respondents (r-table = 0,361) and subsequently analyzed via simple linear regression utilizing SPSS version 27. Empirical findings confirm that digital tax literacy exerts a positive and statistically significant influence on formal compliance (t-count = 5,765 > t-table = 1,673; sig = 0,000; β = 0,497). The coefficient of determination R² = 0,372 reveals that 37,2% of the variance in formal compliance is attributable to digital tax literacy. These findings corroborate the integrative theoretical framework of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), explaining that digital tax literacy strengthens both the perceived usefulness and perceived ease of use of digital tax systems. The practical implications of this research highlight the critical need for a digital tax literacy program structured around four core dimensions: comprehension of NIK-NPWP regulatory provisions, proficiency in operating DGT Online and e-Filing platforms, cognizance of taxpayer rights and obligations, and technical problem-solving capabilities. Keywords: Digital Tax Literacy, Formal Compliance, NIK-NPWP, TPB, TAM
The Role of Corporate Transparency in Moderating the Influence of Tax Planning and Tax Avoidance on Company Value in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024 Ayu Iga Wekasih; Imarotus Suaidah; F Fauziyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9854

Abstract

Company value is an important indicator in evaluating business performance and prospects, especially in the energy industry, which is known for its high risks and regulations. The purpose of this study is to investigate the impact of Tax Planning and Tax Avoidance on Company Value with Company Transparency acting as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is quantitative with panel data regression. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Random Effect Model (REM). Tax Planning is defined through the Tax Retention Rate (TRR), Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), and Company Value is determined through the Price to Book Value (PBV). The findings of this study indicate that Tax Planning and Tax Avoidance do not have a significant effect on company value. Furthermore, Corporate Transparency is not effective in strengthening this relationship. Overall, these two independent variables also do not contribute significantly to Company Value. The results of this study indicate that tax management strategies are not yet a major factor influencing company value in the energy sector. For future research, it is recommended that the sample be expanded and additional variables be included to obtain more comprehensive results.
The Effect of Leverage, Firm Size, and Transfer Pricing on Tax Planning in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2022-2024 Siska Dwi Febriani; F Fauziyah; Puji Rahayu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9877

Abstract

The purpose of this study is to examine the effect of leverage, firm size, and transfer pricing on tax planning in energy companies listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative approach using panel data regression analysis was used in this study. The regression model was selected through Chow tests, Hausman tests, and Lagrange Multiplier tests to determine the most appropriate model, with the results proving that the Random Effect Model (REM) was the most accurate model. Purposive sampling was used to obtain samples that met the research criteria during the observation period. The Effective Tax Rate (ETR) was used to measure tax planning. The results showed that tax planning was significantly influenced by leverage, with the Debt to Asset Ratio (DAR) as an indicator in the calculation, indicating that the company's funding structure through the use of debt could affect the company's tax management policy. Conversely, tax planning is not significantly influenced by firm size and transfer pricing. This situation is thought to be related to the existence of generally applicable tax regulations and strict fiscal supervision of taxation practices. The findings of this study indicate that corporate financing decisions play an important role in determining tax management strategies. This study provides empirical evidence that tax planning in Indonesian energy companies is more influenced by leverage than by firm size or transfer pricing.
Co-Authors Ahmad Yani Ayu Iga Wekasih Imarotus Suaidah Puji Rahayu shalihah, mutiatus Siska Dwi Febriani