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INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 162 Documents
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PENGARUH RASIO AKTIVITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Fadhilah; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.364

Abstract

This study was conducted with the aim of testing and analyzing the influence of activity ratio, asset growth, and company size on market reactions. This study uses a quantitative approach that emphasizes objective measurement aspects of social phenomena. Data collection techniques use documentation techniques or indirect observation. This study is included in the secondary research category, namely research that aims to determine the influence between two variables. Secondary data in this study comes from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with a reporting period of 2019 to 2023. The sampling technique in this study used purposive sampling, with a total of 65 sample data from 13 companies that met the research criteria. The analytical method used in this study is descriptive statistical analysis with the classical assumption test, the coefficient of determination test, and the partial t-test. By using multiple linear regression analysis. Data testing was conducted using Microsoft Excel and Statistic Eviews version 13 software. The results of this study indicate that the Activity Ratio, Asset Growth, and Company Size simultaneously influence market reaction. However, partially, the Activity Ratio has a significant effect on market reaction, while Asset Growth and Company Size do not.
INVESTIGASI EMPIRIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: TINJAUAN KOMPREHENSIF PADA ASPEK KESADARAN, EFEKTIVITAS SANKSI, DAN KUALITAS PELAYANAN FISKUS Yeni Tata Rini; Rizal Martandi Lubis; Rony Hendra Hertanto
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.365

Abstract

This study aims to elucidate the determinants of Individual Taxpayer (WPOP) compliance, specifically targeting the freelance professional segment within the jurisdiction of KPP Pratama Malang Utara. It addresses inconsistencies in prior empirical findings (research gap) by re-examining the influence of taxpayer awareness, tax sanctions, and fiscal service quality on compliance levels. Adopting a quantitative design with an associative approach, this research utilized a proportional random sampling technique to obtain a representative respondent pool. Hypothesis testing was conducted via multiple linear regression analysis using statistical software to validate causal relationships between variables, both partially and simultaneously. Empirical investigations confirm that taxpayer awareness, tax sanctions, and fiscal service quality simultaneously and partially contribute significantly and positively to taxpayer compliance. The regression model explains 66.6% of the compliance variability, indicating that the combination of cognitive understanding (internal factors) with regulatory instruments and service quality (external factors) serves as a robust predictor for driving fiscal discipline. This study enriches taxation literature by validating compliance theories that integrate psychological aspects with the deterrence effect. The findings bridge previous academic debates by demonstrating that, within a high-density economic demographic, sanctions and service quality remain highly relevant determinants. The study is limited to three independent variables, leaving 33.4% of the variability unexplained, and is bound by a specific geographical focus. This opens avenues for future research to explore other moderating variables or expand the regional scope. The findings suggest that tax authorities should not rely solely on rigid law enforcement but must also intensify persuasive strategies through partnerships with the business sector and the enhancement of integrated, data-driven service quality. The study's originality lies in its specific focus on the "freelance professional" segment in a high-economic-density area, offering a strategic perspective on mitigating the tax gap through a hybrid approach (education, sanctions, and service) that is statistically proven to be effective.

Page 17 of 17 | Total Record : 162

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