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Fadhilatunisa
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Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
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INDONESIA
Journal of Applied Taxation and Policy
Published by PT. Academic Bright Collaboration
ISSN : -     EISSN : 30907314     DOI : https://doi.org/10.66053/jatap
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance. Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation. International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination. Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness. Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics. Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 17 Documents
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Studi Literatur: Analisis Rasio Profitabilitas PT. Bank Mandiri (Persero) Tbk Suci Fitria; Nurjanna; Almasita; Tika Pabuntang; Chris Dayanti Br. Ginting
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.128

Abstract

Penelitian ini adalah sebuah studi literatur yang bertujuan untuk menganalisis tingkat profitabilitas PT Bank Mandiri (Persero) Tbk selama periode 2020 hingga 2024. Analisis dilakukan dengan menggunakan rasio keuangan, yaitu Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, dengan data sekunder yang diambil dari laporan keuangan perusahaan yang dipublikasikan secara resmi. Hasil analisis menunjukkan bahwa ketiga rasio profitabilitas mengalami peningkatan yang signifikan dari tahun ke tahun, mencerminkan efisiensi yang semakin baik dalam penggunaan aset, pengelolaan modal, dan pengendalian biaya. ROA tercatat meningkat dari 0,01% menjadi 3,14%, ROE dari 0,10% menjadi 0,19%, dan NPM dari 3,66% menjadi 12,40% sepanjang lima tahun terakhir. Meskipun terdapat sedikit fluktuasi pada tahun terakhir, kinerja keuangan Bank Mandiri tetap menunjukkan tren positif yang mencerminkan kondisi keuangan yang sehat. Temuan ini semakin menegaskan pentingnya analisis rasio profitabilitas sebagai alat evaluasi dalam pengambilan keputusan keuangan.
The Effect of Money Ethics and Machiavellianism on Tax Compliance With the Moderating Role of Religiosity Sasmita; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.129

Abstract

This study aims to analyze the influence of money ethics and machiavellianism on tax compliance, with religiosity as a moderating variable, among individual taxpayers at the Makassar Selatan Primary Tax Office. A quantitative approach was employed using primary data collected through questionnaires and analyzed with multiple linear regression and Moderating Regression Analysis (MRA). The results indicate that money ethics and machiavellianism have a negative effect on tax compliance, while religiosity does not moderate the relationship. The novelty of this study lies in integrating psychological aspects of money ethics and machiavellianism, which have rarely been examined together, thereby offering a new perspective on understanding individual tax compliance behavior in Indonesia.
Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.130

Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.131

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e- system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
The Effect of Earnings Management and Internal Control on Tax Avoidance, with Political Connections as a Moderator Rahayu; Lince Bulutoding; Suhartono
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.132

Abstract

This study aims to examine the effect of earnings management and internal control on tax avoidance, with political connections as a moderating variable. The research method used is purposive sampling with a total sample of 44 obtained from 11 selected companies. Data analysis was performed using multiple linear regression analysis and MRA testing. The results of this study indicate that earnings management does not have a positive effect on tax avoidance, while effective internal control has a negative effect on tax avoidance. The moderating variable of political connections does not moderate the effect of earnings management on tax avoidance but can weaken the effect of internal control on tax avoidance. Internal control not only prevents fraud in financial statements but also helps avoid tax avoidance practices. The implication of this study is that information related to the effectiveness of internal control can be one of the factors in determining a company's compliance, including in financial statement management, and companies that have political connections should maintain their relationships by avoiding practices that could damage the company's reputation and image.
Tax Service Quality And Sanctions On Individual Taxpayer Compliance: The Moderating Role Of Tax Awareness Ilfa Damayanti; Della Fadhilatunisa; Puspita Hardianti Anwar
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.133

Abstract

This study aims to test the effect of the quality of tax authorities' services on individual taxpayer compliance, test tax sanctions on individual taxpayer compliance, test whether taxpayer awareness is able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test whether taxpayer awareness is able to moderate tax sanctions with individual taxpayer compliance. This study is a type of quantitative research with a quantitative descriptive approach. The location of this study is the North Makassar Pratama Tax Service Office. The sample in this study was 100 using a simple random sampling technique with the Slovin formula which has the criteria, namely individual taxpayers who work as permanent employees in the government or private sector, individual taxpayers who carry out freelance work in the form of business activities in the scope of MSMEs and individual taxpayers who have consulted or have experienced the services provided by tax officials (tax authorities). The data used is the type of primary data obtained through the distribution of questionnaires. The results of the study indicate that the quality of tax authorities' services and tax sanctions have a significant positive effect on individual taxpayer compliance. Analysis of the moderation variables using the absolute difference value approach shows that taxpayer awareness cannot moderate the influence of the quality of tax services on individual taxpayer compliance and can moderate the influence of tax sanctions on individual taxpayer compliance.
Analysis of the Accounting Information System for Employee Payroll of the Makassar City Regional Representative Council Halmi; Sri Rahayu Syah; Julkifli; Muh. Imaduddin
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.357

Abstract

This research aims to analyze the implementation of the Employe Payroll Accounting Information System (AIS) at the Secretariat of the Regional People's Representative Council of Makassar City. This research uses a descriptive qualitative approach. Data were collected thru observation, documentation, and in-depth interviews with key informants selected using the snowball sampling technique. Data analysis involved data collection, data reduction, data presentation, and drawing conclusions. The validity of the findings was checked using source triangulation and method triangulation. The research results confirm that the Payroll Accounting Information System of the Makassar City Regional People's Representative Council is adequate thru the utilization of the SIMAKDA system (for employes) and SIPGAJIDEWA system (for council members). The findings show that both systems automatically generate 100% of the required documents, including the Payroll List, Tax Deduction Recapitulation, and Non-Tax Deposit Letter. The system's advantage lies in the integration of automation formats that ensure the accuracy of financial data and compliance with public sector tax regulations in real-time. This research only focuses on the functional and administrative analysis of the system at one location, so the generalization of the findings may be limited to agencies with similar bureaucratic characteristics and has not yet deeply evaluated the technical aspects of cybersecurity. This research provides an empirical foundation for the development of a public sector SIA model that can align heterogeneous administration (civil servants and state officials) into a transparent accountability framework.

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