Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p03
Nur Septiani Putri, Indira Januarti
The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, rationalization, and the capability function of the board of directors to the possibility of fraudulent financial reporting. The research sample is a BUMN company on the Indonesia Stock Exchange (IDX) which is determined by purposive sampling technique. Data analysis technique using logistic regression. The results of the study show that financial stability, ineffective supervision, rationalization, and the capability of the directors do not affect the possibility of fraudulent financial reporting. The implications of this research for stakeholders and subsequent research are to obtain information about the possibility of fraud in the financial statements of BUMN companies. Keywords: Fraud Diamond; Financial Statement Fraud; State-Owned Company
{"title":"Perspektif Fraud Diamond dalam Mendeteksi Kemungkinan Kecurangan Laporan Keuangan","authors":"Nur Septiani Putri, Indira Januarti","doi":"10.24843/eja.2023.v33.i03.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p03","url":null,"abstract":"The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, rationalization, and the capability function of the board of directors to the possibility of fraudulent financial reporting. The research sample is a BUMN company on the Indonesia Stock Exchange (IDX) which is determined by purposive sampling technique. Data analysis technique using logistic regression. The results of the study show that financial stability, ineffective supervision, rationalization, and the capability of the directors do not affect the possibility of fraudulent financial reporting. The implications of this research for stakeholders and subsequent research are to obtain information about the possibility of fraud in the financial statements of BUMN companies. \u0000Keywords: Fraud Diamond; Financial Statement Fraud; State-Owned Company","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46541029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p14
I. Anggara
COVID-19 has affected all aspects of life, including capital markets around the world, including Indonesia. This study aims to look at the impact of COVID-19 on changes in risk in stocks. Stock risks that are the object of research are overall risk (variance return) and market-based risk (stock beta). The research method used is a quantitative approach with a population of all company shares listed on the Indonesia Stock Exchange (IDX) with purposive sampling, where a sample of 67 companies was obtained. There is a significant difference between the total stock risk before the COVID-19 pandemic and during the COVID-19 pandemic. There is an increase in total stock risk during the COVID-19 pandemic. Furthermore, there is a significant difference between market risk before the COVID-19 pandemic and during the COVID-19 pandemic. Keywords: Stock; COVID-19; Return; Stock Risk
{"title":"Hubungan Risiko Saham Dengan COVID-19","authors":"I. Anggara","doi":"10.24843/eja.2023.v33.i03.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p14","url":null,"abstract":"COVID-19 has affected all aspects of life, including capital markets around the world, including Indonesia. This study aims to look at the impact of COVID-19 on changes in risk in stocks. Stock risks that are the object of research are overall risk (variance return) and market-based risk (stock beta). The research method used is a quantitative approach with a population of all company shares listed on the Indonesia Stock Exchange (IDX) with purposive sampling, where a sample of 67 companies was obtained. There is a significant difference between the total stock risk before the COVID-19 pandemic and during the COVID-19 pandemic. There is an increase in total stock risk during the COVID-19 pandemic. Furthermore, there is a significant difference between market risk before the COVID-19 pandemic and during the COVID-19 pandemic. \u0000Keywords: Stock; COVID-19; Return; Stock Risk","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45081929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p01
Teddy Jurnali, Vonny - Vonny
This study aims to examine the role of founders on the board of directors on the performance of companies with family ownership and political connections as moderating variables. The determination of the research sample used purposive sampling from companies listed on the Indonesia Stock Exchange (IDX). The number of samples used was 265 companies with a research time span of 2017-2021. Testing using panel regression using Eviews software. The results of the study show that the presence of the founder on the board of directors significantly influences the success of the company. The moderating variable of family ownership strengthens the relationship between founders on the board of directors and company performance, while political connections cannot moderate the relationship between founders on the board of directors and company performance. Keywords: Founders on Board of Director; Family Ownership; Political Connection; Firm Performance
{"title":"Pendiri di Dewan Direksi dan Kinerja Perusahaan yang Dimoderasi Koneksi Politik dan Kepemilikan Keluarga","authors":"Teddy Jurnali, Vonny - Vonny","doi":"10.24843/eja.2023.v33.i03.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p01","url":null,"abstract":"This study aims to examine the role of founders on the board of directors on the performance of companies with family ownership and political connections as moderating variables. The determination of the research sample used purposive sampling from companies listed on the Indonesia Stock Exchange (IDX). The number of samples used was 265 companies with a research time span of 2017-2021. Testing using panel regression using Eviews software. The results of the study show that the presence of the founder on the board of directors significantly influences the success of the company. The moderating variable of family ownership strengthens the relationship between founders on the board of directors and company performance, while political connections cannot moderate the relationship between founders on the board of directors and company performance. \u0000Keywords: Founders on Board of Director; Family Ownership; Political Connection; Firm Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48626311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation. Keywords: Management Control System; Business Strategy; Misfit; Company Performance
{"title":"Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan","authors":"Agnes Utari Widyaningdyah, Veneranda Atria Setyaningtyas","doi":"10.24843/eja.2023.v33.i03.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p20","url":null,"abstract":"Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation. \u0000Keywords: Management Control System; Business Strategy; Misfit; Company Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46001024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p13
Richard Emanuel, Estralita Trisnawati, Amrie Firmansyah
The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion. Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance
{"title":"Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen","authors":"Richard Emanuel, Estralita Trisnawati, Amrie Firmansyah","doi":"10.24843/eja.2023.v33.i03.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p13","url":null,"abstract":"The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion. \u0000Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45492097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p08
Ni Luh Putu Diah Kesumawati, A. Widanaputra
The research objective was to obtain empirical evidence of the influence of motivation, family environment, educational costs, and job opportunities on the interest of S1 Accounting Students to continue Accounting Professional Education (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used was 67 samples, with the nonprobability sampling method using purposive sampling technique. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the analysis found that career motivation was positively related to students' interest in continuing PPAk; economic motivation is positively related to students' interest in continuing PPAk; family environment has a positive effect on students' interest in continuing PPAk; education costs have a negative effect on students' interest in continuing PPAk; and job opportunities have a positive effect on students' interest in continuing PPAk. Keywords: Motivation; Family environment; Cost of education; Job Opportunities; Student Interest
{"title":"Motivasi, Lingkungan Keluarga, Biaya Pendidikan, Peluang Kerja dan Minat Mahasiswa Melanjutkan PPAk","authors":"Ni Luh Putu Diah Kesumawati, A. Widanaputra","doi":"10.24843/eja.2023.v33.i03.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p08","url":null,"abstract":"The research objective was to obtain empirical evidence of the influence of motivation, family environment, educational costs, and job opportunities on the interest of S1 Accounting Students to continue Accounting Professional Education (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used was 67 samples, with the nonprobability sampling method using purposive sampling technique. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the analysis found that career motivation was positively related to students' interest in continuing PPAk; economic motivation is positively related to students' interest in continuing PPAk; family environment has a positive effect on students' interest in continuing PPAk; education costs have a negative effect on students' interest in continuing PPAk; and job opportunities have a positive effect on students' interest in continuing PPAk. \u0000Keywords: Motivation; Family environment; Cost of education; Job Opportunities; Student Interest","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41472375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p18
Deranika Ratna Kristiana, I. Kristianti
The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy. Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation
{"title":"Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi","authors":"Deranika Ratna Kristiana, I. Kristianti","doi":"10.24843/eja.2023.v33.i03.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p18","url":null,"abstract":"The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy. \u0000Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44288332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p09
Amadeus Vincent Reziario Nugraha, I. G. Ary Wirajaya
This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date, and to find out and test the differences in the sample t-test. This research involved 46 banks listed on the Indonesia Stock Exchange. The method of determining the sample used in this study is by using a saturated sample where all members of the population are sampled. This study uses secondary data from the financial statements of banking companies listed on the IDX. Testing the data using the average difference test method. The results of the study show that there is no significant difference in abnormal returns before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Tests on trading volume activity show that there are significant differences in transaction volume before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Keywords: Fed Fund Rate; Abnormal Return; Total Volume Activity
{"title":"Reaksi Pasar atas Pengumuman Suku Bunga the Fed pada Sektor Perbankan yang Terdaftar di Indonesia","authors":"Amadeus Vincent Reziario Nugraha, I. G. Ary Wirajaya","doi":"10.24843/eja.2023.v33.i03.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p09","url":null,"abstract":"This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date, and to find out and test the differences in the sample t-test. This research involved 46 banks listed on the Indonesia Stock Exchange. The method of determining the sample used in this study is by using a saturated sample where all members of the population are sampled. This study uses secondary data from the financial statements of banking companies listed on the IDX. Testing the data using the average difference test method. The results of the study show that there is no significant difference in abnormal returns before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. Tests on trading volume activity show that there are significant differences in transaction volume before and after the announcement of the increase in the FED interest rate by the FOMC in the banking sector in Indonesia. \u0000Keywords: Fed Fund Rate; Abnormal Return; Total Volume Activity","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43659200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p05
W. Nugroho
The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company problems in making decisions related to green accounting and firm value. The study used 132 samples of observations from 22 mining companies listed on the IDX for 6 years. Data analysis techniques use multiple linear regression and sobel analysis. The results of green accounting research have a significant positive effect on profitability and firm value, because companies registered with the PROPER program are considered to care about the environment so as to ensure business continuity and increase firm value. Profitability has a significant positive effect on firm value and profitability is able to mediate the relationship between green accounting and firm value because companies that earn profits will provide positive information to investors and implement environmental costs in financial statements. Keywords: Green Accounting; Profitability; Firm Value
{"title":"Efek Mediasi Profitabilitas Pada Pengaruh Green Accounting Terhadap Nilai Perusahaan","authors":"W. Nugroho","doi":"10.24843/eja.2023.v33.i03.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p05","url":null,"abstract":"The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company problems in making decisions related to green accounting and firm value. The study used 132 samples of observations from 22 mining companies listed on the IDX for 6 years. Data analysis techniques use multiple linear regression and sobel analysis. The results of green accounting research have a significant positive effect on profitability and firm value, because companies registered with the PROPER program are considered to care about the environment so as to ensure business continuity and increase firm value. Profitability has a significant positive effect on firm value and profitability is able to mediate the relationship between green accounting and firm value because companies that earn profits will provide positive information to investors and implement environmental costs in financial statements. \u0000Keywords: Green Accounting; Profitability; Firm Value","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46912287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p12
Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition
{"title":"Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19","authors":"","doi":"10.24843/eja.2023.v33.i03.p12","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p12","url":null,"abstract":"Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. \u0000Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49305535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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