Research of Accounting and Sustainability

Revving Up Tax Compliance: The Impact of Awareness, Knowledge, and Service Quality on Two-Wheeled Motor Vehicle Taxpayers

Endah Sari, Suhirman Madjid — Tue, 23 Sep 2025 00:00:00 +0700

This study aims to determine whether taxpayer awareness, tax knowledge, and service quality influence taxpayer compliance with two-wheeled motor vehicles at East Jakarta Samsat. This study employs a quantitative approach using secondary data. The data collection technique used a questionnaire. The sample in this study was 50 taxpayers of two-wheeled motor vehicles registered at the East Jakarta Samsat. The analysis used is the classical assumption test and the hypothesis test. The data analysis method used is multiple regression and t-test. The results of partial testing suggest that taxpayer awareness, tax knowledge, and service quality have a significant impact on taxpayer compliance. These three factors will influence public compliance in fulfilling their tax obligations, thereby encouraging an increase in revenue for the state from the tax sector. The managerial implications of this study suggest that Samsat needs to enhance tax socialization, strengthen taxpayer education, and provide faster, more transparent, and user-friendly services to encourage increased compliance with taxes on two-wheeled motor vehicles, thereby contributing to the optimization of regional tax revenues.

Exploring the Influence of Financial Factors on Firm Value with Dividend Policy Mediation

Ovinda Aprilia, Perdana Wahyu Santosa — Sat, 27 Sep 2025 00:00:00 +0700

This study aims to analyze the influence of profitability, liquidity, leverage, and activity on firm value with dividend policy as an intervening variable, and is reviewed from an Islamic perspective. The population in this study were companies included in the 45 liquidity index for the 2013-2017 period. The sample selection used a purposive sampling technique and 23 companies met the research criteria. The data were analyzed using multiple regression analysis to identify variables that have a direct influence. Meanwhile, path analysis was used to detect indirect influences and the Sobel test was used to assess the significance of the intervening variables. The results show that profitability and activity have a positive effect on firm value, liquidity has no effect on firm value, and leverage has a negative effect on firm value. Profitability, liquidity, and leverage have no effect on dividend policy, while activity has a positive effect on dividend policy. The implementation of dividend policy has a positive effect on firm value. Profitability, liquidity, and leverage have no effect on firm value through dividend policy, while activity has a positive effect on firm value through dividend policy.

Linking Quality, Measurement, and Rewards to Superior Managerial Performance

Siti Rahmawati, Zainal Zawir Simon — Tue, 23 Sep 2025 00:00:00 +0700

The objective of this study was to investigate the impact of Total Quality Management (TQM), Performance Measurement Systems, and Reward Systems on Managerial Performance. The research employed a purposive sampling technique, targeting managers, assistant managers, and staff employees as participants. Primary data were collected through questionnaires distributed directly to 86 respondents. The analysis methods included testing the quality of the data (validity and reliability), as well as classical assumption tests (normality, autocorrelation, heteroscedasticity, and multicollinearity). Additionally, partial t-tests and simultaneous f-tests were used to evaluate the hypotheses. The study's findings reveal that TQM has a positive and significant influence on managerial performance, as does the performance measurement system. Additionally, the reward system also has a positive and significant effect on managerial performance. Collectively, TQM, the Performance Measurement System, and the Reward System exert a positive and significant impact on managerial performance. Managerial Implications: Companies need to implement TQM, performance measurement systems, and reward systems cohesively. This integrated approach will foster continuous improvement, motivate employees, and enhance both managerial performance and organizational competitiveness.

Tax Planning Strategy: Fixed Asset Revaluation as an Effort to Increase Tax Payment Efficiency

Dwi Anggraeni, Elmanizar Elmanizar — Tue, 23 Sep 2025 00:00:00 +0700

Stock prices serve as a key indicator of a company's management and overall performance success. When stock prices increase consistently, investors and potential investors typically view the company as effectively managing its operations. High stock prices reflect strong company performance, attracting interest from investors who anticipate substantial profits that may enhance shareholder wealth. This study aims to analyze the factors influencing stock prices, with a specific focus on dividend policy and debt policy. The Dividend Policy is assessed using the Dividend Payout Ratio (DPR), while the Debt Policy is evaluated through the Debt-to-Equity Ratio (DER). The study utilizes secondary data from the Real Estate and Property industry sector listed on the Indonesia Stock Exchange, comprising a sample of 44 data points collected from the period 2013-2016 through purposive sampling. For data analysis, multiple linear regression is employed with a significance level set at 5%. The partial results indicate that Dividend Policy has a positive and significant effect on stock prices, while Debt Policy has a negative and significant impact on stock prices. Furthermore, the simultaneous analysis reveals that both Dividend Policy (DPR) and Debt Policy (DER) collectively have a significant influence on stock prices in Real Estate and Property companies, accounting for 42.4% of the variability in stock prices.

Strengthening the Internal Control System through the Payroll and Wage Accounting Information System

Rika Pristila Dwi Pertiwi, Masagus Asaari — Tue, 23 Sep 2025 00:00:00 +0700

This study aims to analyze the implementation of the payroll and wage accounting information system at Sun City Hotel and Luxury Club and to determine whether the internal control system also supports payroll and wage accounting processes. The research employs a descriptive qualitative method, using primary data obtained through interviews and observations. The focus is placed on the payroll and wage accounting information system and the elements of internal control related to it. The findings indicate that the internal control system, as well as the payroll and wage accounting information system, is generally adequate and effectively ensures the accuracy of salary and wage calculations. However, certain weaknesses were identified, particularly the absence of payroll envelopes and the lack of involvement from the cashier division in salary and wage distribution. The managerial implication of these findings is the need for improvement in payroll distribution procedures to enhance transparency, accountability, and minimize potential errors or fraud. Involving the cashier division and applying more formalized procedures in payroll distribution would strengthen internal control mechanisms and further support the effectiveness of the payroll and wage accounting information system.