On Monday, November 4 2024, the Faculty of Economics and Business, Trisakti University held an Open Session for the Promotion of Doctor of Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. Ismawati Haribowo, SE., M.Sc. declared to have graduated as a doctor with the title “Very Satisfying”, becoming the 154th graduate of this doctoral program.

The dissertation entitled “The Influence of Religiosity, Tax Socialization, and Tax Justice on Tax Compliance with Intention as a Moderation Variable” examines the impact of various factors that influence taxpayer compliance in the MSME WPOP sector in the Java region. This research provides novelty in measuring tax justice variables by adding 3 dimensions and 20 new indicators.

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), Prof. Dr. Etty Murwaningsari, Ak., MM., CA with the promoter Prof. Prof. Dr. Khomsiyah, Ak., CA., FCMA., CGMA, CRIB and co-promoter Dr. Susi Dwi Mulyani, Ak.,MM.,CA. The examination team consisted of Dr. Titik Aryanti, Ak., M.Si., CA; Dr. Deden Tarmidi, SE.,M.Ak; Dr. Aris Riantori Faisal, SE., Ak., M.Ak.; dan Prof. Dr. Jhon Hutagaol. SE., Ak., M.Acc., M.Ec (Hons).

Novelty: This research adds the dimensions fairness by adding the dimensions of restorative justice, commutative justice and interaction justice to previous research by Kim and Wan (2022), which were only measured by five dimensions, namely vertical justice, exchange justice, distributive justice, procedural justice, and horizontal justice. The addition of these dimensions aims to ensure that taxpayers can obtain tax justice regarding their rights and obligations from the tax side and to test whether intentions can moderate taxpayer compliance.

The research results shows that religiosity has no influence on compliance, tax socialization and tax justice have an influence on compliance, intentions do not strengthen the influence of religiosity, socialization, tax justice on taxpayer compliance.

With this achievement, Dr. Ismawati Haribowo, SE., M.Si is hoped that it can make a significant contribution in the field of tax accounting and assist regulators in making policies related to MSME taxation so that it can increase national income.