Anisalia Faatihah Nurus Saadah, a student in the Master of Accounting (M.Acc) program at the Faculty of Economics and Business (FEB) UGM, secured first place in the Master of Accounting Competition: 2nd The Best Thesis Award on Digital Accounting and Sustainability Research 2024, for Taxation Sector. The competition was held virtually on November 9, 2024.
The Class of 2023 student triumphed in the tax research category with her thesis, “An Analysis of the Big Five Personality Traits and MSME Tax Compliance in the Food and Beverage Processing Sector in Sleman Regency.
“I didn’t expect research based on a simple idea could lead me to win first place in this competition, considering the high quality of other participants’ research,” she said on Monday (12/24).
Anisalia explained that her study revealed several key findings: Conscientiousness and Agreeableness positively impact tax compliance, while Neuroticism has a negative impact. The Openness to Experience dimension influences adaptability but does not always correlate with compliance. Meanwhile, extraversion shows no significant effect. This confirms the crucial role of personality traits in tax compliance.
“Therefore, a more personalized approach by tax authorities, taking into account psychological aspects, is needed to improve MSME tax compliance,” she explained.
In addition, she emphasized that a better understanding of personality traits can help design more effective education and outreach strategies. Such strategies could help overcome psychological barriers to tax compliance.
The competition was attended by 48 active Master of Accounting students who had completed their theses at renowned universities across Indonesia. Organized by APPSSAI (Indonesian Master of Accounting Program Association) in cooperation with IAI (Indonesian Institute of Accountants), the event was hosted by Atma Jaya Catholic University of Indonesia.
Participants underwent several selection stages, from submitting a presentation file in PowerPoint format (maximum ten slides), a 10-minute presentation session, and a 5-minute Q&A session with the judges. Key judging criteria included quality of research, originality of ideas, and ability to communicate concepts within a limited time frame.
Anisalia mentioned that her biggest challenge in this competition was managing her confidence in the face of the outstanding quality of the other competitors’ research. The innovative dissertation topics and complex methodologies presented were psychologically challenging. In addition, the 10-minute presentation required an efficient delivery strategy to communicate all critical points to the judges effectively.
Her participation in this competition was supported by FEB UGM, including intensive guidance from her supervisor, Aviandi Okta Maulana, SE., M.Acc., Ak., CA., Ph.D., and support from the program director and the academic office. This support helped her complete her dissertation quickly and with competitive quality.
Anisalia expressed her pride in this achievement and hopes to develop more complex research, particularly in taxation. “After this competition, I aspire to do more advanced research, especially in taxation, considering that it is the main source of government revenue,” she said.
Reportage: Orie Priscylla Mapeda Lumalan
Editor: Kurnia Ekaptinigrum
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