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PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PP 23 TAHUN 2018 TENTANG WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU DENGAN PERSEPSI KEADILAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERA Putri, Trisandi Eka
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.603 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus dan sosialisasi perpajakan terhadap kepatuhan wajib pajak PP 23 Tahun 2018 dengan persepsi keadilan pajak sebagai variabel pemoderasi di KPP Pratama Subang. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data primer. Teknik pengumpulan data yaitu dengan kuesioner. Populasi dalam penelitian ini yaitu wajib pajak yang memiliki usaha/UMKM yang berada di Kabupaten Subang, dan sampel dalam penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Subang sebanyak 155 responden. Pengujian hipotesis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, kualitas pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak, sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, selain itu secara simultan kesadaran wajib pajak, kualitas pelayanan fiskus, dan sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Namun, dengan masuknya variabel pemoderasi yaitu persepsi keadilan pajak tidak memperkuat atau memperlemah kesadaran wajib pajak terhadap kepatuhan wajib pajak, persepsi keadilan pajak tidak memperkuat atau memperlemah kualitas pelayanan fiskus dan persepsi keadilan pajak tidak memperkuat atau memperlemah sosialisasi perpajakan terhadap kepatuhan wajib pajak.
THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT) Mustopa, Rosi Mika Aditya; Umiyati, Indah; Putri, Trisandi Eka
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.73

Abstract

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales
THE EFFECT OF COMPANY'S SIZE, INDUSTRIAL TYPE, PROFITABILITY, AND LEVERAGE TO SUSTAINABILITY REPORT DISCLOSURE Karlina, Wanti; Mulyati, Sri; Putri, Trisandi Eka
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.68

Abstract

Companies that reveal sustainability reports from year to year are increasing, but the number of companies is still far behind companies that do not discloes. To encourage companies to create sustainability reports, the National Center for Sustainability Reporting (NCSR) holds the annual Sustainability Reporting Award (SRA) that have been held since 2005. This study was conducted to determine the effect of company's size, industry type, profitability, and leverage on disclosure of sustainability report. The population used in this study are companies listed in the Sustainability Reporting Award (SRA). The technique of selecting sample is using purposive sampling.Sample according to the criteria obtained 20 companies during the observation period 2014-2016. Analyzing used in this research is multiple regression and hypothesis test using t test, f test, and coefficient of determination. The results of this study indicate that industry type and leverage variables affect the disclosure sustainability report. While the variable size of the company, and profitability does not affect the disclosure sustainability report.
AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY) Ramdhani, Virly; Mulyati, Sri; Putri, Trisandi Eka
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.66

Abstract

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation?s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is  quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.
THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE Anggita, Mala Ayu; Putri, Trisandi Eka; Kurniawan, Asep
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.914 KB) | DOI: 10.35310/accruals.v3i2.116

Abstract

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SUBANG Sofiah, Imas; Icih, Icih; Putri, Trisandi Eka
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.572 KB) | DOI: 10.32897/jsikap.v4i2.248

Abstract

This study aims to find out how the influence of the understanding of government accounting standards, organizational commitment and implementation of the code of ethics by the auditor's regional inspectorate on the quality of the financial statements of Subang Regency.The population in this study was 60 Regional Work Units (SKPD) in Subang Regency. Sample size determination uses the Slovin formula so that the sample taken is 52 SKPD. The accounting department was chosen as the respondent in the study. The sampling method uses the proportionate stratified random sampling method. The data analysis technique used is multiple regression analysis with the help of IBM SPSS Statistics 22 for Windows. The results showed that partially or simultaneously the variable understanding of government accounting standards, organizational commitment and the application of the code of ethics by the auditor of regional inspectorates had a positive and significant effect on the quality of the financial statements of Subang Regency.
THE EFFECT OF ATTITUDES, ORGANIZATIONAL COMMITMENTS, SEVERITY OF CHEATING LEVELS, PERSONAL COST OF REPORTING AND JOB COMMITMENT TO WHISTLEBLOWING INTENTIONS Mustopa, Komarudin; Kurniawan, Asep; Putri, Trisandi Eka
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.408 KB) | DOI: 10.35310/accruals.v4i01.408

Abstract

This study aims to determine the effect of Attitudes, Organizational Commitments, Severity of Cheating Levels, Personal Cost of Reporting and Professional Commitment to whistleblowing intentions. Data collection techniques are questionnaires. The population in this study were all Village government apparatus in Subang Regency and the sample in this study were 200 respondents. Hypothesis testing uses multiple regression analysis.            The results of this study indicate: (1) attitude influences the intention to conduct whistleblowing; (2) organizational commitment does not affect the intention to conduct whistleblowing; (3) Fraud severity level influences the intention to conduct whistleblowing; Personal Cost of Reporting has a negative effect on the intention to do a whistleblowing; (5) Job commitment influences the intention to conduct whistleblowing
DETERMINANTS OF EARNING PERSISTENCE Gunawan, Ardela Soehartinah; Icih, Icih; Putri, Trisandi Eka
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.222 KB) | DOI: 10.35310/accruals.v4i01.410

Abstract

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.