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<![CDATA[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 ]]>
<![CDATA[Putri, Trisandi Eka]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/10.33558/jrak.v9i2.1589
<![CDATA[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.]]>
<![CDATA[PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY ]]>
<![CDATA[Meiyanti, Fajar]]>;
<![CDATA[Icih]]>;
<![CDATA[Eka Putri, Trisandi]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v1i2.8
<![CDATA[The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5% error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.]]>
<![CDATA[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 ]]>
<![CDATA[Putri, Trisandi Eka]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i1.1886
<![CDATA[This study aims to determine the effect of taxpayers awareness, tax service quality and tax socialization on PP 23 Year 2018 tax compliance with perceptions of tax fairness as a moderating variable on KPP Pratama Subang Tax Office. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires. The population in this study are taxpayers who have businesses/SMEs in Subang Regency, and samples in this study are SMEs taxpayers registered in KPP Pratama as many as 155 respondents. Hypothesis testing using multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that taxpayers awareness has a positive effect on taxpayer compliance, tax service quality has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, in addition simultaneous awareness of taxpayer, quality of tax services, and influential tax socialization positive for taxpayer compliance. However, with the inclusion of moderating variables namely the perception of tax fairness does not strengthen or weaken the awareness of taxpayers on taxpayer compliance, perceptions of tax justice do not strengthen or weaken the quality of tax services and perceptions of tax fairness do not strengthen or weaken taxation socialization on tax compliance.]]>
<![CDATA[COMPARATIVE ANALYSIS OF INDONESIA CAPITAL MARKET REACTION BEFORE AND AFTER ANNOUNCEMENT OF PRESIDENTIAL ELECTIONS UNITED STATES 2016 DONALD TRUMP (Event Studies On Shares Member Index LQ-45) ]]>
<![CDATA[Gunawan Jamaludin]]>;
<![CDATA[Sri Mulyati]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v2i1.3
<![CDATA[This study aims to determine the empirical evidence of differences before and after the announcement of the results of the election of President of the United States 2016 Donald Trump against the average abnormal return, trading volume trading activities, and frequency trading activities of shares in the capital market in Indonesia. This study is an event study with a 15-day window event that begins on October 31 2016 (t-7) to November 18, 2016 (t+7) and the date of the announcement of the 2016 Presidential Election of the United States of America which falls on November 9, 2016 as (t0). The sample used in this research is 24 stock members of LQ-45 index chosen by purposive sampling method. The data used in this study is secondary data sourced from the website of Indonesia Stock Exchange (http://www.idx.co.id/). Expected return in this study using market model. Then the data is analyzed using Microsoft Excel 2010 and SPSS 22 applications. The result of the research shows that based on the result of paired-samples t-test it can be concluded that statistically the average difference of abnormal return variable before and after announcement of election result of President of United States 2016 Donald Trump, then based on result of wilcoxon signed rank test can be concluded that statistically the average difference of trading volume activity volume variables, and the frequency of trading activity of stock before and after the announcement of the result of the election of President of the United States 2016 Donald Trump.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) ]]>
<![CDATA[Risma Nuraeni]]>;
<![CDATA[Sri Mulyati]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v2i1.8
<![CDATA[audit, dan konsentrasi pasar terhadap persistensi laba. Data yang digunakan adalah data perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Sampel dipilih dengan menggunakan motode purposive sampling. Sampel yang sesuai kriteria diperoleh sebanyak 32 perusahaan selama periode pengamatan 2013-2015, jadi jumlah akhir data observasi yaitu 96 (32 x 3). Kemudian data dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 9. Hasil penelitian menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, karena sedikitnya persentasi kepemilikan saham oleh manajerial. Ukuran perusahaan berpengaruh negatif terhadap persistensi laba, sedangkan leverage, fee audit dan konsentrasi pasar berpengaruh positif terhadap persistensi laba. Variabel kepemilikan manajerial, ukuran perusahaan, leverage, fee audit dan konsentrasi pasar secara bersamasama berpengaruh terhadap persistensi laba]]>
<![CDATA[THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE ]]>
<![CDATA[Mala Ayu Anggita]]>;
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Asep Kurniawan]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v3i2.116
<![CDATA[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]]>
<![CDATA[THE EFFECT OF ATTITUDES, ORGANIZATIONAL COMMITMENTS, SEVERITY OF CHEATING LEVELS, PERSONAL COST OF REPORTING AND JOB COMMITMENT TO WHISTLEBLOWING INTENTIONS ]]>
<![CDATA[Komarudin Mustopa]]>;
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.408
<![CDATA[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]]>
<![CDATA[DETERMINANTS OF EARNING PERSISTENCE ]]>
<![CDATA[Ardela Soehartinah Gunawan]]>;
<![CDATA[Icih Icih]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.410
<![CDATA[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.]]>
<![CDATA[DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE ]]>
<![CDATA[Farida Rika Arini]]>;
<![CDATA[Icih Icih]]>;
<![CDATA[Trisandi Eka Putri]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v5i01.686
<![CDATA[This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.]]>
<![CDATA[THE EFFECT OF BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN, DIVIDEND PAYOUT RATIO AND INFLATION ON HOLDING PERIOD ]]>
<![CDATA[Trisandi Eka Putri]]>;
<![CDATA[Icih Icih]]>;
<![CDATA[Nisa Halimatusyadiah]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v5i02.886
<![CDATA[This study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the sample criteria, there were 30 companies for LQ45 companies and 116 companies for Non LQ45 companies. The results showed that the bid-ask spread, market value, dividend payout ratio, and inflation had a significant positive effect on the holding period for both LQ45 and non-LQ45 companies. While the Variant return variable has a different effect, wherein the LQ45 company the return variance variable has no effect on the holding period while in the Non-LQ45 company the return variance variable has a significant negative effect on the holding period.]]>
