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All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science Jurnal Akuntansi Bisnis Pelita Bangsa Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian
Wulandari, Dian Sulistyorini
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Journal : Jurnal Akuntansi Bisnis Pelita Bangsa

 1 
Tingkat Pemahaman Pajak, Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Dengan Peran Lingkungan Sebagai Variabel Moderasi Purba, Jamian; Wulandari, Dian Sulistyorini; Widyaningsih, Winda
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1578

Abstract

ABSTRACT This study examines the effect of tax comprehension level, e-filing implementation, and tax penalties on individual taxpayer compliance with the role of the environment as a moderating variable. The population used in this study comprises taxpayers who understand the process of reporting and paying taxes. The data consists of 100 respondents collected through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results show that the tax comprehension level does not have a significant effect on individual taxpayer compliance. The implementation of e-filing has a significant effect on individual taxpayer compliance. Tax penalties do not have an effect on individual taxpayer compliance. The role of the environment has a significant effect on individual taxpayer compliance. The tax comprehension level on individual taxpayer compliance, when moderated by the role of the environment, does not have a significant effect. The implementation of e-Filing on individual taxpayer compliance, when moderated by the role of the environment, has a significant effect. Tax penalties on individual taxpayer compliance, when moderated by the role of the environment, have a significant effect.
Enhancing Tax Compliance: The Role of Awareness, Regulation Understanding, and Perceived System Effectiveness Among Self-Employed Individuals Fuadi, Agus; Wulandari, Dian Sulistyorini; Loka, Sedayu Puspapita
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1800

Abstract

Indonesia's national revenue is witnessing substantial annual growth, primarily driven by its diverse natural resources that bolster government income. Among these sources, the tax department is the foremost contributor to the state's revenue. Maintaining the nation's stability and progress requires consistent tax payments from all taxpayers to improve compliance levels. This study examines how taxpayer awareness, understanding of tax regulations, and perceptions of the tax system's effectiveness influence the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan. Utilizing random sampling and determining the sample size through the Slovin formula, the study collects responses from 94 respondents within the population of independent workers registered at KPP Pratama Cikarang Selatan. A quantitative approach is employed, with primary data gathered through questionnaires and analyzed using multiple linear regression analysis. The results reveal that understanding tax regulations and perceptions of the tax system's effectiveness positively impact the willingness to pay taxes, while taxpayer awareness does not have a significant influence. Furthermore, collectively, taxpayer awareness, comprehension of tax regulations, and perceptions of the tax system's effectiveness significantly affect the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan.
Dampak Dinamika Arus Kas terhadap Return Saham: Peran Moderasi Laba Akuntansi Yulianti, Vista; Wulandari, Dian Sulistyorini; Balqis, Hera Afifah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1824

Abstract

Penelitian ini bertujuan untuk memperluas pemahaman tentang dampak arus kas operasi terhadap return saham dengan mempertimbangkan peran laba akuntansi sebagai variabel moderasi. Fokus penelitian adalah pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2021. Sampel yang digunakan mencakup 13 perusahaan otomotif dari tahun 2017 hingga 2021, dengan total 65 observasi, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan aplikasi Eviews 12, dan pendekatan statistik yang diterapkan adalah regresi. Hasil analisis menunjukkan bahwa arus kas operasi menunjukkan pengaruh signifikan terhadap harga saham. Laba akuntansi tidak dapat memoderasi pengaruh arus kas operasi terhadap harga saham. Temuan ini menegaskan bahwa meskipun arus kas operasi berperan penting dalam menentukan nilai saham perusahaan, laba akuntansi tidak berfungsi sebagai variabel moderasi yang efektif dalam hubungan ini. Dengan demikian, arus kas operasi tetap menjadi indikator utama yang memengaruhi harga saham secara langsung, sementara laba akuntansi tidak memberikan kontribusi signifikan dalam memperkuat atau melemahkan dampak arus kas operasi terhadap pergerakan harga saham. Penelitian ini menyarankan bahwa investor dan analis keuangan sebaiknya fokus pada arus kas operasional sebagai faktor utama dalam penilaian saham, tanpa harus terlalu mengandalkan laba akuntansi sebagai elemen moderasi.
Co-Authors Ahmad Bukhori Muslim, Ahmad Bukhori Aji Saputra, Aji Balqis, Hera Afifah Dasman, Sunita Djatnicka, Erlina Fuadi, Agus Hidayat, Nazwa Putri Karomah, Laelatul Kustina, Lisa Kuwat Riyanto Loka, Sedayu Puspapita Maryadi, Adi Oktaviano, Benny Pasha, Revina Purba, Jamian Purnomo, Grenda Galih Rustianah, Rustianah WIDIASTUTI - Widyaningsih, Winda Wulandari, Tirin Yulianti, Vista