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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

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Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening M Rangga Arofhy; Ruswan Nurmadi; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 2 No 2 (2022): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.675 KB) | DOI: 10.47065/jamek.v2i2.222

Abstract

This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate person taxpayers registered at KPP Pratama Medan Polonia. The data analysis technique used was path analysis. The results showed that tax socialization and tax knowledge had a significant effect on taxpayer awareness, while tax sanctions had no significant effect on taxpayer awareness. tax sanctions and taxpayer awareness have a significant effect on taxpayer compliance, while taxation socialization and tax knowledge have no significant effect on taxpayer compliance. Tax sanctions and taxpayer awareness affect taxpayer compliance.Taxpayer awareness cannot intervene tax socialization, tax knowledge and tax sanctions on private person taxpayer compliance.
Pengaruh Profitabilitas, Solvabilitas, dan Umur Perusahaan terhadap Audit Delay dengan Ukuran Perusahaan sebagai Pemoderasi Al-azhary, Intania Putri; M Karya Satya Azhar; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1421

Abstract

This study aims to determine the effect of profitability, solvency, and company age on audit delay with company size as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with purposive sampling technique so that a research sample of 26 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period was obtained. This type of research uses associative research with a quantitative approach and uses secondary data. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a negative effect on audit delay, while solvency and company age have no effect on audit delay. The MRA test results show that company size is unable to moderate the effect of profitability, solvency, and company age on audit delay.
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Annisa Fadhillah Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Kersna Minan Listiorini M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Siregar, Rosyidah Tommy Tommy Yani Suryani