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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Insan Cita Bongaya Research Journal
Rinaldy, Syiar
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Economics, Econometrics & Finance

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Journal : Insan Cita Bongaya Research Journal

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Dampak Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak (KPP) Madya Makassar Rinaldy, Syiar; Ruslan
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.17

Abstract

Taxes are the main source of state revenue, so efforts to improve taxpayer compliance are important. The purpose of this research is to measure and analyze the effect of modern tax administration system on taxpayer compliance. The research population is the number of taxpayers registered at the Makassar Madya Tax Service Office. The sampling technique used is simple random sampling. The number of samples is 100 taxpayers. Data collected by questionnaire technique. The data analysis technique used simple regression analysis. The results showed that the modern tax administration system has a significant positive effect on taxpayer compliance.
Pengaruh Efektifitas Sistem Pengendalian Intern dan Good Coorporate Governance Terhadap Kecenderungan Fraud pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Dahyuni Darwis; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.85

Abstract

This study aims to determine the influence of the effectiveness of the internal control system and good governance on fraud tendencies in the Bantaeng Regency Regional Financial and Asset Management Revenue Office. Data collection using primary data obtained from questionnaires using purposive sampling techniques. The population is all employees of the Bantaeng Regency Financial and Asset Management Revenue Office, while the sample taken amounted to 77 respondents. The number of data analyzed was 52 data. The data analysis method uses multiple regression techniques. The results showed that the internal control system had a significant negative effect on fraud tendencies and good corporate governance had a significant negative effect on fraud tendencies.
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan Eldi; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.97

Abstract

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.
Co-Authors Dahyuni Darwis eldi Nur Azizah Basmar, Nur Azizah Ruslan Sahidah, Sahidah