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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Indonesian Journal of Economics and Management Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)
Dini Wahjoe Hapsari
Universitas Telkom
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT Rinda Dwi Utami; Dini Wahjoe Hapsari; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.149 KB) | DOI: 10.23969/jrak.v11i1.1698

Abstract

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.
KUALITAS AUDIT, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Kartika Khairunisa; Dini Wahjoe Hapsari; Wiwin Aminah
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.528 KB) | DOI: 10.23969/jrak.v9i1.366

Abstract

This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011-2015. The population in this research is a food and beverage manufacture company listed in Indonesia Stock Exchange (BEI) in 2011-2015. The sampling techniques used are namely puposive sampling and 10 food and beverage manufacture companies with the period of observation for 5 (five) years so we can get 50 units of samples in this research. Data analysis methods in this research is a panel data regression analysis. The results of the study showed that the audit quality, corporate social responsibility, and company size compensation simultaneously affect a significant tax avoidance. Partially, audit quality and corporate social responsibility negatively effect significant tax avoidance, while company size compensation does not affect a significant tax avoidance.
PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Meiska Lianty; Dini Wahjoe Hapsari; Kurnia K
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.079 KB) | DOI: 10.23969/jrak.v9i2.579

Abstract

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
Co-Authors Ajeng Luthfiyatul Farida Annisa Nurbaiti Ardan Gani Asalam Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Eka Aprillian Elly Suryani Fanisa Putri Agustya Feyzar Alif Akbar Fiarniah, Dini Ghifari Yudhantara Irna Liani Putri Anjanni Kartika Khairunisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Krishna Kusumahadi Kurnia K Meiska Lianty Muhammad Fadhil Syafiq Ramadhan Muhammad Iqbal Maulana Faqih Mumtaz Jiddan Nabila Roma Norris Nurul Fithri Putu Wahyudi Sinduarta Rayi Hana Melinda Rika A Susanti Rinda Dwi Utami Sri Rahayu Titania Pryti Margawati Vennika Qashash Wiwin Aminah Yeni Jelita Jelita