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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Teknobisnis Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Jurnal Teknik Industri AFRE Accounting Financial Review Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) MEDIA STUDI EKONOMI JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian UNDIKMA Journal of Entrepreneurship & Business International Journal on Social Science, Economics and Art juremi: jurnal riset ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Cendekia Ilmiah Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Bisnis dan Kewirausahaan Berdikari : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Open Access DRIVERset J-CEKI Joong-Ki
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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Journal : Jurnal Akuntansi dan Pajak

 1 
Pengaruh Transparansi Laporan Keuangan dan Integrasi Laporan Keuangan terhadap Kepatuhan Wajib Pajak yang Dimoderasi oleh Etika Profesi Akuntan Pita Rizki Handayani; Sihar Tambun
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4002

Abstract

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that 1) financial statements transparency, financial statements integration, and ethics of the management accountant profession had a positive and significant effect on taxpayer compliance and 2) financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance.
Determinan Kepatuhan Wajib Pajak Serta Dampak Moderasi Nasionalisme dan Etika Profesi Akuntan Manajemen Sihar Tambun; Pita Rizki Handayani
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5359

Abstract

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that financial statements transparency, financial statements integration, and ethics of the management accountant profession, characteristics can be accounted, and nasionalism had a positive and significant effect on taxpayer compliance and financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance. Nationalism attitudes have a positive and significant effect on taxpayer compliance and moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.
Co-Authors Agnes Do Parago Andre Manuel Ani Haryati Ani Haryati Arista Endhah Maylani Ayu Pratiwi Bagita Bagita Diah Safitri Diansyah Diansyah Donny Syahputra Eko Witriyanto Erna Cahyati Erwin Bachtiar Eva Reviana Fitri Nurwanti Fitri Nurwanti Gianida Utari Gunawan Helena Sitorus Heryanto Heryanto Heryanto Heryanto Hilwa Fithratul Qodary Iga Putri Hawani Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Jian Ariani Kartika Ratna Handayani Kiko Armenita Julito Laura S, Netty Lenna Christin Lia agnes Ratmasari Sihotang Lukiyana, Lukiyana Maya Rofika Mega Permatasari Mila Septriani Mochammad Fadzry Nikmatuloh Permana Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri Nurul Aulia Ananda Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly Resti Riandini Riris Rotua Sitorus Robiur Rahmat Putra Satriyo Atmojo Siti Barokah Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Tania Alvianita Pramudya Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita