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All Journal Jurnal Akuntansi dan Pajak International Journal on Social Science, Economics and Art Open Access DRIVERset
Pita Rizki Handayani
Universitas 17 Agustus 1945 Jakarta
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
The Effect of Financial Statement Integration and Accountability Characteristics on Taxpayer Compliance Moderated by Nationalism Sihar Tambun; Pita Rizki Handayani
International Journal on Social Science, Economics and Art Vol. 11 No. 4 (2022): February: Social Science, Economics and Art
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v11i4.69

Abstract

The purpose of the study to prove nationalism as a moderating variable among the influence on the integration of financial statements and characteristics can be accounted for to taxpayer compliance. This type of research uses quantitative research methods. Quantitative research is research with data analyzed in the form of numbers. Quantitative descriptive research methods with the use of numbers from data collection, interpretation of data and exposure of results. This research procedure is done by conducting a questionnaire. Questionnaires are distributed using google form. The results of the study found that 1) financial statements intregation, characteristics can be accounted, and nationalism attitudes have a positive and significant effect on taxpayer compliance and 2) 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.
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.
The Effect of Financial Statement Integration and Accountability Characteristics on Taxpayer Compliance Moderated by Nationalism Sihar Tambun; Pita Rizki Handayani
International Journal on Social Science, Economics and Art Vol. 11 No. 4 (2022): February: Social Science, Economics and Art
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v11i4.69

Abstract

The purpose of the study to prove nationalism as a moderating variable among the influence on the integration of financial statements and characteristics can be accounted for to taxpayer compliance. This type of research uses quantitative research methods. Quantitative research is research with data analyzed in the form of numbers. Quantitative descriptive research methods with the use of numbers from data collection, interpretation of data and exposure of results. This research procedure is done by conducting a questionnaire. Questionnaires are distributed using google form. The results of the study found that 1) financial statements intregation, characteristics can be accounted, and nationalism attitudes have a positive and significant effect on taxpayer compliance and 2) 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 Sihar Tambun