Article Per Year (5 Year)
p-Index From 2019 - 2024
1.633
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Aplikasi Bisnis Journal of Contemporary Accounting ACE : Accounting Research Journal Rahmatan Lil’alamin Journal of Community Services (RLA) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Afuan Fajrian Putra
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Akuntansi Indonesia

 1 
PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK Afuan Fajrian Putra
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.1-12

Abstract

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used inthis study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on taxcompliance in paying taxes. This research will examine these factors either simultaneously or partially. The populationused in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in thisresearch is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysismethod is by multiple regression with the help of statistical software SPSS version 16. The results of this researchindicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneouslysignificant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and thetransparency of the tax are doesn’t positive effect to tax compliance in paying taxes and just ethical factor is positiveeffect to tax compliance in paying taxes.Keywords: Ethics, Tax Penalties, Modernization the System, Tax Transparency, Tax Compliance
Analisis Efektivitas dan Efisiensi Anggaran Belanja (Studi Empiris pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman) Afuan Fajrian Putra; Novia Dhiniharitsa
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.1-10

Abstract

This research is the result of an internship report which is described to show the facts and explain the nature of the object under study.This research aims to analyze the effectiveness and efficiency of the budget. The object of this research is the National Unity and Politics Agency of Sleman Regency. The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category
NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI Afuan Fajrian Putra; Yestias Maharani
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.1-11

Abstract

This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention
Co-Authors Amir Hakim bin Osman Chivalrind Ghanevi Ayuntari Filza Ramdani Maharani, Yestias Marfuah Marfuah Marfuah Novia Dhiniharitsa Selfira Salsabilla Setiaji, Hari Sita Dewi Kusumaningrum Suwaldiman Suwaldiman