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The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance Hani Hanifah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test indicates the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption not affect taxpayer compliance.

Implementation of Village Fund Management Irman Nurhakim; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

Factors Affecting Information Quality of Local Government Financial Statement Fakhri Triasa Anggriawan; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements are the application of Government Accounting Standards, human resources quality, internal control system, utilization of information technology, organizational commitment, the role of internal auditors, assets, external factors, and the operational fund management of special schools for West Bandung District Education Office.

The Role of Government Internal Control Systems and Utilization of Information Technology in Quality Reports Evelytha Goutama; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

The Influence of Application Government Internal Control System, Asset Management and Human Resources Competencies to Financial Accountability Sabrina Nur Fhadillah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The application of Government Internal Control System significantly influence financial accountability of Bandung Municipal Government with 0,016640 percentage or 1,166%; (2) Asset management significantly influence financial accountability of Bandung Municipal Government with 0,423200 percentage or 42,32%; (3) The human resource competencies significantly influence financial accountability of Bandung Municipal Government with 0,356208 percentage or 35,62%. Also, the simultaneous influence of government internal control system, asset management, and human resources competencies to financial accountability are 79.6%, and amount of the rest is 20,4% affected by another factor outside of this research. In Local Work Unit, Bandung municipal still need supervision about accountability and recording to local asset and improve commitment leader. With the expected improvements in the government's financial statements, the financial statements of Bandung municipal could be better in 2017.

The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs) Sizka Rismaningsih Lestary; Memed Sueb; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31998

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

Analysis of Factors that Influence Taxpayers Compliance in Fulfilling Taxation Obligations Ayu Fuady Sania; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

This study aims to determine the factors that affect taxpayer compliance. This research uses taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research are e-Commerce business actor who uses an online marketplace. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded that taxpayer awareness, moral obligations, and the quality of tax service simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the taxpayer awareness, and the quality of tax service has a positive and significant effect on taxpayer compliance, while the moral obligation has not a positive and significant effect on taxpayer compliance.

The Impact of Tax Incentives on Foreign Direct Investment: The Case of Tax Holiday and Corporate Income Tax Rates in Indonesia Muhammad Ikhsan Bella; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34397

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of two models, namely testing without control variables and with control variables. The study results without control variables show that the tax holiday positively and significantly affects FDI inflows. In contrast, the corporate income tax rate has a negative and significant effect on FDI inflows. The study results with control variables show that the tax holiday positively and significantly affects FDI inflows, income tax rates, and trade openness negatively and significantly affects FDI inflows. In contrast, Gross Domestic Product (GDP) growth and inflation have no significant effect on FDI inflows.

The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance Rifqi Subhanullah Hutama; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a positive effect with a contribution of 24.3% influence, budget goals clarity has a positive effect on the contribution of the influence of 20.3%, and the control system implementation has a positive effect on the contribution of the influence of 28.8% on the Government of Karawang Regency.

Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis Andini Dwiyanti; Nunuy Nur Afiah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.44585

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies.

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