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Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Ahmad Mukoffi Mukoffi; Poppy Indrihastuti; Sukarno Himawan Wibisono; Rosvita Selni Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i3.20187

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.

Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Ahmad Mukoffi Mukoffi; Poppy Indrihastuti; Sukarno Himawan Wibisono; Rosvita Selni Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i3.20187

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.

Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Ahmad Mukoffi Mukoffi; Poppy Indrihastuti; Sukarno Himawan Wibisono; Rosvita Selni Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i3.20187

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.

Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Ahmad Mukoffi Mukoffi; Poppy Indrihastuti; Sukarno Himawan Wibisono; Rosvita Selni Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i3.20187

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.

Analisis Anggaran Biaya Operasional Dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada Counter Crocs TM Di Kota Malang Febriana Maria Luan; Luh Dina Ekasari; Ahmad Mukoffi
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1963

The purpose of this research is to find out the operational budget and revenue budget affect the level of financial performance at the crocs tm counter in Malang City. The design of this research is to use a quantitative descriptive method, in this research the data sources used are secondary data and primary data. The data collection techniques used in this research are interviews and observation. The data analysis technique used is quantitative descriptive analysis. It was found in the results of this research that operational variables can have a significant effect on the change ratio, while the revenue budget has no significant effect on the change ratio in Counter Crocs TM in Malang City, Malang City

Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Vindi Slamet Sesari; Ahmad Mukoffi; Hermi Sularsih; Fidyah Arini Kusuma Wardhani
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.

Penyuluhan Perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Dalisodo Ahmad Mukoffi; Yayuk Sulistiyowati; Luh Dina Ekasari; Willy Trihardianto; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.40

MSMEs were one of the contributors to the resilience of the national economy during the 1998 crisis and absorbed a large number of informal workers, so they received government attention and guidance, especially in the field of taxation. However, due to weak access to information, most of MSMEs do not understand the benefits of fulfilling tax obligations, the methods to pay taxes, and the risks of ignoring the Government Regulations on Tax. MSME actors in Dalisodo Village are growing quite rapidly in numbers. Most of the businesses are in the field of plantations, dairy cows, and home businesses such as shops, stalls, and food businesses. However, their ability to manage finances is still very limited. Most of MSME actors in Dalisodo do not have financial reports, NPWP (Taxpayer Identification Number) , and understanding of taxes.

Penyuluhan Perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Dalisodo Ahmad Mukoffi; Yayuk Sulistiyowati; Luh Dina Ekasari; Willy Trihardianto; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.40

MSMEs were one of the contributors to the resilience of the national economy during the 1998 crisis and absorbed a large number of informal workers, so they received government attention and guidance, especially in the field of taxation. However, due to weak access to information, most of MSMEs do not understand the benefits of fulfilling tax obligations, the methods to pay taxes, and the risks of ignoring the Government Regulations on Tax. MSME actors in Dalisodo Village are growing quite rapidly in numbers. Most of the businesses are in the field of plantations, dairy cows, and home businesses such as shops, stalls, and food businesses. However, their ability to manage finances is still very limited. Most of MSME actors in Dalisodo do not have financial reports, NPWP (Taxpayer Identification Number) , and understanding of taxes.

SISTEM PERPAJAKAN, NORMA DAN KEADILAN PADA PENGGELAPAN PAJAK Luhdina Eka Sari; Yayuk S; Leonarda Bau; ahmad mukoffie mukoffi; Sri Indah
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3291

Abstract Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.

An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia Ahmad Mukoffi; Hendrik Suhendri; Dwi Hastuti; Meliyana Meliyana; Sri Indah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 4 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i4.20394

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

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