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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : The Indonesian Journal of Accounting Research

 1 
Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs Eko Lasmono; Dekar Urumsah
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.572

Abstract

This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of SMSE, namely tax policy, tax knowledge, tax sanctions, and tax incentives. This study adopted the attribution theory and used a quantitative approach employing a survey method by distributing the questionnaires related to paying online sales tax to the individual taxpayers of MSMEs. A total of 159 respondent data across Yogyakarta, Central Java, and Lampung who met the criteria were analyzed and tested using Structural Equation Modeling (SEM) with the help of smartPLS 3.0. The results of this study indicate that tax knowledge and tax sanctions have significant effects on tax compliance, but tax policy has no significant effect on tax compliance. Likewise, tax incentives are not able to moderate the relationships between tax policy, tax knowledge, as well as tax sanctions and tax compliance.
Factors Influencing Business Intelligence Data Collection Strategies Hanif Faidz Rahadian; Dekar Urumsah
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.276 KB) | DOI: 10.33312/ijar.376

Abstract

Abstract: This research purposed to examines the influence of institutional isomorphism and competitive pressure on business intelligence (BI) data collection strategies which are problem driven and comprehensive through 3 purposes of BI (insightfulness, consistency, organizational transformation). The populations of this research are managers and employees who are working at the same level as the manager at PT. Telekomunikasi Indonesia Tbk. in Witel Yogyakarta Special Region, Witel Purwokerto, and Division Digital Business Central Jakarta. Statistic tool used to test the hypothesis is the structural equation model (SEM) with SmartPLS software. Data were collected from 96 respondents which spread to three regions of Telkom office with direct questionnaire method. The result of this research shows that only BI purpose consistency that did not have a positive relation to the strategy comprehensive BI data collection strategy.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh isomorfisma institusional dan tekanan kompetitif terhadap strategi pengumpulan data intelijen bisnis (BI) yang didorong oleh masalah dan komprehensif melalui 3 tujuan BI (insightfulness, konsistensi, transformasi organisasi). Populasi penelitian ini adalah manajer dan karyawan yang bekerja pada level yang sama dengan manajer di PT. Telekomunikasi Indonesia Tbk. di Witel Daerah Istimewa Yogyakarta, Witel Purwokerto, dan Divisi Bisnis Digital Jakarta Pusat. Alat statistik yang digunakan untuk menguji hipotesis adalah structural equation model (SEM) dengan perangkat lunak SmartPLS. Data dikumpulkan dari 96 responden yang tersebar di tiga wilayah kantor Telkom dengan metode kuesioner langsung. Hasil penelitian menunjukkan bahwa hanya konsistensi tujuan BI yang tidak memiliki hubungan positif dengan strategi strategi pengumpulan data BI yang komprehensif.
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Adzka Rosa Sanjayyana Ali Riza Andi Agung Kurniawan Arifuddin Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Aulia Wulan Dari Briyan Efflin Syahputra Daurrohmah, Eka Wirajuang Definta Mahendrawati Dini Windartanti Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fitra Roman Cahaya Gilang Nugroho Hanif Faidz Rahadian Hari Tri Wibowo Heri Ramadhansyah Ira Oktaviana Linda Sulistyorini Mislya Rahmida Mislya Rahmida Moh Fresal Sugeha Muhammad Dzikri Hadiyarroyyan Nidya Nurul Aisya Nugroho, Gilang Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rintan Falah Ispridevi Rizki Hamdani Seto Satriyo Bayu Aji Seto Satriyo Bayu Aji Sumartono, Sumartono Sutari Sutari Wirawan Hardinto Wisnu Cahyono