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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Aliah Ghina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INTENSIFIKASI PAJAK DALAM PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN Aliah Ghina
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.223 KB) | DOI: 10.31955/mea.v4i3.304

Abstract

Tax revenue is a source of funds for a country. Researchers want to examine the application of intensification, namely taxpayers, inspection and collection of taxpayers to optimize tax revenue. From this study it can be concluded that the application of tax carried out by (KPP Madya) in the city of Palembang in 2010-2014 has been optimal, as evidenced by the number of taxpayer compliance and tax audits increasing tax revenue exceeding the target 97.21% but not for the results of tax collection which is still less than optimal because the uncollectible rate is still high at 57.01%.
PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI Aliah Ghina; Sugiono Paulus; Devianti Yunita Harahap
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.509 KB) | DOI: 10.31955/mea.v6i3.2534

Abstract

Pengujian pada audit report lag dengan menggunakan karakteristik auditor eksternal yaitu specialization industrial auditor, experience auditor, continuing professional education sebagai variabel independen, variabel moderasi effectiveness of the audit committee dan variable kontrol financial condition dan firm size di Bursa Efek Indonesia pada sektor usaha trade, service, and investmen periode 2016 s.d 2019 digunakan penulis pada penelitian ini. Metode purposive sampling digunakan, sehingga sampel 97 perusahaan, periode pengamatan 4 tahun, menghasilkan 388 laporan audit perusahaan. Pengolahan data menggunakan aplikasi Eviews 12. Temuan pengujian disimpulkan secara simultan continuing professional education, experience auditor, specialization industrial auditor, financial condition, and firm size berpengaruh pada audit report lag secara signifikan. Pada pengujian parsial terdapat dua variabel yang berpengaruh specialization industrial auditor berpengaruh negatif signifikan dan financial condition terhadap audit report lag signifikan berpengaruh positif. Untuk variabel moderasi effectiveness of the audit committee dapat memoderasi variabel continuing professional education pada audit report lag, untuk variabel experience auditor dan specialization industrial auditor pada pengujian ini tidak menunujukan pengaruh signifikan.
Co-Authors Devianti Yunita Harahap Sugiono Paulus