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All Journal Jurnal Pendidikan Ekonomi Undiksha Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Biodidaktika : Jurnal Biologi dan Pembelajarannya Jurnal Akuntansi dan Pajak IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Buana Akuntansi Tunas Nusantara Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdi Panca Marga Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian TELL - US JOURNAL
Dian Purnamasari
Universitas Katolik Widya Mandala Surabaya
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Journal : Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

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DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA Margareth Enrica Sebastian; Dian Purnama Sari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.
KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
Co-Authors Agnes Utari Widyaningdyah Agustina Felisia Budianto - Tedjasuksmana Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Christian Gunawan Deny Tri Ardianto Eirene Puspita Wardoyo Erandaru Erandaru Erwin Saraswati Hari Setyo Widodo Heffi Alberida Indra Widianto Iwan Triyuwono Jesica Handoko Julius F Nagel Lindrawati Lindrawati Lodovicus Lasdi Margareth Enrica Sebastian Matilde Agnes Oktaviani Maychelie Vincent Michael Michael Natalia Kristina Novrida Qudsi Lutfillah Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Purwanto, Marini Rahayu Rahayu Reza Puji Paramitha Richard Andrew Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Shanti Sintong Josua Parlindungan Simamora Sri Rahayu Susanna Hartanto Susanna Hartanto Thalia Renata Octavia Vincent, Maychelie Vonny Whidyawhati Yenny Muliawaty Yudi - Yudi Yudi