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All Journal MEDIA BINA ILMIAH JURNAL LENTERA AKUNTANSI
Ariefanda Iqbal Perdhana
Politeknik Negeri Pontianak
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH MODERNISASI SISTEM PELAPORAN PAJAK E – FILLING DAN PENGETAHUAN PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Pegawai Negeri Sipil/ASN Di Lingkungan Politeknik Negeri Pontianak Tahun 2019) Sari Zawitri; Ariefanda Iqbal Perdhana; Chornolius Hendreo; Zulfikar Zulfikar
MEDIA BINA ILMIAH Vol 14, No 2: September 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v14i2.1369

Abstract

This study aims to determine whether there is a partial and simultaneous influence the modernization tax administration systems e-filling and knowledge of taxpayers on taxpayer compliance at KPP Pratama Pontianak. The population in this study is of civil servant who were enrolled at the polytechnic of the country Pontianak as taxpayers at KPP Pratama Pontianak. Then the sample collection to responden done in a nonprobability sampling to technique purposive sampling. The method of data collection is done by distributing questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis that has been done, it can be concluded  the modernization tax administration systems e-filling and knowledge of taxpayers has a significant effect on tax compliance both partially and simultaneously. The modernization tax administration systems e-filling the sig. 0,016 and t count of 2,481. And then knowledge of taxpayes has positive and significant 0,000 and t count 6,865 far bigger than 1,570 table. The coefficients determination or R square is of 70,4%, so conclusion hypothesis third aslso accepted, based on value F 72,672 and significant as much 0,000 in table output anova. The outer covering of research that prompted local authorities to make a rule binding/ informed about the tax administration systems modernization e-filling to boost compliance taxpayers.
FIRM SIZE MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Rahman Sastrawan; Ariefanda Iqbal Perdhana; Chornolius Hendreo
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.718

Abstract

The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.Key words: Corporate Social Responsibility, Good Corporate Governance, Company Size, Company
Co-Authors Chornolius Hendreo Rahman Sastrawan Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Zulfikar Zulfikar