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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Kartika Pratiwi Putri
Universitas Winaya Mukti
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE Kartika Pratiwi Putri; Meita Chandra Devi; Dodi Tisna Amijaya
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.200

Abstract

Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and continued by using multiple linear regression analysis. The results of the study prove that the level of knowledge of taxation and fiscus services affect partially tax compliance by 3.5% and fiscus services by 57.2%. Simultaneous is influenced by knowledge of taxation and fiscus services by 60.7% and by 39.3% influenced by other factors.
EFFECTIVENESS AIS ON USER SATISFACTION, REAL TIME REPORTING TO THE ORGANIZATIONAL IMPACT Meita Candra Devi; Kartika Pratiwi Putri; Dodi Tisna Amijaya; Hendri Maulana
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i2.265

Abstract

Accounting Information System (AIS) is an important factor in increasing employee satisfaction and reporting company performance in real time. Research to find out the effectiveness of the adoption of AIS for user satisfaction and real-time reporting and to see the impact of the organization is done by the survey method. The number of respondent's National Private Commercial Banks was 45 from 65 population. Data collection was carried out by distributing questionnaires, and then analyzed using PLS (Partial Least Square). The results show that as partially the effectiveness applying AIS has a positive effect on user satisfaction of 28,353, real-time reporting and organizational impact. Partial user satisfaction and real-time reporting also have a positive effect on organizational impact. Simultaneously the effectiveness of implementing an AIS, user satisfaction and real time reporting also have a positive effect on the organization's impact. This finding reveals that AIS could increase the organization impact.
Quality of Tax Services and Tax Sanctions on Taxpayer Compliance Corporate Listing in KPP Madya Bandung Years 2017-2021 Wulan Nurbaiti Rahayu Febrian; Kartika Pratiwi Putri; Maria Lusiana Yulianti
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i3.122

Abstract

Taxes are the largest source of state revenue in Indonesia. Tax money paid by the public will be included in state revenue from the tax sector. In 2020 tax revenues have decreased due to the impact of the Covid-19 pandemic because the targets to be achieved are not in accordance with the actual results. The aim of the research is to find out whether the quality and tax sanctions affect the compliance of corporate taxpayers in fulfilling tax regulations. The research method used in this research is descriptive method and the approach used is a quantitative approach. The population in this study were corporate taxpayers registered at KPP Madya Bandung and the sample used was 92 corporate taxpayers. The results of the study concluded that the quality of tax services and tax sanctions partially have a significant positive effect on taxpayer compliance. The quality of tax services and tax sanctions simultaneously have a significant positive effect on taxpayer compliance.
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.819 KB) | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness.  The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
Banking Company Stock Price Model Winna Roswinna; Maria Lusiana Yulianti; Oyon Suharyono; Anna Noviana; Astrin Kusumawaardani; Kartika Pratiwi Putri; Rd Dewi Pertiwi
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the realm of economics, the banking sector plays a pivotal role as an intermediary between depositors and borrowers. Unique to this industry are financial ratios like the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR). In order to explore the effects of changing economic trends on Indonesian banking companies listed on the Stock Exchange from 2011 to 2016, this study analyzes variables such as CAR, LDR, ROA, and SBI. The sample size includes 27 consecutive banking companies listed from 2011 to 2016, and the analytical tool of choice is Eviews version 8. The study utilizes Least Square Pooled analysis, preceded by Fixed Effects Model and Random Effect Model analysis. The findings of this study reveal that the stock price fluctuations can be attributed to the processing variables of CAR, LDR, ROA, and SBI, which altogether account for 21.90%. Notably, the variables of CAR and ROA have a significant impact on the stock price, while LDR and SBI have no such effect
Co-Authors Anna Noviana Astrin Kusumawaardani devi, Meita candra Dodi Tisna Amijaya Hendri Maulana Maria Lusiana Yulianti Meita Candra Devi Meita Chandra Devi Oyon Suharyono R. Dewi Pertiwi Tri Utami Lestari Winna Roswinna Wulan Nurbaiti Rahayu Febrian