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All Journal Jurnal Ilmiah Wahana Akuntansi Journal of Vision and Ideas (VISA)
Indah Mulyasari
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO Nuramalia Hasanah; Mochamad Razief Aditya; Indah Mulyasari
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.026

Abstract

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
Pengaruh SPI, Kepatuhan Peraturan Perundang-Undangan, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan terhadap Opini Audit BPK. Nurul Fitria Kamilah; Adam Zakaria; Indah Mulyasari
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.6225

Abstract

The research aimed to obtain empirical evidence regarding the effect of the internal control system, compliance with regulations and laws, and follow-up of audit recommendations on BPK audit opinion. The population of the research is the Ministry and Institution listed in Ikhtisar Hasil Pemeriksaan Semester (IHPS) I 2019 with the observation period during 2016 – 2018. The data was obtained by http://bpk.go.id and Pusat Informasi dan Komunikasi (PIK) BPK RI. The sampling method was performed using the purposive sampling method and obtained 85 samples with the result of 255 observation data. The analysis method was performed using logistic ordinal regression. The result of the research showed that the internal control system has no significant effect on BPK audit opinion. In contrast, compliance with regulations and laws, and follow-up of audit recommendations have a significant effect on BPK audit opinion.
Co-Authors Mochamad Razief Aditya Nuramalia Hasanah Nurul Fitria Kamilah Zakaria, Adam