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All Journal Jurnal Ilmiah Ekonomi Islam JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kajian Akuntansi
Lely Suryani
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

 1 
PENGARUH KEBIJAKAN TATA CARA PEMBUATAN DAN PELAPORAN FAKTUR PAJAK BERBENTUK ELEKTRONIK TERHADAP PENGUSAHA KENA PAJAK DENGAN TINGKAT PEMAHAMAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada KPP Pratama Pondok Aren) Ade Auliya Putri; Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.614 KB) | DOI: 10.32493/jiaup.v5i2.902

Abstract

The purpose of this research is to know and analyze the influence of the policy of procedure of making and reporting tax invoice electronic form to taxable entrepreneur with level of understanding as moderation variable. This study used primary data in the form of questionnaires distributed in KPP Pratama Pondok Aren. Data processing using Statistical Product and Service Solution for Windows version 22 (SPSS version 22). The analysis method used is Data Quality Test (Validity Test, Realibility & Multicolinearity Test), Multiple Linear Regression Test, Correlation Coefficient Test, Coefficient of Determination Test, F Test and T Test, Absolute Difference Test. Based on the results of multiple regression test and multiple moderation regression, partially the policy of making procedure has no effect on the taxable entrepreneur but the reporting of tax invoice in the form of electronics has an effect  to the taxable entrepreneur. While the procedures for making and reporting tax invoices in the form of electronic, influence the taxable entrepreneurs. While simultaneously the procedure of manufacture and reporting tax invoice in the form of electronics do not affect the taxable entrepreneurs with the level of understanding as a moderation variable..
TEKNOLOGI INFORMASI, PROFESIONALISME ACCOUNT REPRESENTATIVE DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.198 KB) | DOI: 10.32493/jiaup.v7i1.2202

Abstract

Research on the effect of information technology, account representative professionalism and e-tax applications on tax revenue in the Pratama Tax Office in Kebayoran Baru Tiga. The sampling method and the use of primary data through random sampling. multiple linear regression is used in analyzing data. Each variable uses the validity test and reliability test so that the r count> r table and the Cronbach Alpha value> 0.60. The results of the normality test obtained 0.121. Partially, information technology has no effect on tax revenues, while account representative professionalism is positive, there is a significant and significant effect on tax revenue. Simultaneously, information technology and professionalism of account representatives have a positive and significant influence on tax revenue with fcount> ftabel.
Co-Authors Ade Auliya Putri Asih Handayani Sasmita Sari Ardaninggar