Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Wahana Pendidikan

Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, dan Audit Client Tenure Terhadap Opini Audit Going Concern Fanny Khamillah Hasim; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.668 KB) | DOI: 10.5281/zenodo.7781125

Abstract

This study examines the financial condition of companies, company size, and tenure of audit clients. These will affect the going concern audit report. Building on previous research, this study aims to strengthen relationships or influences between variables. The purpose of writing this article is to hypothesize the effects between variables for further study. The results of this literature review article are his three hypotheses: 1) An entity's financial condition affects the audit opinion on going concern; 2) Company size impacts going concern reporting; 3) Audits of tenured clients influence the opinion of going concern audits
Literature Review of the Influence of Tax Dissemination, Tax Sanctions and Taxs System on Individual Taxpayer Compliance (Empirical Studyion Taxpayersiin East Jakarta) Juhdi Ropiki; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7781636

Abstract

Taxes are the prima donna of Indonesia's income, where the donated taxes are almost 80%. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews taxpayer compliance that is influenced by tax socialization, tax sanctions, and the tax system. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: 1) Socialization of taxation affects taxpayer compliance, 2) Tax Sanctions affect taxpayer compliance, 3) Taxation System affects taxpayer compliance, and 4) Socialization of taxation, Tax Sanctions, and Taxation Systems have an effect simultaneously on taxpayer compliance.