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All Journal Madani: Multidisciplinary Scientific Journal
Lidia Margaretta Purba
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi Penjualan, Penerimaan Kas dan Pengeluaran Kas Terhadap Pengendalian Internal Lidia Margaretta Purba; Cris Kuntadi; Rachmat Pramukty
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 5 (2023): Juni
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of the relationship or influence between variables. In this article, the literature on Accounting Information Systems discusses the components that influence Internal Control, including Accounting Information Systems for Sales, Cash Receipts, and Cash Disbursements. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) Sales Accounting Information Systems affect Internal Control; 2) Cash Receipts Accounting Information System affects Internal Control; and 3) Cash Disbursement Accounting Information System affects Internal Control. 
Pengaruh Perencanaan Pajak dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Elia Rossa; Engela Ananta; Ian Arbatona; Josua Christian; Kiran Maharani; Lidia Margaretta Purba
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 12 (2024): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10424599

Abstract

Multinational companies conducting transfer pricing research in Indonesia are typically manufacturers closely linked to subsidiaries or affiliates in other countries. The transfer pricing activities of international companies have a significant impact on a country's tax revenue, both directly and indirectly. This qualitative research, utilizing literature studies as the data collection method, delves into Tax Management literature, exploring components influencing transfer pricing decisions, including tax planning and tunneling incentives. The primary focus of this article is to formulate hypotheses on how tax planning and tunneling incentives can affect transfer pricing decisions. Literature review results indicate that tax planning significantly influences transfer pricing decisions, while tunneling incentives also wield substantial influence in this context.
Pengaruh Self Assessment System dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Elia Rossa; Engela Ananta; Ian Arbatona; Josua Christian; Kiran Maharani; Lidia Margaretta Purba
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 11 (2023): Desember
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10407287

Abstract

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of relationships or influences between variables. In this article, literature on Contemporary Tax Studies discusses components that influence Taxpayer Compliance, including the Self Assessment System and Tax Socialization. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) Self Assessment System for Taxpayer Compliance; 2) Tax Socialization of Taxpayer Compliance.
Co-Authors Cris Kuntadi Elia Rossa Engela Ananta Ian Arbatona Josua Christian Kiran Maharani Rachmat Pramukty