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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi" : 22 Documents clear
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.

Page 3 of 3 | Total Record : 22

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