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All Journal Jurnal Bina Praja Research Trend in Technology and Management e-Jurnal Apresiasi Ekonomi Journal of Business Innovation and Accounting Research
Muhammad Yusuf
State University of Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Transformasi Digital dalam Sistem Perpajakan Daerah: Apakah Memperkuat Faktor Utama Kepatuhan Pajak? Ali Abrori; Unggul Purwohedi; Muhammad Yusuf
Jurnal Bina Praja Vol 16 No 3 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.687-701

Abstract

The contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government. Therefore, understanding the factors that influence tax compliance is essential for easing the central government's budget constraints and strengthening local government self-reliance. This study examines the relationship between tax morale, tax awareness, and tax service quality in shaping tax compliance in Jakarta Province. In addition, this study explores how digital transformation affects the relationship between these factors and tax compliance. The research methodology is quantitative, where the Partially Least Square-Structured Equation Model (PLS-SEM) is employed. The data was collected through questionnaires on land and building tax at UPPD Kelapa Gading, a local tax office in Jakarta. Using convenience sampling, we obtained 188 valid respondents for analysis. The finding concluded that tax morale and tax service quality positively affect the taxpayer. On the other hand, tax awareness has no significant effect on tax compliance. Meanwhile, the implementation of information technology to streamline the business process was effective in improving the relationship between tax awareness and tax service quality to tax compliance but has minimal effect on tax morale. This finding implies that enhancing tax compliance requires both internal and external perspectives. Meanwhile, solely improving taxpayers' knowledge has a minimal impact. Furthermore, digital transformation effectively enhances external factors, such as tax awareness and tax service quality, by providing taxpayers with easy access to reporting, notification, and paying taxes.
INTELLECTUAL CAPITAL, INCOME DIVERSIFICATION AND BANK PERFORMANCE IN INDONESIAS REGIONAL DEVELOPMENT BANKS Panji Patra Anggaredho; Adler Haymans Manurung; Agung Dharmawan Buchdadi; Muhammad Yusuf
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.810

Abstract

Indonesia's economic growth has demonstrated quite impressive achievements in recent years due to the support from the banking sector in stimulating the economy. However, the high performance of the national banking has not been aligned by the Regional Development Banks' (BPD) performances. Thus, this study was conducted to investigate variables that affect BPD performance, such as intellectual capital and income diversification. This study also tested the moderating effect of income diversification between intellectual capital on bank performance. This study used panel data containing financial reports for 23 BPDs in Indonesia. We took annual data from the Financial Services Authority of the Republic of Indonesia with an observation period for the last 16 years (2008-2023). The results of this study show that intellectual capital & income diversification have a positive and significant effect on bank performance. Finally, for testing the moderation effect, this study shows that income diversification provides a moderation effect that can significantly weaken the influence of intellectual capital on bank performance.Keywords: Bank performance, Intellectual capital, Income diversification.
The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance Tubagus Muhammad Resky Adiningrat; Muhammad Yusuf; Ayatulloh Michael Musyaffi
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.43

Abstract

This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.
The Influence of Inspectorate General Auditor Quality, Accountability, and Supervision on the Quality of Financial Statements of the Jakarta Provincial Government Siti Maharani; Adam Zakaria; Muhammad Yusuf
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/wtkn4433

Abstract

This study aims to examine the influence of the Inspector General's auditor quality, accountability, and supervision on the quality of the Jakarta Provincial Government's financial statements. The study population consists of employees of the Inspectorate General of Jakarta Province. A purposive sampling technique was employed, resulting in 45 respondents who met the research criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that the quality of Inspectorate General auditors, accountability, and supervision have a positive and significant effect on the quality of financial statements of the Jakarta Provincial Government. The coefficient of determination (R²) demonstrates that 73.6% of the variance in financial statement quality is explained by these three variables.
Co-Authors Adam Zakaria Adler Haymans Manurung Agung Dharmawan Buchdadi Ali Abrori Ayatulloh Michael Musyaffi Panji Patra Anggaredho Siti Maharani Tubagus Muhammad Resky Adiningrat Unggul Purwohedi