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Kusumawaty, Mia
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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KESADARAN WAJIB PAJAK DAN PERSEPSI KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Krisna Hari, Kurnia; Kusumawaty, Mia
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5918

Abstract

This study aims to determine the effect of taxpayer awareness and perceived ease of use of e-Filling on taxpayer compliance. The type of research used in this research is associative research. The population in this study were 5,142 MSME taxpayers registered at KPP Pratama Seberang Ulu Palembang with 100 random samples. The data used is Primary Data. The method of collecting data in this study is using interviews, questionnaires, and documentation. The data analysis method used is descriptive statistical analysis method, classical assumption test and multiple linear regression, as well as data processing in this study using the IBM Statistical Program For Social Science (SPSS) version 16 computer program. The results of this study can be concluded that partially there the influence between taxpayer awareness and perceived ease of use of e-Filling on Taxpayer Compliance.
TEKANAN KETAATAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Kusumawaty, Mia; Krisnahari, Kurnia
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5383

Abstract

This research was conducted to answer the existing problem, namely how much influence obedience pressure and auditor experience have on audit judgment. The aim is to determine the effect of obedience pressure and auditor experience on audit judgment. This research uses associative and descriptive research. The place of research was carried out at the Public Accounting Firm (KAP) in Palembang City. The variables used are obedience pressure, auditor experience, and audit judgment. The data used is primary data. Data collection techniques used in this study were questionnaires and interviews. The data analysis technique used in this research is descriptive statistics and inferential statistics. Inferential statistical analysis consisted of classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t test) assisted by Statistical Program For Special Science (SPSS). The results showed that obedience pressure and auditor experience had a significant effect on audit judgment at KAP in Palembang City.
PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS SEBAGAI MODERASI Kusuma, Gumulya Sonny Marcel; Kusumawaty, Mia; Handayani, Mella; Oktarini, Alfina
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.14351

Abstract

Companies are always faced with indications of fraud issues. Fraud prevention within a company must be accompanied by supportive actions.This research was conducted to determine the influence of forensic accounting and investigative audits on fraud prevention and to determine the influence of individual morality as a moderating variable. The sample in this study was 48 respondents using convenience sampling from state-owned companies in Palembang City. The analysis technique uses PLS-SEM. The results of this research indicate that there is a significant influence of forensic accounting on fraud prevention and the influence of investigative audits on fraud prevention. The moderation test result shows that individual morality does not moderate forensic accounting and investigative audits in influencing fraud prevention. Keywords: forensic accounting, investigative auditing, fraud prevention, individual morality  
The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia Kusumawaty, Mia; Kurniawan, M. Orba; Ramadhan, Arif Syahrul
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1632

Abstract

This study was conducted to determine the effect of tax audits and collection on tax arrears' disbursement. This study uses an associative research type. The research was conducted in the Pratama Ilir Barat Tax Service Office, Palembang City, Indonesia, involving approximately 100 respondents. The sample used was Probability Sampling, namely, simple random sampling. The variables used in this study are Tax Audit and Tax Collection. The primary data used in this study is primary data. Data collection techniques were carried out using questionnaires. Hypothesis testing shows that tax audits and collections significantly affect the disbursement of tax arrears. Overall, a good relationship between tax officers and taxpayers, coupled with an efficient tax audit process and information technology support, can significantly affect the disbursement of tax arrears by accelerating payments and reducing the possibility of delays. The final results show that tax audits affect the disbursement of tax arrears. The better and more tax collection, both by warning and coercion by the tax authorities, results in higher and greater disbursement of tax arrears. Furthermore, the disbursement of tax arrears will certainly increase tax revenues. The study found that law enforcement against the settlement of tax arrears has been carried out seriously by the authorities, in this case, the local Regional Tax and Retribution Agency.
Co-Authors Betri, Betri Buana, Adelia Satiara Dewi Puspasari Djuniar, Lis Dodi Harianto Gumulya Sonny Marcel Kusuma Handayani, Mella Handayani, Mella Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel M. Orba Kurniawan Oktarini, Alfina Ramadhan, Arif Syahrul Sabrina, Nina Sindy Silvya Rosa Welly, Welly Welly, Welly