Article Per Year (5 Year)
p-Index From 2021 - 2026
2.195
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika Jurnal Kompetitif SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat STATERA: Jurnal Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Keuangan dan Bisnis Equivalent : Journal of Economic, Accounting and Management Balance : Jurnal Akuntansi dan Bisnis
Gumulya Sonny Marcel Kusuma
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Kompetitif

 1 
PENGARUH INTEGRITAS, PROFESIONALISME, DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 10, No 1: Edisi Januari-Juni 2021
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v10i1.747

Abstract

This study examines the influence of integrity, professionalism, workload of auditors on the audit quality. This research uses convenience sampling technique to select the respondent. Data were collected through a survey on 46 respondents auditors of the Public Accountant of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data.The result of this research indicate positive influence of integrity on audit quality, indicate negative influence of workload on audit quality. Futhermore, it was found that there were no significant influence professionalism on the audit quality.
PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.971

Abstract

The objective of the research was to examines the influence of implementation of e-filling and tax sanctions on the individual taxplayer compliance with taxation socialization as a moderating variable. This research using primary data uses convenience sampling technique to select the respondent . Data were collected through a survey on 100 respondents individual taxplayer at KKP  Ilir Timur of Palembang. Structural Equation Model with PLS was applied to analyzed the data. The result of this research indicate significant influence tax sanctions on the individual taxplayer compliance, and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence implementation of e-filling on the individual taxplayer compliance. and taxation socialization as a moderating variable Keywords: implementation of E-filling, Tax Sanctions, Taxation Socialization, Individual Taxplayer Compliance
Co-Authors Afrida, Anggrelia Handayani, Mella Junyka Widiyanti Kiagus M Dimas Cattur Raihan Kurnia Krisna Hari Kusumawaty, Mia Muhammad Fahmi MUHAMMAD FAHMI Muhammad Faris Afif Redita Wulandari Rifani Akbar Sulbahri Sabrina, Nina Utami, Dinarossi Yuni Rachmawati