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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) IIJSE International Research Journal of Business Studies Jurnal Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Mathematics Social Sciences Other

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Evaluation of the Application of E-invoice 3.0 at KPP Pratama Jakarta Mampang Prapatan Grace Talenta Hutagalung; Dwi Martani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5796

Abstract

This study aims to evaluate the application of e-invoice 3.0 in minimizing the existence of fictitious invoices and their relation to taxpayer compliance based on the perceptions of taxpayers, regulators, and tax consultants. This study uses qualitative and descriptive analysis based on the results of interviews. These respondents were determined purposively. This study uses the Theory Acceptance Model (TAM), the Delone and McLean success model, and Tax Compliance. The results of this study conclude that the application of e-invoicing 3.0 provides the benefits and information needed, increases efficiency, is easy to use, provides convenience and actual processes, system quality, information quality, and good service quality, gives satisfaction to taxpayers (WP)/taxable entrepreneur (PKP), and provide net benefits related to time saving and cost saving for taxpayers. Taxpayers also view that e-invoice 3.0 which has a prepopulated data feature provides convenience for WP/PKP in carrying out VAT tax obligations contributing to tax compliance. The regulator views that e-invoice 3.0 is an effort to minimize fictitious invoices. Ease of use of e-invoice 3.0 leads to tax compliance. In addition, the tax consultant views that e-invoice 3.0 can minimize the existence of fictitious invoices but does not have a significant effect on tax compliance when compared to the previous version. Tax compliance still depends on the individual Taxpayer.
Evaluation of Quality Control System on Audit Performance (Case Study of BPK Representative of West Sulawesi Province) Agusmansyah Agusmansyah; Dwi Martani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6095

Abstract

This study aims to evaluate the quality control system (SPM) for the performance of the audit carried out at the BPK Representative of West Sulawesi Province. The six components in the audit performance analyzed are audit planning, audit implementation, supervision & review, reporting of audit results, follow-up monitoring of audit results, and audit evaluation to determine its implementation. In addition, this study will also provide recommendations to improve the effectiveness of the implementation of SPM. This study used qualitative descriptive analysis by evaluating SPM implementation documents and the results of interviews with SPM implementers and SPM assessors. The results of this study show that overall, the BPK Representative of West Sulawesi Province has implemented a quality control system but, in its implementation, it is still necessary to consider improving the understanding of SPM for auditors, fulfilling the shortage of auditors in the composition of the Audit Team, proposing a quality management system on the component of monitoring follow-up audit results, and strengthening supervision on the implementation of SPM.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Cris Kuntadi Debby Fitriasari Dian Pratiwi Elis Nur Aisyah Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hashfi, Muhammad Hammam Al Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Lindawati Gani Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purba, Efri Elsridayani Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rachmayanti, Liyana Rahfiani Khairurizka Ramadhan, Alif Indra Setiyani, Laras Sidharta Utama Stellaria Dyah Prametisiwi Sugiarto, Tri Syamsiar, Syamsiar Tb. M. Yusuf Khudri Teguh I. Maulana Willi Williyanto Zulma, Gandy Wahyu Maulana