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All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review The Accounting Journal of Binaniaga Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi The Indonesian Journal of Accounting Research Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Palmyra Fiber as Additional Materials on Solid Concrete Brick of Aggregate Annals of Management and Organization Research International Journal of Social Service and Research MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) Neo Journal of economy and social humanities E-JURNAL AKUNTANSI
Dwi Asih Surjandari
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Do Good Corporate Governance, Whistleblowing System, and Modernization of the Administrative Tax System Affect Individual Taxpayer Compliance in Indonesia? Fitria Puspitasari; Dwi Asih Surjandari
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.103

Abstract

Taxes are the main source of revenue for the country. The level of taxpayer compliance is still fluctuating and inconsistent in Indonesia due to the distrust of taxpayers towards tax agencies and the lack of supervision over tax crimes and the complexity of the tax digitization system for most taxpayers, so that taxpayers are negligent and even ignore their obligations. This research aims to test the effect of good corporate governance, whistleblowing system, and modernization of the administrative tax system on taxpayer compliance. This is a quantitative research with the type of this research is primary, meaning that the researchers distributed the questionnaires to the respondents who are registered in Tangerang Tax Office, Indonesia. This research uses a non-probability sampling method with an accidential sampling technique to obtain the 100 samples. The results of this research show that good corporate governance and modernization of the tax administration system have a positive significant effect on taxpayer compliance, while the whistleblowing system has no effect on taxpayer compliance.
The Influence of Return On Assets (ROA), Debt To Assets Ratio (DAR), Proportion of Independent Commissioners and Auditor Change on Financial Report Fraud Putri Widianti; Dwi Asih Surjandari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

This study aims to determine the effect of Return On Assets, Debt to Asset Ratio, Proportion of Independent Commissioners and Replacement of Auditors on financial statement fraud. The population used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Determination of the sample using the purposive sampling method, there were 20 companies that met the sample selection criteria. The data in this study were analyzed using multiple regression analysis using data analysis tools, namely using SPSS v25 software. The results of this study indicate that the variable return on assets has an effect on financial statement fraud. While the variables Debt to asset ratio, proportion of independent commissioners and replacement of auditors do not affect financial statement fraud.
The Influence of the Implementation of Good Corporate Governance, Corporate Performance and Company Size on Disclosure of Corporate Social Responsibility Fina Melinda Jumrotul Mu'minin; Dwi Asih Surjandari
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.1570

Abstract

This study looks at how Good Corporate Governance, Company Performance and Company Size affect the disclosure of Corporate Social Responsibility (CSR) and how it affects investor reactions. By using secondary data in the form of annual reports and sustainability reports, . The total sampling used in this study were 14 companies. The software used is Eviews 12. This study found that the audit committee, return on assets and company size have an effect on CSR disclosure, while the board of independent commissioners has no effect. However, CSR disclosure has no impact on investor reactions.
Co-Authors Aisy, Siti Nur Rohadatul Deby Pratiwi Arlita Deden Tarmidi Dewi Anggraeni Dewi Anggraeni Edy Suroso, Edy Fina Melinda Jumrotul Mu'minin Fina Melinda Jumrotul Mu'minin Fitria Puspitasari Fitria Puspitasari Hadnan, Muhamad Hari Setiyawati Ikhwan Ari Wibowo Lala Intan Gemala Sari Luis Fernando Maria Wrightia Religiosa Minanari Noor Hazlina Ahmad Noriska Sitty Fadhila Pratiwi, Riri Puji Rahayu Putri Widianti Religiosa, Maria Wrightia Rini Marlina, Rini Riris Marintan Purba Septiana Indrawati Septyana Mubarakah Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Tikasari, Nopi Waluyo Waluyo Widyanto, Muhammad Laras Wiwik Utami Yohanes Agung Nugroho Yulianto Yulianto Yulis Diana Alfia