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Asterina, Fenty
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Economics, Econometrics & Finance

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PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Asterina, Fenty; Septiani, Chessy
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1986

Abstract

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.
KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN RISIKO AUDIT TERHADAP FEE AUDIT Ningsih, Nurul Hutami; Darmayanti, Darmayanti; Asterina, Fenty; Afrida, Anggrelia; Suprayogi, Yogi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.7284

Abstract

This research was conducted to determine the relationship between company complexity, company size, and audit risk on audit fees in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange for the 2018-2022 period using secondary data, namely annual financial report data of industrial sector manufacturing companies. basics and chemistry. The type of research used is associative research. The population in this study was 75 companies and the samples taken were 17 companies. The data collection technique used is documentation. The data analysis method in this research is quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination and hypothesis testing assisted by data processing applications, namely Statistical Product And Service Solutions (SPSS). The results show that company complexity, company size, and audit risk influence audit fees.
Co-Authors Afrida, Anggrelia Darmayanti Darmayanti Ningsih, Nurul Hutami Septiani, Chessy Yogi Suprayogi Sugandi