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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : JAKPI

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PENGARUH MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DAN EFEKTIVITAS E-FILING TERHADAP KEPATUHAN FORMAL PERPAJAKAN Isnawati, Isnawati; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4047

Abstract

This research was conducted to examine or determine the impact of individual taxpayer behavior and the effect of electronic filing on employee taxpayer compliance (case study of PT. Kian Santang Muliatama staff). The decline in state tax revenue from taxes makes this a concern. This research is quantitative and uses a survey tool in the form of a questionnaire. Data collection used a convenience sampling method with an SPSS 21 application. The sample for this study was 70 respondents, the population in this study were employees registered at PT. Kian Santang Muliatama. The questionnaire was checked for validity and reliability before the study. The classic hypothesis test used is the normality test, multicollinearity test and variance of variance test, as well as the t test and F test. The results of this study indicate that the interest in individual taxpayer behavior and e-filing effectiveness affect taxpayer compliance.
HUBUNGAN FAKTOR MAKROEKONOMI DENGAN PENCADANGAN KERUGIAN PENURUNAN NILAI Sjahbandi, Hisyam Abdussalam; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4312

Abstract

PSAK No. 71 is an adoption of IFRS 9 whose implementation has only been effective since January 1, 2020. PSAK 71 as a new regulation will have an impact on companies in Indonesia, especially on companies listed in the LQ 45 index. Especially in calculating CKPN. PSAK 71 introduces a new method for calculating CKPN, namely forward-looking expected loss. In addition to being forward-looking, this new standard also requires companies to include information from past events and current conditions in the calculation and measurement of expected credit loss (ECL). In the new standard, macroeconomic data is one of the supporting factors in calculating a company's CKPN, because it includes information about future events. This means that the company must prepare CKPN for accounts that have the potential for impairment and include macroeconomic data into the calculation of the company's CKPN. This study aims to examine the relationship of macroeconomic factors to the value of the company's CKPN. The macro factors studied by this researcher are inflation, exchange rate and BI rate. The method used in this research is descriptive quantitative with multiple linear regression data processing. The results of this study were found if the macroeconomic data simultaneously did not have a significant effect on the calculation of the CKPN value.
Co-Authors Adella, Monica Catheryn, Catheryn Christian, Kelvin Dewi, Novy Silvia Fransisca, Juni Hakki, Tandry Whittleliang Indupurnahayu Isnawati Isnawati Layaputra Soekamto, Yangsen Lysandra, Shanti Melawati, Desi Nabilhajid, Haren Penggala Novanto, Yosan Safrudin Safrudin Sjahbandi, Hisyam Abdussalam Sparta, Sparta suhanda , Hadis Temy Setiawan, Temy