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Urumsah, Dekar
Universitas Islam Indonesia
Economics, Econometrics & Finance

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Peran Pengetahuan Perpajakan dan Religiusitas Terhadap Kepatuhan Wajib Pajak pada Usaha Mikro dan Kecil Kais, Muhammad; Urumsah, Dekar; Rosita, Rosita
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i2.1314

Abstract

Tax revenue is the primary source of national income, making tax compliance an important aspect in enhancing the potential of state tax revenues. By adopting attribution theory, this study aims to examine the influence of tax understanding, applicable tax sanctions, and religious beliefs (religiosity) on tax compliance among micro and small enterprises (MSEs) engaged in e-commerce, as well as gender and business age as moderating factors. A quantitative approach and SEM-PLS analysis were used to test the research model. The moderating effects of gender and business age were tested using multigroup analysis. The sample for this study consisted of 100 MSE taxpayers conducting electronic transactions in the Special Region of Yogyakarta. The results of this study show that tax understanding and religiosity have a positive effect on tax compliance in e-commerce SMEs. However, no empirical evidence was found to support the influence of tax sanctions on tax compliance. Furthermore, both gender and business age do not play a moderating role.
Deteksi Fraud Melalui Audit Pemerintahan yang Efektif: Analisis Multigrup Gender dan Pengalaman Syahputra, Briyan Efflin; Urumsah, Dekar
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.182 KB) | DOI: 10.20961/jab.v19i1.319

Abstract

Increasingly widespread fraud cases that occur recently have demanded many parties to find the most effective method to detect fraud. This is intended to minimize the number of frauds in the future. In fact, forensic audit and investigative audit can be a solution to detect fraud. This research investigates the factors that influence fraud detection. The factors tested are forensic audit and investigative audit along with gender and experience as the moderating factors. This research used a quantitative approach using survey as the method. The questionnaires were distributed to 92 auditors working in Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Daerah Istimewa Yogyakarta (DIY) The statistical test in this research was the simultaneous equation model (SEM) of SmartPLS. Result show forensic audit and investigative audit significantly and positive influence fraud detection. In addition, gender and experience moderate the effect of forensic audit and investigative audit on fraud detection. Semakin maraknya kasus fraud yang terjadi saat ini telah menuntut banyak pihak untuk menemukan suatu metode yang paling efektif untuk mendeteksi fraud. Hal ini ditujukan agar kedepannya fraud dapat diminimalisir. Audit forensik dan audit investigasi dapat menjadi solusi yang efektif sebagai metode untuk mendeteksi fraud. Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memengaruhi pendeteksian fraud. Faktor yang akan diuji tersebut yaitu audit forensik dan audit investigasi serta gender dan pengalaman yang akan diuji sebagai faktor moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 92 auditor yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Badan Pengawasan Keuangan dan Pembangungan (BPKP) Kantor Perwakilan Provinsi Daerah Istimewa Yogyakarta. Pengujian statistik dalam penelitian ini berupa simultaneous equation model (SEM) yang dibantu menggunakan SmartPLS. Hasil dari penelitian ini membuktikan bahwa audit forensik dan audit investigasi berpengaruh positif terhadap pendeteksian fraud. Selain itu, gender dan pengalaman terbukti sebagai variabel moderasi yang berpengaruh positif terhadap pendeteksian fraud.
Co-Authors Briyan Efflin Syahputra Kais, Muhammad Rosita, Rosita