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All Journal El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Policy & Governance Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Social Entrepreneurship Theory and Practice Jurnal Akuntansi dan Bisnis Krisnadwipayana
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
E-Filing Implementation, Tax Compliance, and Technology Authority Resi Ariyasa Qadri; Emanuel Eko Darmawan
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2822

Abstract

The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.
Recovery or Illusion? Assessing Corporate Performance and Investor Views in the Aftermath of Crisis Resi Ariyasa Qadri; Maureen Novita Jawak
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7327

Abstract

This research is dedicated to examining the pre-and-post impact of the COVID-19 pandemic on the financial outcomes and market perceptions within the consumer goods industry, specifically focusing on the food and beverage segment. Employing a purposive sampling strategy for data collection and difference testing methods for analysis, this study adopts a quantitative approach to fulfill its objectives. The analysis incorporated a final sample comprising 15 companies within the food and beverage sector. Market perception was assessed using Tobin's Q ratio, while financial performance was evaluated through five distinct ratios. These ratios were subjected to an exhaustive examination utilizing both parametric and non-parametric difference tests. The empirical results reveal that, except for the debt ratio, which remained statistically unchanged, the other four ratios"”current ratio, total assets turnover ratio, return on investment ratio, and earnings per share ratio"”exhibited significant alterations pre-and-post-pandemic. Market valuation remained consistent across the temporal divide. This investigation contributes valuable insights into the financial health and market perceptions of companies, offering investors a refined basis for making informed decisions. Furthermore, this study underscores the applicability of signaling theory within the realm of accounting research.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amardianto Arham Ambarwati, Ria Dewi Amila, Rizka Amrie Firmansyah Ananta, Iqbar Diaz Anjani, Yani Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Avianti, Ilya Azalia, Amanda Izumi Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Etty Murwaningsari Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Fatmawati Fatmawati Ferry Irawan Fitrijanti, Tetet Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Jadi, Pramuji Handra Jauhari, Rifqie Joko Aprianto Juwita, Syerlin Khabibi, Akhmad Khoirunnisa, Indah Rosewika Suryaning Maharani, Arum Puspita Maharani, Yasmin Putri Mahrus, Moh Luthfi Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhasan, Imam Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratama, Raditya Hendra Pratiwi, Nidian Hayuning Pratiwi, Tammy Amelia Pria Aji Pamungkas Puji Wibowo Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman Triadi Putra Rahmansyah, Wildan Rahmithasari, Wyandhika Muharani Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizqi Haniyah Rizqi Haniyah Rizqo, Muhammad Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Salsabila, Nirwana Saputro, Diky Sari, Yolanda Mayang Setiawan, Tommy Avif Silkapianis, Asya Annisa Suci, Saraswati Nirmala Sujoko, Suryo Tangguh Bakit Prastyawan Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni