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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Kusnadi, -
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Economics, Econometrics & Finance

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Pengaruh Keadilan, Self Assessment System, Pelayanan Petugas Pajak, Sanksi Pajak, Tarif Pajak, Pemahaman Perpajakan, Diskriminasi, Teknologi dan Informasi Terhadap Penggelapan Pajak (Studi Empiris Wajib Pribadi Terdaftar di KPP Pratama Kedaton Bandar Lampung) Kusnadi, -; Puspita, Indah Lia; Sari, Ria
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.4334

Abstract

This study aims to provide empirical evidence of the Effect of Justice, Self Assessment System, Tax Officer Services, Tax Sanctions, Tax Rates, Tax Understanding, Discrimination, Technology and Information Against Tax Evasion (Empirical Studies on Registered Individual Taxpayers at KPP Pratama Kedaton Bandar Lampung).The population in this study were 100 individual taxpayers registered at the Tax Office (KPP) Pratama Kedaton Bandar Lampung. The sample selection was carried out by purposive sampling method using the Slovin method in selecting samples, in order to obtain 100 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21.The results of the study indicate that Justice (X1) has a significant effect on tax evasion. Self-Assessment System (X2) does not have a significant effect on tax evasion. Tax Officer Service (X3) has no significant effect on tax evasion. Tax sanctions (X4) have no significant effect on tax evasion. Tax Rate (X5) has a significant effect on Tax Evasion. Understanding of Taxation (X6) has no significant effect on tax evasion. Discrimination (X7) has a significant effect on tax evasion. Technology and Information (X8) has no significant effect on tax evasion
Pengaruh Sistem Informasi Akuntansi, Audit Internal, Kualitas Sumber Daya Manusia, Pengawasan Keuangan Daerah Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Di Instansi Pemerintah (Studi Kasus Dinas Ketahanan Pangan, Tanaman Pangan Dan Hortikultura Provinsi Lampung) Kusnadi, -; Luthfi, Muhammad; Nurmilla, Mely
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 2 (2025): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i2.22014

Abstract

This research was motivated by several weaknesses in the financial reporting of the Lampung Province Food Security, Food Crops, and Horticulture Agency (KPTPH), a government agency that is not yet fully qualified. These weaknesses include: 1) Lack of adequate human resources for preparing financial reports at the work unit and regional levels, 2) Inadequate administration, 3) Inefficient budget utilization due to negligence in implementation, 4) Minimal employee knowledge of government accounting regulations, and 5) A suboptimal internal control system.This research used a quantitative approach, with data collected through questionnaires from all finance employees at the agency. Analysis was conducted using SmartPLS version 4. The results indicate that all variables—Accounting Information Systems, Internal Audit, Human Resource Quality, Regional Financial Supervision, and Implementation of Government Accounting Standards—have a positive and significant impact on financial report quality. The Adjusted R-Square of 0.976 indicates that 97.6% of the variation in the quality of financial reports can be explained by these variables, while the remaining 2.4% is explained by other factors not examined.
Co-Authors Indah Lia Puspita Muhammad Luthfi Nurmilla, Mely Sari, Ria