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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat IJHCM (International Journal of Human Capital Management) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance JAKED Jurnal Bisnis Mahasiswa Enrichment: Journal of Multidisciplinary Research and Development
Cahya Irawady
Universitas Padjadjaran
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Pengaruh edukasi, pendampingan, dan aksesibilitas perpajakan terhadap kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Majalaya Bandung Dewi, Puti; Irawady, Cahya; Yuhaprizon, Yuhaprizon
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.818

Abstract

Kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi merupakan salah satu indikator keberhasilan sistem perpajakan. Rendahnya tingkat kepatuhan memunculkan kekhawatiran terhadap efektivitas sistem tersebut, khususnya di KPP Pratama Majalaya Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang diperoleh melalui kuesioner. Responden penelitian berjumlah 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Majalaya dan dipilih menggunakan teknik purposive sampling. Analisis data mencakup uji kualitas data, uji asumsi klasik, regresi linear berganda, serta uji hipotesis dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa edukasi perpajakan, pendampingan perpajakan, dan aksesibilitas perpajakan memiliki pengaruh positif terhadap kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Majalaya Bandung. Ketiga variabel tersebut secara simultan memberikan kontribusi signifikan, sehingga strategi peningkatan literasi dan layanan perpajakan perlu diperkuat untuk mendorong kepatuhan yang lebih baik.
The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention Rahayu, Yuli Sri; Soemantri, Roebiandini; Irawady, Cahya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2501

Abstract

This research is motivated by the many cases of fraud in the banking sector in Indonesia. The results of the 2019 Indonesian Fraud Survey stated that the fraud that occurred was caused by internal control factors and the implementation of good corporate governance. This research aims to determine the influence of internal control and the implementation of good corporate governance on fraud prevention in general banking in The research method used in this research is the verification method. The population in this research are internal auditors who work at commercial banks in the Jakarta and Bandung areas. The sampling technique used was a probability sampling technique with a simple random sampling technique, and used the Slovin formula so that the total sample was 47 internal auditors in the Jakarta and Bandung areas The data analysis used is multiple linear regression analysis using the SPSS program. Research results Simultaneously, Internal Control and the implementation of Good Corporate Governance have an effect on fraud prevention. Partially, the implementation of internal control has an effect on fraud prevention. Partially, the implementation of good corporate governance has an effect on prevention
The Influence of Audit Findings and Follow-Up of Audit Recommendations on The Level of Fraud in Government Agencies in Indonesia Kurniawan, Fillosius Ronny; Avianti, Ilya; Irawady, Cahya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.465

Abstract

The phenomenon of high fraud in financial reports in government agencies, both central and regional, is the focus of this study. This study also examines the effectiveness of audits by the BPK through audit findings and follow-up to audit recommendations in detecting and preventing or correcting fraud. This study uses a quantitative approach with panel data from 140 government agencies over 10 years. It examines the relationship between exogenous variables—audit findings and follow-up to audit recommendations, non-compliance, and weaknesses of the Internal Control System (ICS)—and the endogenous variables of fraud levels related to asset misappropriation and financial reporting, using STATA. Additionally, this study explores the role of audits in detecting and preventing or correcting fraud. Path analysis is also employed to test the correlation between exogenous variables and their influence on endogenous variables. The results prove that audit findings and follow-up to audit recommendations have, simultaneously, been effective in detecting and significantly influencing the level of fraud. However, partially, audit findings have been effective in detecting and significantly affecting the level of fraud, whereas follow-up to audit recommendations is not effective in detecting fraud but has a significant effect on the level of fraud.
Co-Authors Alwi, Mochamad Avianti, Ilya Citra Sukmadilaga Dea Arme Tiara Harahap Dewi Kania Sugiharti Dewi, Puti Dini Rosdini Hery Kurniawan Indri  Yuliaftri Kurniawan, Fillosius Ronny Luh Wulan Permatasari Memed Sueb Nenden Indriani Novita Dewi Anggraeni Poppy Sofia Koeswayo Poppy Sofia Koeswoyo Putra, Rheza Chandra Rahayu, Yuli Sri Rheza Chandra Putra Roebiandini Soemantri, Roebiandini Rully Herdita Ramadhani Rustandy, Teddy Tettet Fitrijanti Winarningsih, Srihadi Yuhaprizon, Yuhaprizon