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All Journal Jurnal Pendidikan Ekonomi & Bisnis JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JURNAL PENDIDIKAN TAMBUSAI JCRS (Journal of Community Research and Service) Economics and Digital Business Review ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Akuntansi Prima Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Silalahi, Alistraja Dison
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Journal : Worksheet : Jurnal Akuntansi

 1 
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
Co-Authors Afrida, Elly Ahmad Muhajir, Ahmad Amnar, Harve Amra, Ricca Nophia Arie Pratania Putri Br Bangun, Nirwana Br Barus, Rismania Cai Cen, Cia Chatarina Umbul Wahyuni Dalimunthe, Moch. Idris Dedy Juliandri Panjaitan Fachry Abda El Rahman Firmansyah Firmansyah Fithri, Fauza Handayani, Julia Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Nurfahmi Sopia Harahap, Wina Sasmita Hartiah, Permata Selly Pasa Helman Helman, Helman Hendra Harmain Hilda, Sella Hubbi, Atika Wardati Hutagaol, Jarungjung Ibrahim, Ok A Maulana Ida Zulfida, Ida Indra Fauzi Khairuddin Tampubolon M. Yogi Riyantama Isjoni Madyunus Salayan, Madyunus Maullang, Marihot Mohd. Idris Dalimunthe Nababan, Tiorika Nasution, M.Dandy Resafahlevi NIA WATI Nurhadika, Nurhadika Nurlaila Nurmala Dewi, Nurmala Ong, Valensia Ovami, Debbi Chyntia Pangeran, Pangeran Pasaribu, Aria Masdiana Pratania Putri, Arie Putri Kemala Dewi Raja Guk-Guk, Febri Yanti Ramzijah, Ramzijah Ratna Sari Dewi Reza Hanafi Lubis Rukmini Rukmini Safrawali, Safrawali Saparuddin Siregar Shita Tiara Sibuea, Nurhalimah Silalahi, Cita Ayni Putri Siregar, Wastina Sari Sri Fitria Jayusman Sriwardany Sriyanto, Darmawan Suginam Suwianto, Suwianto Syafitri, Aulia Tiara Tampubolon, Manner Tanjung, Denny Akbar Tulim, Anto Wardany, Sri Wibowo, Muhammad Rizaldy Wirananda, Henny Andriyani Wirawan, Nicholas Edric