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All Journal Journal of Accounting and Investment Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi Asian Journal of Community Services (AJCS) Jurnal Abdi Mandala JURNAL ECONOMINA International Journal of Advanced Multidisciplinary JURNAL ABDIKARYASAKTI Mulia Pratama Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Governance Risk Management Compliance and Sustainability International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Greenation Ilmu Akuntansi
Marundha, Amor
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur) Cut Zia Auralia; Amor Marundha; Maidani Maidani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1632

Abstract

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..
The Effect of Financial Distress, Inventory Intensity and Capital Structure on Tax Aggressiveness (Food & Beverage Issuer of the Indonesia Stock Exchange Period 2019-2023) Anissa Pujiwaty; Amor Marundha; Maidani, Maidani
Jurnal Ekonomi Vol. 14 No. 01 (2025): Edition 2025
Publisher : SEAN Institute

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Abstract

This research aims to analyze and test the influence of financial distress, inventory intensity and capital structure on tax aggressiveness. The research population is all Issuers in the Food & Beverage of the Indonesian Stock Exchange for the 2019 - 2023 Period. The variable used is Tax Aggressiveness as the dependent variable, Financial Distress, Inventory Intensity and Capital Structure as the independent variable. The sampling technique used a purposive sampling method and obtained 26 samples of issuers. The analytical methods used are Descriptive Statistical Analysis, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study show that financial distress has a negative and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness and capital structure has a positive but not significant effect on tax aggressiveness.
Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Aureta Zhabila Eka Putri; Amor Marundha; Maidani Maidani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1251

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Herianti, Eva; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

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Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
DETERMINANT COMPLIANCE ON INDIVIDUAL TAXPAYERS DURING THE COVID-19 PANDEMIC WITH TAXPAYER MOTIVATION AS MODERATE VARIABLES Marundha, Amor
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.34

Abstract

This study aims to estimate and test the effect of the Usefulness of the Use of the E-Filling System and the Ease of Use of the E-Filling System on Individual Taxpayer Compliance during the Covid-19 Pandemic Period with Taxpayer Motivation as a Moderating Variable at KPP North Bekasi. The type of research used is quantitative research with the population of this paper is an individual taxpayer at the KPP North Bekasi. The sample used is 100 respondents. The sampling technique used in this research is using purposive sampling. Data analysis in this study uses multiple linear regression statistical tools and Moderated Regression Analysis with SmartPLS management which represents the results and research hypotheses. The results of this study prove that partially the usefulness of the use of the e-filling system has a positive and significant effect on taxpayer compliance, the ease of use of the e-filling system has a positive and significant effect on taxpayer compliance. significant to taxpayer compliance with the results of the F test with a significance value of 0.000. Taxpayer's motivation can strengthen the relationship of the effect of the Use of E-Filling System Benefit on Taxpayer Compliance and Taxpayer's Motivation cannot strengthen the relationship of the effect of Ease of Use of E-Filling System on Taxpayer Compliance The appearance of the e-filling system is simple and attractive, and when filling out there are practical instructions that can encourage taxpayers to use the e-filling system in carrying out their tax obligations, then the motivation of taxpayers arising from self-awareness is an effective strategy that can increase taxpayer compliance. The originality of this paper is an attempt to examine the impact of the Benefit of the Use of the E-Filling System and the Ease of Use of the E-Filling System in realizing individual Taxpayer Compliance by moderating the Taxpayer's Motivation to strengthen or weaken the relationship.
DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
Pengaruh Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur Azzahra Nabilla; Amor Marundha; Uswatun Khasanah
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh kualitas layanan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak umkm di wilayah jakarta timur. Metode penelitian ini menggunakan metode penelitian kuantitatif dimana objek yang digunakan merupakan Suku Dinas Perindustrian Perdagangan Koperasi Usaha Kecil dan Menengah Jakarta Timur. Penelitian ini dilakukan dengan menggunakan simple random sampling. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah 200 responden. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis (hypothesis testing) dengan menggunakan structural equitation model (SEM) SmartPLS 4.0. Hasil penelitian ini memberikan penjelasan bahwa variabel Kualitas Layanan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur. Penelitian ini memiliki keterbatasan objek penelitian yang hanya dilakukan pada masyarakat khususnya di wilayah Jakarta Timur. Hal ini dapat menjadi saran untuk peneliti selanjutnya. Kebaharuan dalam penelitian ini menggabungkan variabel Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak UMKM.
Pengaruh Manajemen Laba, Profitabilitas, dan Likuiditas terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI pada Tahun 2018-2022) Handayani, Nur Tiara; Marundha, Amor; Khasanah, Uswatun
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1191

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi dalam penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 80 sampel data observasi. Pengolahan data dalam penelitian ini menggunakan Eviews versi 9. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif tetapi tidak signifikan terhadap penghindaran pajak, profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, dan likuiditas berpengaruh positif tetapi tidak signifikan terhadap penghindaran pajak.
Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2018 – 2022) Khoirunnissa, Hilda Resti; Marundha, Amor; Khasanah, Uswatun
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1192

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Leverage, Likuiditas, dan Capital Intensity Terhadap Agresivitas Pajak. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 135 sampel data. Pengolahan data dalam penelitian ini menggunakan Eviews 9. Berdasarkan hasil penelitian yang dilakukan maka dapat disimpulkan bahwa leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak, dan capital intensity berpengaruh positif dan signifikan terhadap agresivitas pajak.
Pengaruh Pemutihan Pajak, Kesadaran Wajib Pajak, dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Empiris Samsat Jakarta Timur) Chaerani, Fifi; Marundha, Amor; Khasanah, Uswatun
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1196

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Pemutihan Pajak, Kesadaran Wajib Pajak, dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor yang terdaftar di Samsat Jakarta Timur. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data primer dengan cara menyebarkan kuesioner kepada sampel sebanyak 100 responden wajib pajak kendaraan bermotor. Teknik pengambilan sampel menggunakan purposive sampling dengan alat analisis statistik yang digunakan yaitu SmartPLS 4.0 yang menggambarkan hasil analisis dan hipotesis penelitian. Hasil penelitian ini menjelaskan bahwa pemutihan pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. Sedangkan samsat keliling tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
Co-Authors Abd. Rasyid Syamsuri Achmad Fauzi Adrian Muluk Agustine Dwianika Ahmad Yani Alfitiara Fitriana Shiddiq Ananta, Engela Andika Dwi Hertanto Anggraini, Dahlia Tri Anissa Pujiwaty Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Aureta Zhabila Eka Putri Azahra, Salwa Azizah Nursophia Azzahra Nabilla Bangar Hasioan Sianipar, Panata Breliastiti, Ririn Budi Kurniawan Cahyadi Husadha Caska - Chaerani, Fifi Cris Kuntadi Cut Zia Auralia Cyntia Shafa Zahrani Davina Putri Mardhatilla Dewi Puspaningtyas Dwi Intan Erdiyanti Ery Teguh Prasetyo Eva Herianti Faroman Syarief Fernando, Kenny Hadita, Hadita Handayani, Nur Tiara Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Hertanto, Andika Dwi Hery Widijanto Ichwan Arifin Idel Eprianto Jannah, Siti Ghozinatul Juita Tanjung Khoirunnissa, Hilda Resti Komariah, Neng Siti Latipah, Siti Nur Lina Said Lukman, Hendro Maidani, Maidani Manurung, Bennardo Mardhatilla, Davina Putri Marinda Machdar, Nera Marzidhan, Whikanaulia Luthfihana Muluk, Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nera Marinda Machdar Ni Putu Eka Widiastuti Nida Aulia Rasyid Nofriansyah, Luthfi Nora, Liza Novita, Rahma Dwi Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Pangaribuan, David Pugo Bayu Prabowo Putri Maharani, Aprilia Putri, Tiara Eka Rachmat Pramukty Raden Achmad Harianto Randy Kuswanto Ranisyia dinda alfirani Rasyid, Nida Aulia RR. Ella Evrita Hestiandari Rudiatin, Endang Rusyad Nurdin Salahuddin Al Ayubi Salwa Azahra Sembiring, Rinawati Septemberizal Sianipar, Panata Bangar Hasioan Siti Maisa Zahara Slamet Wahyudi Suci, Bunga Manggala Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti uswatun khasanah Vanesa Azhara Veny, Veny Wastam Wahyu Hidayat Whikanaulia Luthfihana Marzidhan Widarto Racbini Yulaeli, Tri Zahrani, Cyntia Shafa Zakia, Salsabil