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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi dan Bisnis Terapan Journal of Economics and Business UBS JAKED Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Aufa (JPMA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pusat Inovasi Masyarakat
Winarningsih, Srihadi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : BALANCE Jurnal Akuntansi dan Bisnis

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EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA Andri, Muhammad; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3404

Abstract

The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA Daris, Fiki Taufik; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3869

Abstract

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits
Co-Authors Adiningsih, Tutut Alwi, Mochamad Aminuddin, Novia Amsaroka, Muhamad Hayan Anindya, Desy Astrid Asmawanti-s, Dri Citra Sukmadilaga Daris, Fiki Taufik Devano, Sony Dewi Febriani Dzikra, Nadya Fajar, Akhmad Hasibuan, Ahmad Basid Heryah, N. Irawady, Cahya Irawan, Nugrahadi Fajria Irfani, Khansha Sindra Julialevi, Karina Odia Lestari, Sri Widi Lidya Agustina Megawati, Lokita Rizky Mochammad Ridwan Mubarrok, Ahmad Zakie Nanik Rahayu Ngirfan, Achmad PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pramono, Sigid Eko Putri, Rizki Dwi Utami Rozana, Anisa shafa Aunur Saputra, Rishi Satria, Dy Ilham Sembiring, Rinawati Solihat, Iis Sulhani, Sulhani Syafiqoh, Dzahniya Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Yadiati, Winwin Zaldy Adrianto Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin