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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal
Sutrisna, Wawan Asad
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media

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COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit
Pengaruh E-biling Dan E-filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Bandung Tegallega Mulyana, Asep; Sihombing, Jojor Trianita; Sutrisna, Wawan Asad
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1820

Abstract

This research aims to obtain evidence of the influence of e-billing and e-filing on individual taxpayer compliance at KPP Pratama Bandung Tegallega. This research was conducted on individual taxpayers registered at KPP Pratama Bandung Teggalega. The population in this research is all individual taxpayers at KPP Pratama Bandung Tegallega 2024. With a sample size of 100 respondents, the method in this research uses quantitative methods. The questionnaire uses a closed questionnaire. The questionnaire data is first tested for validity and reliability, then the assumptions of the classical test are tested and the examiner finally tests the hypothesis. The results of this study show that e-billing has no significant effect on individual taxpayer compliance, while e-filing has a significant effect on individual taxpayer compliance
ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA Rizki, Nonon Dheriana; Mulyana, Asep; Sutrisna, Wawan Asad; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5541

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde
ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA Rizki, Nonon Dheriana; Mulyana, Asep; Sutrisna, Wawan Asad; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5541

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde
Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Cimahi Meliyanti, Wina; Mulyana, Asep; Sutrisna, Wawan Asad; Munawar, Hendrik Sudria; Amperawati, Susani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1362

Abstract

This study aims to determine the extent of the influence of taxpayer awareness and tax knowledge on the compliance of MSME taxpyers at the Cimahi Tax Service Office. This research employs a quantitative descriptive method with a multiple linear regression analysis model. Data was collected by distributing questionnaires directly to 100 respondents. The results indicate that, partially, both taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance. Simultaneously, taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance.  
COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Kinship relations are a homework in itself for business actors in developing countries to obtain competent workers. The aim of this research is to determine the competency of an auditor who has a relative relationship with a partner in producing quality audits. This research uses a qualitative method with an ethnomethodological approach in one of the local KAPs in the city of Bandung. It is concluded that competence influences the quality of audits at Public Accounting Firms (KAP) in the Bandung area. With a very strong and positive correlation category, which means that the better the audit competency, the better the audit quality.
Co-Authors Amperawati, Susani Apriyanti Apriyanti Asep Mulyana Heryanto, Toto Maman Suherman Meliyanti, Wina Munawar, Hendrik sudria Rizki, Nonon Dheriana Sihombing, Jojor Trianita Tina Merlina Vini Rizqi, Vini Waruwu, Fotuho