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All Journal Accounting Global Journal Interdisciplinary Social Studies
Sugianto, Sherly
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Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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PERSEPSI PARA AKUNTAN AKAN DAMPAK KEMAJUAN TEKNOLOGI PADA BIDANG KERJA AKUNTANSI Sugianto, Sherly; Congda, Lysia; Kristianto, Daniel Alvin; Rustadi, Christoper Scarvino
Accounting Global Journal Vol 5, No 2 (2021): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v5i2.6447

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh persepsi para akuntan akan dampak kemajuan teknologi pada bidang kerja akuntansi. Pengumpulan data pada penelitian ini dilakukan dengan metode kuantitatif yaitu dengan menyebarkan kuesioner ke Kantor Akuntan Publik (KAP), Kantor Jasa Akuntan (KJA), Kantor Konsultan Pajak (KKP) yang berlokasi di kota Surabaya. Data dari penelitian ini dianalisa menggunakan metode kualitatif. Berdasarkan penelitian ini diperoleh hasil bahwa para akuntan memberikan respon positif bahwa dengan adanya teknologi memberikan dampak pada bidang kerja akuntansi.
The Effect of Applying E-Systems Tax on Taxpayers’ Individual Compliance Sugianto, Sherly; Arfamaini, Revi
Interdisciplinary Social Studies Vol. 1 No. 7 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i7.176

Abstract

Background: In order to support the achievement of trust and transparency in increasing tax compliance, one of the efforts made by the Directorate General of Taxes is to change policy, namely if previously tax collection was only carried out by an official assessment system, now a self-assessment system is applied. The implementation of this self-assessment system is also supported by the implementation of the e-Taxation System which consists of e-Registration, e-SPT, e-Filing, and e-Billing. Aim: The purpose of this study was to determine whether there was an effect of the implementation of the taxation e-System consisting of e-Registration, e-SPT, e-Filing, and e-Billing on the compliance of individual taxpayers at KPP Pratama Surabaya Pabean Cantikan. Method: This research uses a quantitative scientific approach by using primary data sources in the form of questionnaires and secondary data in the form of data from KPP Pratama Surabaya Pabean Cantikan. The questionnaires were processed as many as 100 with criteria according to research needs. Findings: The results showed that e-Registration, e-Filing, and e-Billing had a significance value of <0.05 indicating a significant effect on individual taxpayer compliance at KPP Pratama Surabaya Pabean Cantikan. On the other hand, e-SPT has a significance value of > 0.05, indicating that it has no significant effect on individual taxpayer compliance at the KPP Pratama Surabaya Pabean Cantikan. This can be because e-SPT still has shortcomings such as being vulnerable to viruses so it can cause loss of tax data.
Co-Authors Arfamaini, Revi Congda, Lysia Kristianto, Daniel Alvin Rustadi, Christoper Scarvino