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All Journal juremi: jurnal riset ekonomi Journal of Accounting, Management, Economics, and Business
Said Khaerul Wasif
Unknown Affiliation
Economics, Econometrics & Finance

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The Influence of Taxpayer Awareness and Tax Sanctions on Taxpayer Reporting Compliance Said Khaerul Wasif; Bayu Pratama; Indri Andini; Dian Hartanti
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 2 (2024)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v2i2.1140

Abstract

This research aims to find out how taxpayers are aware of the reporting compliance of taxpayers registered with KPP Pratama Jakarta Cakung, as well as knowing the effect of tax sanctions on taxpayer reporting compliance. This research uses quantitative descriptive methods and data collection techniques through interviews, observation and documentation. The data used is the reporting compliance of taxpayers registered with KPP Pratama Jakarta Cakung. The analytical data used in this research is taxpayer awareness and tax sanctions. The results of this research are that taxpayer awareness has a positive effect, while tax sanctions have no effect on taxpayer reporting compliance.
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND EFFECTIVENESS OF FINANCIAL MANAGEMENT OF HAJJ FUNDS ON THE QUALITY OF HAJJ FINANCIAL REPORTS AT BPKH BEKASI CITY (PERIOD 2020 – 2022) Rahmat Yuliansyah; Said Khaerul Wasif; Desi Amaliati; Farmansjah Maliki
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 6: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i6.7698

Abstract

This research aims to test the application of government accounting standards and the effectiveness of Hajj fund management on the quality of Hajj financial reports at BPKH Bekasi City for the 2020 - 2022 period. This study uses a quantitative approach. The research population used Hajj and Umrah (PHU) employees at BPKH Bekasi city. Sampling in this study used purposive sampling, namely taking samples from a population of 31 respondents. The analytical method used is multiple linear regression test analysis. The data processing tool is SPSS 26. Based on this research, it shows that: 1). Partially, the variable role of government accounting standards has a significant effect on the quality variable of Hajj financial reports 2). The variable effectiveness of Hajj fund management has a significant effect on the quality of Hajj financial reports at BPKH Bekasi City. Originality/Value this article with the title Implementation of Government Accounting Standards and Effectiveness of Financial Management of Hajj Funds on the Quality of Hajj Financial Reports at BPKH Bekasi City (Period 2020 – 2022). The artikel is original and is not an imitation, duplication or plagiarism of scientific work that has been published and/or has been used for publication in other articles or journals except for the part where the source of the information is properly stated. If in the future it can be proven that there are elements of imitation, duplication or plagiarism, then I am willing to accept sanctions in accordance with applicable laws and regulations
Co-Authors Bayu Pratama Desi Amaliati Farmansjah Maliki Indri Andini Rahmat Yuliansyah