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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences IIJSE Jurnal Audit, Pajak, Akuntansi Publik
Suhidayat, Tatang
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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The Role of the Internal Control System in Supporting the Supervision Procedures for Corporate Taxpayer Income Tax Receipt Suhidayat, Tatang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2991

Abstract

Problems that occur at the Bandung Bajonagara Tax Service Office in connection with the title that the author adopts, namely an error that occurs in tax reporting by taxpayers, due to a lack of knowledge and understanding of taxpayers, so that the level of taxpayer compliance is less and the state will suffer losses if If the tax revenue target is not achieved, it will result in reduced state revenue from the tax sector. The data collected consisted of primary data and secondary data, collected through documentation studies with an ordinal scale, then the data were analyzed using correlation, termination, and t-test methods. For primary data obtained through the distribution of questionnaires. Then the results that with a significance level of 5% regarding the relationship and role of the internal control system in supporting the procedures for controlling corporate income tax receipts at KPP Bandung Bojonagara, there is a strong, positive, and significant relationship between the internal control system and the procedures for controlling the receipt of corporate income tax. It means that if the internal control system is carried out properly, the supervisory procedure for the receipt of the Agency's PPH will be effective and efficient under the applicable laws and regulations, and vice versa. The internal control system can contribute 70.73% in its role in achieving the effectiveness of the procedures for controlling the receipt of Corporate Income Tax and the remaining 29.27% is influenced by other factors not carried out in the study. Based on these two points, the hypothesis that the author put forward that "The internal control system plays a significant role in supporting the procedures for controlling the receipt of Corporate Income Tax" is acceptable.
Comparison Analysis of Taxable Income (PKP) Taxpayer before and After-Tax Audit Suhidayat, Tatang; Herdyansyah, Ridwan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3250

Abstract

There is a big difference between taxable income before and after inspection by the tax office, resulting in the taxpayer lacking goods. This study aims to analyze the comparison of the taxable income of corporate taxpayers before and after the tax audit. This study uses a descriptive analysis method with a case study approach. Then the data collection consisted of secondary data obtained through documentation studies, then the data were analyzed using a paired difference test with student t. The results of a comparative analysis of the taxable income of corporate taxpayers before and after the tax office audited 20 clients of KKP Drs. A.J. Jacob & Partners Bandung, that based on the analysis of the difference test, obtained information that with a significance level below 10% or 90% confidence there is a very strong and positive relationship between sales volume, cost of goods sold, operational costs, and net income of tax objects before being examined with after inspection by the tax office. The taxable income of corporate taxpayers has a significant difference before and after. The two points above have implications for the management of KKP Drs. A.J. Jacob & Partners Bandung to continue to carry out quality bookkeeping and auditing following the tax rules for its clients so that in determining the taxable income of corporate taxpayers there are not many that must be corrected by the tax service office. As a consequence of the above differences, KKP's client, Drs. A.J. Jacob & Partners Bandung must pay the tax underpayment of Mandatory Corporate Income Tax.
Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors Suhidayat, Tatang; Ravitilova, Ravitilova; Handayani, Ai; Daniel Tambunan, Fransisco Wanviano
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3238

Abstract

This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.
The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit Suhidayat, Tatang; Evianti, Dessy; Yusuf, Muhammad
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3643

Abstract

This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect on internal audit quality, nor does the mediation effect of risk-based audit between auditor competence and independence on internal audit quality. These findings suggest that auditor competence is a key factor in enhancing internal audit quality. This study provides important contributions to the management of internal audits in rural banks, particularly in West Java, by emphasizing the importance of improving auditor competence to achieve better internal audit quality.
The Implementation of Risk-Based Audit on the Impact of Auditor Competence and Independence on Audit Quality in Bank Perekonomian Rakyat Suhidayat, Tatang; Fitriana, Fitriana; Agusiady, R. Ricky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5725

Abstract

The importance of improving audit quality in Bank Perekonomian Rakyat (BPR) across West Java is evident, given the vital role of auditors in maintaining financial and operational integrity. Auditor competence and auditor independence are two key factors considered to have a significant impact on audit quality, particularly with the adoption of the Risk-Based Audit (RBA) approach. This study aims to analyze the impact of Auditor Competence (KA) and Auditor Independence (IA) on Audit Quality (KAI), both directly and through the Risk-Based Audit (RBA) approach as a mediating variable. The study uses a sample of 99 Internal Audit Executive Officers (PE) from 253 BPRs in West Java. The method employed is a quantitative approach using Partial Least Square (PLS). Data were collected through questionnaires, which were tested for validity and reliability before being analyzed. Hypothesis testing was conducted using the bootstrapping technique to determine the significance of the relationships between variables. The results of the study indicate that both Auditor Competence and Auditor Independence have a significant direct impact on Audit Quality. Auditor Competence and Auditor Independence also have a significant influence on the implementation of Risk-Based Audit. However, the indirect impact of Risk-Based Audit on Audit Quality shows only weak significance, particularly for Auditor Competence. Simultaneous testing also indicates that KA, IA, and RBA together significantly influence KAI, with F-value greater than the F-table. This conclusion suggests that enhancing Auditor Competence and Independence directly is more effective in improving Audit Quality than through the mediation of Risk-Based Audit.
Co-Authors Agusiady, R. Ricky Daniel Tambunan, Fransisco Wanviano Evianti, Dessy Fitriana Fitriana Handayani, Ai Herdyansyah, Ridwan Muhammad Yusuf Ravitilova, Ravitilova