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All Journal Jurnal Tekun Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi GEMA EKONOMI Jambura Accounting Review JURNAL AKUNTANSI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akademi Akuntansi (JAA) BASKARA: Journal of Business and Entrepreneurship International Journal of Economics, Business, and Entrepreneurship (IJEBE) Perspektif Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi, Manajemen dan Bisnis Digital Economic Reviews Journal Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Media Resonansi Pengabdian Masyarakat
Tanjung, Juita
Universitas Muhammadiyah Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERUBAHAN PTKP DAN TARIF PAJAK SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Juita Tanjung
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5543

Abstract

The change of tax regulations often creates hesitation to people. The low level of awareness to these changes resulting to apathetic attitude that people tend to ignore the obligation as a tax payer. A research would be interesting and useful when identifying about people perception against to the change of tax regulations, in this case is income tax. Perception can be used as a measurement on how people assess the problems or changes. A positive perception to the change of "Undang-undang Pajak Penghasilan" related to the change of "Penghasilan Tidak Kena Pajak dan Tarif" is expected hence it can increase the compliance level from each tax payer. By utilization sample of respondent, that is, 52 persons, this research examines whether or not tax payer perception towards changes in Tax Allowance and Tariff Taxes has impact on the nature of their tax payment on regular basis. Obtained data are processed using double-sided regression with the assistance of SPSS 22 computer program. The research shows significant result as much as 0,032 or < 0,05 which means that there is impact of perception about those changes in Tax Allowance to the nature of their tax payment. As regards to perception towards changes in tariff taxes, it has significant result as much as 0,746 or > 0,05 which means that there is no impact of perception to the nature of their tax payment.
THE EFFECT OF TAX INCENTIVE AND TAX SERVICES DIGITALIZATION ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC WITH THE MODERATING ROLE OF SOCIALIZATION Juita Tanjung
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 1 (2023): IJEBE January - June 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i1.227

Abstract

This study aims to explore the effect of tax incentive and tax services digitalization on taxpayer compliance during the COVID-19 pandemic with the moderating role of socialization. This study employs quantitative method with primary data obtained from questionnaires. The population of this study is individual taxpayers registered at the Tax Office of Indramayu, and with random sampling, we obtained 100 respondents as our samples. We analyzed the data using the Moderated Regression Analysis. The results of this study indicate that tax incentive does not have a significant positive effect on taxpayer compliance, while the tax services digitization has a positive and significant effect on taxpayer compliance. Furthermore, socialization has an insignificant negative effect in moderating the relationship between tax incentive on taxpayer compliance and socialization has no positive effect in moderating the relationship between tax services digitization and individual taxpayer compliance. Keywords: Individual Taxpayer Compliance, Tax Incentive, Tax Services Digitalization and Socialization.
Fungsi Idarah dan Akuntabilitas Pelaporan Keuangan Masjid M. Nur Abdullah Birton; Juita Tanjung; Maryati; Rendi Emalia
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30234

Abstract

Purpose: This study seeks to achieve three main objectives: (1) discern the actuality of mosque financial reporting; (2) assess stakeholder expectations concerning mosque activities; and (3) evaluate the variance in expectations among stakeholders regarding the reality of mosque financial reporting accountability. Methodology/Approach: The research employs a survey-based approach, utilizing a questionnaire for data collection. The population encompasses congregants, administrators, and supervisors located in the Pasar Rebo District of East Jakarta, including individuals associated with the Indonesian Mosque Council. Questionnaires were disseminated through both online channels using a Google form and through face-to-face interactions. Data were meticulously processed using SPSS 19, employing descriptive and inferential methods such as Analysis of Variance. Findings: The study reveals that all mosques possess financial reports primarily intended for dissemination among the congregation, supervisors, administrators, and particularly, administrators themselves. Stakeholders exhibit a preference for the imarah function of mosques, coupled with a desire for more comprehensive mosque functions. Stakeholders anticipate activity reports, specifically in the form of an annually issued, printed document, submitted during management meetings. The ANOVA test indicates no significant disparities between expectations and the accessibility of financial reports. Practical and Theoretical Contributions/Originality: This research augments existing literature by contributing insights from accountability surveys on mosque financial reporting, concentrating on the viewpoint of stakeholders within a specific geographical region. It extends beyond prior case-specific studies of mosques, enriching our comprehension of mosque financial reporting and accountability from a more comprehensive stakeholder standpoint. Research Limitation: This study is limited within the constrained sample size and an uneven distribution of willing participants among mosques and respondents. The absence of assistance in completing the questionnaire via Google Form introduces the potential for misperceptions and interpretations of instrument items.
Pengaruh Sifat Machiavellian, Komitmen Profesional, Dan Pengalaman Kerja Terhadap Pengambilan Keputusan Etis Konsultan Pajak Annisa Nurfebriyantry; Juita Tanjung; Dahlia Tri Anggraini
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 9 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i9.4210

Abstract

Perusahaan memiliki indikator dalam menentukan kebijakan penggajian yang berbeda-beda. CV XLA mengalami permasalahan penggajian karyawan karena tingkat kenaikan gaji tidak sesuai dengan tugas dan tanggung jawab karyawan, adanya kesenjangan gaji yang berbeda walaupun dengan golongan jabatan yang sama, dan sistem penggajian yang tidak mempertimbangkan tingkat pendidikan, masa kerja, dan pengalaman kerja. Permasalahan tersebut dapat diatasi salah satunya dengan skala ganda berurutan dengan metode ranking sederhana sesuai dengan Peraturan Menteri Ketenagakerjaan Republik Indonesia Nomor 1 Tahun 2017 . Metode ini mengatur pekerjaan mulai dari yang memiliki ranking terendah sampai tertinggi. Dalam penelitian ini penulis menggunakan metode pengumpulan data dengan teknik wawancara, dokumentasi, pengklasifikasian dan penerapan sistem skala ganda berurutan dengan metode ranking sederhana. Sistem ini dibuat berdasarkan struktur organisasi perusahaan.Sistem penggajian menggunakan skala ganda dengan metode ranking sederhana perusahaan dapat melihat tingkat kenaikan gaji karyawan dari sisi pendidikan, masa kerja, dan pengalaman kerja karyawan sebelumnya. Dengan adanya sistem penggajian menggunakan skala ganda dengan metode ranking sederhana, masalah mengenai perbedaan gaji yang diterima karyawan dengan golongan jabatan yang setara dapat teratasi.
DETERMINAN PENGGELAPAN PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI Rafsandjani, Anisya; Tanjung, Juita; Ispriyadi, Heri
Perspektif Vol 2 No 6 (2023)
Publisher : Yayasan Jaringan Kerja Pendidikan Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53947/perspekt.v2i6.120

Abstract

Abstrak Penelitian ini bertujuan untuk menguji: (1) pengaruh Pemahaman Wajib Pajak, (2) pengaruh Keadilan Pajak, (3) pengaruh Etika Uang terhadap penggelapan pajak. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner kepada wajib pajak orang pribadi yang berada di KPP Pratama Jakarta Cilandak. Pengambilan sampel dilakukan dengan menggunakan metode Probability sampling. Jumlah wajib pajak orang pribadi yang menjadi sampel didalam penelitian ini adalah sebanyak 100 wajib pajak orang pribadi. Metode analisis untuk menguji pengolahan data dalam penelitian ini menggunakan analisis regresi linier berganda dalam aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,014, keadilan pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,000 dan etika uang berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,002.   Abstract This research aims to test: (1) the influence of Taxpayer Understanding, (2) the influence of Tax Justice, (3) the influence of Money Ethics on tax evasion. This research uses primary data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Cilandak. Sampling was carried out using the Probability sampling method. The number of individual taxpayers in the sample in this study was 100 individual taxpayers. The analytical method for testing data processing in this research uses multiple linear regression analysis in the SPSS 22 application. The results of this research show that taxpayer understanding influences tax evasion with a significance value of 0.014, tax justice influences tax evasion with a significance value of 0.000 and money ethics influences tax evasion with a significance value of 0.002.
Determinan Kinerja Pelayanan Relawan Pajak Tanjung, Juita; Chairina, Septi Wulandari
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.152

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Pengetahuan Perpajakan, Pengoperasiang Sistem E-Filing dan Code of Conduct Terhadap Kinerja Pelayanan Relawan Pajak Dengan DJP Learning Sebagai Variabel Moderasi. Penelitian ini lebih melihat kinerja pelayanan relawan pajak dibandingkan dengan penelitian-penelitian sebelumnya yang lebih kepada kinerja pegawai pajak. Teori atribusi digunakan dalam penelitian ini, menggunakan metode kuantitatif dan teknik survey dengan kuesioner sebagai instrumennya. Respondennya adalah 100 relawan pajak tahun 2024 yang bertugas di beberapa Kantor Pelayanan Pajak (KPP) yang berada pada Kantor Wilayah (Kanwil) Direktorat Jendral Pajak Provinsi Banten yang didapatkan dengan random samplig. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi SPSS Versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh negatif signifikan, pengoperasian Sistem E-Filing tidak berpengaruh, Code of Conduct positif signifikan, dan DJP Learning berpengaruh positif signifikan terhadap Kinerja Pelayanan Relawan Pajak. DJP Learning Memoderasi Pengetahuan Perpajakan namun tidak Memoderasi Pengoperasian Sistem E-Filing Terhadap Kinerja Pelayanan Relawan Pajak. Hasil penelitian ini berimplikasi pada pelayanan pajak yang diberikan oleh relawan pajak, sehingga dapat menjadi masukkan bagi DJP dalam membina relawan-relawan pajak.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
PENGARUH LIKUIDITAS, LEVERAGE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK: STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN TERDAFTAR DI BEI Adira, Nabilah Rifa; Tanjung, Juita
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i1.2318

Abstract

ABSTRAKSetoran pajak perusahaan menjadi salah satu sumber inti pendapatan negara, tetapi sering kali pajak ini dianggap sebagai beban yang mendorong perusahaan melakukan strategi agresivitas pajak. Dampak positif dari agresivitas pajak adalah dapat mengefisiensi beban pajak yang wajib dibayarkan perusahaan, tetapi berdampak negatifnya adalah dapat menimbulkan resiko seperti denda atau sanksi yang akan merusak reputasi perusahaan.  Penelitian ini bertujuan guna mengkaji pengaruh dari likuiditas, leverage, komite audit, dan capital intensity terhadap agresivitas pajak pada perusahaan sektor industri barang konsumsi makanan dan minuman yang terdata di BEI selama periode 2019-2023. Populasi yang dimanfaatkan ialah perusahaan makanan dan minuman yang terdata di BEI dengan periode observasi tahun 2019-2023. Analisa data dilakukan memanfaatkan regresi panel dengan bantuan menggunakan aplikasi E-views 12. Temuan kajian menunjukkan bahwasanya variabel likuiditas (X1) tidak mempunyai pengaruh pada agresivitas pajak. Variabel leverage (X2) menunjukkan pengaruh positif yang substansial pada agresivitas pajak. Komite audit (X3) tidak memberikan dampak pada agresivitas pajak. Sementara itu, capital intensity (X4) mempunyai dampak positif substansial pada agresivitas pajak. ABSTRACTCorporate tax deposits are one of the core sources of state revenue, but often these taxes are considered a burden that encourages companies to carry out tax aggressiveness strategies. The positive impact of tax aggressiveness is that it can reduce the tax burden that must be paid by the company, but the negative impact is that it can cause risks such as fines or sanctions that will damage the company's reputation.  This study aims to examine the effect of liquidity, leverage, audit committee, and capital intensity on tax aggressiveness in food and beverage consumer goods industry sector companies listed on the IDX during the 2019-2023 period. The population utilized is food and beverage companies listed on the IDX with an observation period of 2019-2023. Data analysis was carried out utilizing panel regression with assistance using the E-views 12 application. The study findings show that the liquidity variable (X1) has no influence on tax aggressiveness. The leverage variable (X2) shows a substantial positive influence on tax aggressiveness. The audit committee (X3) has no impact on tax aggressiveness. Meanwhile, capital intensity (X4) has a substantial positive impact on tax aggressiveness
THE EFFECT OF ACCOUNTING INFORMATION SYSTEM QUALITY AND TRUST ON CUSTOMER SATISFACTION IN USING MOBILE BANKING WITH PERSONAL DATA SECURITY AS THE MODERATION Anggraini, Dahlia Tri; Ajeng Radiska Febriola; Juita Tanjung; Septi Wulandari Chairina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23427

Abstract

Customer satisfaction plays a crucial role in encouraging continued use of financial services. This study examines the effect of Accounting Information System (AIS) quality and trust on customer satisfaction in mobile banking, with data security as a moderating variable. Primary data were collected through questionnaires distributed to mobile banking users at PT Bank XYZ (Persero), Jakarta, specifically at the Fatmawati branch. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results indicate that AIS quality and data security do not significantly affect customer satisfaction in mobile banking. In contrast, trust has a significant positive effect on customer satisfaction. Furthermore, the findings reveal that data security does not moderate the relationship between AIS quality and customer trust, which in turn does not influence customer satisfaction. These results highlight the dominant role of trust in shaping user satisfaction, indicating that the quality of accounting information systems and data security alone are insufficient to enhance the customer experience. The study contributes to the literature on mobile banking by emphasizing the importance of trust as a key determinant of customer satisfaction, and provides insights for banks to strengthen trust-building strategies in digital financial services.
Pengaruh Kompetensi Pajak, Self-Efficacy, dan Penerapan Sistem E-Filing terhadap Kinerja Relawan Pajak dengan Inklusi Pajak sebagai Variabel Moderasi Kurwanti, Syifani Sri; Tanjung, Juita
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.14319

Abstract

Penelitian ini menganalisis pengaruh kompetensi pajak, efikasi diri , dan penerapan sistem e-filing terhadap kinerja relawan pajak dengan inklusi pajak sebagai variabel moderasi. Data dikumpulkan melalui kuesioner pada relawan pajak di KPP Banten dan dianalisis menggunakan SmartPLS. Hasil menunjukkan bahwa kompetensi pajak, efikasi diri , dan penerapan sistem e-filing berpengaruh positif signifikan terhadap kinerja relawan pajak, dengan inklusi pajak memperkuat hubungan variabel tersebut. Penelitian ini merekomendasikan peningkatan pelatihan, pengembangan sistem e-filing, dan program inklusi pajak untuk mendukung kinerja relawan pajak. Kata Kunci: kompetensi pajak, efikasi diri , penerapan e-filing, kinerja relawan pajak, inklusi pajak.
Co-Authors Adira, Nabilah Rifa Adrian Muluk Agus Hendrawan Ahmad Yani Ajeng Radiska Febriola Anggraini, Dahlia Tri Annisa Nurfebriyantry Arifin, Ichwan Arna Suryani Bobby Fisher Casta, Regita Alya Chairina, Septi Wulandari Dahlia Tri Anggraini Dahlia Tri Anggraini Dewi Puji Rahayu Diah Nurlaeni Edi Purwanto Endang Rudiatin Eva Herianti Fitri Awaliyah Ichwan Arifin Ispriyadi, Heri Januar Taufan Keysha Anezka Putri Kurwanti, Syifani Sri Marundha, Amor Maryati Muhammad Nur A. Birton Muluk, Adrian Nabila Hapsari Nora, Liza Rafsandjani, Anisya Ranisyia dinda alfirani Rendi Emalia Rinaldo, Rinaldo Salahuddin Al Ayubi Salma Sabika Septi Wulandari Chairina Septi Wulandari Chairina Slamet Wahyudi Sulhendri, Sulhendri