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PENCATATAN SAHAM LEWAT BELAKANG (BACKDOOR LISTING) MELALUI AKUISISI TERBALIK SESUAI PSAK 22 Sugeng Wahono; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This research aims conducted by doing cost benefit analysis in Reverse Take Over (RTO) backdoor listingtransaction compare with normal Initial Public Offering (IPO) in a case of acquisition PT MI Tbk by PT PAC. Themethods are study of documents, interviews, observation, and based on involvement experiences in the transaction.The conclusion achieved based on research are that the benefits of RTO backdoor listing transaction are gettingPAC to have listing status with firmed, controlled and faster than IPO due to not having complex documentation inoperational, legal and accounting aspects. However, as the compensation, PAC must be higher costs, mostlybecause of purchase of shares at a premium price of Rp. 50 (fifty rupiah) considering that PT MI Tbk has a fairvalue of shares of zero rupiah, negative equity and negative working capital.

KESADARAN WP DAPAT MEMODERASI MODERNISASI SISTEM ADMINISTRASI, PEMAHAMAN PERPAJAKAN, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Jessica; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The purpose of this study was to analyze the effect of modernization of the administrative system, understanding oftaxation, sanctions and service quality individually and simultaneously on MSME taxpayer compliance in the city ofSambas, West Kalimantan. This study uses a quantitative approach by conducting a survey of MSME taxpayers inthe city of Sambas. The population in this study were MSME taxpayers as many as 14,463 taxpayers and a sample of99 people using a non-probability sampling quota sampling technique. The data collection method used aquestionnaire with a Likert scale of 1-4 points. The data analysis methods used include: Data Quality Test,Assumption Test, Moderation Regression Test, and Hypothesis Testing. The results showed that the modernizationof the administrative system had a positive and significant effect on MSME taxpayer compliance in the city ofSambas, understanding of taxation had a positive and significant effect on the compliance of MSME taxpayers in thecity of Sambas, Sanctions had a positive and significant effect on the compliance of MSME taxpayers in the city ofSambas, Quality service has a positive and significant effect on MSME taxpayer compliance in the city of Sambas,and taxpayer awareness strengthens the influence of modernization of the administrative system, understanding oftaxation, sanctions and service quality on MSME taxpayer compliance in the city of Sambas, West Kalimantan.

PENGARUH LEVERAGE, TAX AVOIDANCE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI Jonathan Kurniawan; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The purpose of this study was to determine the relationship of leverage, tax avoidance, and firm size to firm value byusing independent commissioners as moderation. The companies studied were manufacturing companies in the foodand beverage sub-sector listed on the IDX, for the period 2018-2021. The results showed that the three independentvariables had no significant effect on firm value, and the independent commissioner variable could only moderatethe leverage and firm size variables.

PENGARUH LEVERAGE, TAX HAVEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Chyntialie; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The purpose of this research is to determine the effect of Leverage, Tax Haven and Managerial Ownership on Tax Aggressiveness with Independent Commissioner as Moderating Variable. This study uses secondary data taken from the official IDX website. This study used 105 samples, namely manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study indicate that Leverage, Tax Haven and Managerial Ownership have a positive effect on Tax Aggressiveness with Independent Commissioners as Variables Moderation.

PENGARUH PEMERIKSAAN, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMODERASI PREFERENSI RISIKO Santi Amalya Amini; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study aims to examine the effect of independent variables, namely tax audits, tax sanctions and taxpayer awareness on individual taxpayer compliance with risk preferences as a moderating variable. This study is a quantitative research with research data sourced from distributing questionnaires with a sample size of 100 respondents using the slovin method. The study indicates that only two hypotheses can be accepted, taxpayer awareness influences taxpayer compliance and risk preferences are able to moderate the relationship between tax audits and taxpayer compliance

PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN FISKUS SEBAGAI PEMODERASIAN Yusak David Hizkiel; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study aims to analyze the effect of tax amnesty and fine tax on non-employee taxpayer compliance against fiscus services as moderating variables. Quantitative research method is used in this study. The object of this study are all non-employee individual taxpayers registered at KPP Pratama Jakarta Matraman. The sample in this study were selected using random sampling method. Multiple regression analysis is used and analyzed using SPSS 25 test tool. The results show that tax amnesty has an effect on taxpayer compliance, fine tax have no effect on taxpayer compliance, fiscus services has no effect on taxpayer compliance. Fiscus services in this study can moderate the relationship between tax amnesty on taxpayer compliance and fiscus services cannot moderate the relationship between fine tax on taxpayer compliance.

DETERMINAN KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI DI DKI JAKARTA TAHUN 2022 Steffi Jeannes Thomas; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The aim of the research is to test the influence of Tax Rates, Tax Socialization, and Tax System Effectiveness on Tax Compliance with Tax Awareness as a mediator. This research approach is quantitative. The population in this research is all individual taxpayers (WP) who live in DKI Jakarta Province. The sampling technique was carried out using purposive sampling. Data collection techniques are carried out through surveys. The research instrument used a closed questionnaire with a Likert scale of 1-6 (1=Strongly disagree, 6=Strongly agree). Data analysis techniques are descriptive analysis, multiple linear regression analysis, and path analysis, using SEM-PLS. The research results show that Tax Rates are proven to have a positive and significant effect on Tax Compliance, positive but not significant effect on tax awareness. Tax Socialization has a negative and insignificant effect on Tax Compliance. Tax Socialization has a positive and significant effect on Tax Awareness. The effectiveness of the Tax System has been proven to have a positive and significant effect on Tax Awareness and Tax Compliance. Tax Awareness has been proven to have a positive and significant effect on Tax Compliance. Tax Awareness can play a positive role in influencing the Effectiveness of the Tax System on Tax Compliance. However, Tax Awareness cannot play a positive role in the influence of Tax Tariffs/Duties on Tax Compliance, nor on the influence of Tax Socialization on Tax Compliance

Analysis of Digital Maturity Aspects in Hospitals: A Systematic Literature Review Nurhayati, Siti; Suratman; Ngadiman
International Journal of Science and Society Vol 7 No 3 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i3.1496

Hospitals must continuously evolve in response to dynamic environments and rapidly changing demands. Digital transformation plays a pivotal role in reducing costs, increasing speed and transparency, and enhancing productivity and efficiency; however, it simultaneously introduces substantial organizational risks. Frameworks and tools are therefore essential to support organizations in navigating such profound transitions. Digital maturity assessment constitutes a critical preliminary stage for any digital transformation initiative, enabling both public and private healthcare institutions to determine their level of digital maturity and establish a foundation for subsequent transformation efforts. This study aims to identify and describe the dimensions applied in digital maturity assessments within hospitals. The research employed a systematic literature review of peer-reviewed publications from 2020 to 2024, examining maturity models designed to evaluate hospital digital maturity. A total of 29 relevant articles were reviewed, synthesizing 27 distinct maturity models. The articles were subjected to inductive analysis, through which the dimensions of maturity models were extracted and synthesized into a comprehensive digital maturity framework. The findings revealed a digital maturity framework consisting of seven dimensions: strategy, information technology capabilities, interoperability, governance and management, patient-centered care, human resource skills and behaviors, and data analytics. Each of these seven dimensions can be assessed through 24 specific indicators. The study concludes that the proposed digital maturity framework can serve as an evaluative tool for assessing hospital digital maturity and identifying critical areas for improvement.

ANALISIS JALUR PENGARUH PELAYANAN FISKUS, SANKSI PAJAK TERHADAP KEPATUHAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI MEDIASI Reynaldo; Ngadiman; Jap, Yustina Peniyanti
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Taxes are the largest source of revenue for the Indonesian state. For this reason, maximizing tax revenue must be increased through taxpayer compliance. Some of the factors that affect taxpayer compliance are tax authorities, tax sanctions, and taxpayer awareness. The purposes of this study were to analyze the direct effect of tax authorities, tax sanctions, and taxpayer awareness on taxpayer compliance at KPP Pratama Kalideres. Then, the research also aims to determine the indirect effect between tax authorities and tax sanctions on taxpayer compliance through taxpayer awareness. The main theory used in this research is attribution theory. The research method used is quantitative. The research population is all individual taxpayers with independent work who are registered at KPP Pratama Kalideres. Then the research sample was selected using the hair method and resulted in 170 randomly selected samples. Data analysis using SEM PLS. The results of the study stated that tax authorities, tax sanctions, and taxpayer awareness partially had a positive and significant effect on taxpayer compliance. Furthermore, tax authorities and tax sanctions also have an indirect effect on taxpayer compliance through taxpayer awareness.

TEKNOLOGI INFORMASI MEMODERASI PENGETAHUAN PERPAJAKAN DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK PBB-P2 Mentu, Fabiola Fernandes; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The purpose of this research is to determine the effect of Information Technology in moderating Taxation Understanding, Tax Penalty Strictness, and Level of Trust in the Government on the Compliance of PBB-P2 Taxpayers in Tomohon Barat District, Tomohon City. This study is specifically focused on all PBB-P2 taxpayers within the scope of Tomohon Barat District, Tomohon City. The researcher chose Tomohon Barat because it is the best district in Tomohon City in terms of paying PBB-P2 taxes. The method used in this research is purposive sampling with 300 respondents obtained through questionnaires distributed to 313 respondents, analyzed using Smart PLS 4. The research method employed in this study is a quantitative method using primary data through observation of events, people, objects, and by distributing questionnaires to individuals. The results of the study indicate that there is no effect of Taxation Understanding and Tax Penalty Strictness on Taxpayer Compliance, but there is an effect of the Level of Trust in the Government on Taxpayer Compliance. The moderation of Information Technology on Taxation Understanding, Tax Penalty Strictness, and Level of Trust in the Government shows an effect on Taxpayer Compliance.

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