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All Journal Jurnal Mirai Management eCo-Buss Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ilmiah Wahana Pendidikan JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Erni Yanti Natalia
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Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam Windi Daun La'bi; Erni Yanti Natalia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1775

Abstract

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Prathama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs.
Faktor Faktor yang Mempengaruhi Mahasiswa Kota Batam dalam Memilih Jalur Karir Akuntansi Amielia Eka Putri Galu Mabela; Erni Yanti Natalia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1762

Abstract

This study aims to find whether intrinsic motivation, extrinsic motivation, and career exposure can influence students in choosing an accounting career path. This research contains 298 samples of active accountant students at Kota Batam taken from Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal and Universitas Batam. The method used in this research is quantitative with a Multiple Linear Regression statistic approach. To conduct this research, descriptive statistical tests, data quality tests, classical assumptions, multiple regression tests, coefficients of determination, and hypothesis tests are employed. The findings of this research are, intrinsic motivation partially influences students in choosing an accounting career path, extrinsic motivation partially influences the in choosing an accounting career path, career exposure partially influences the student in choosing an accounting career path. All of the variables simultaneously influence student accountants’ career path. Exposure career is the greater influence to students in choosing an accounting career path due to its coefficient regression score which is higher than independent variables. We suggest for future research to use the factor of a third person or use other factors such as motivation for overseas job opportunities.
Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam Windi Daun La'bi; Erni Yanti Natalia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1775

Abstract

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Prathama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs.
Co-Authors Amielia Eka Putri Galu Mabela Ferlina Halawa Irayanti Siahaan Jontro Simanjuntak Mortigor Afrizal Purba Mortigor Afrizal Purba Nadiah Indriyani Nora Pitri Nainggolan Purba, Tiurniari Tri Vaviola Gea Vargo Christian L. Tobing Veronica Veronica Wahyu Dewi Retno Wulandari Windi Daun La'bi