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Sardju, Fitriani
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Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Factors Affecting The Usage of E-filing for Individual Taxpayers Suwito Suwito; Fitriani Sardju; Ruslee Nuh
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.883 KB) | DOI: 10.55980/ebasr.v2i1.55

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.
Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Peningkatan kualitas karya ilmiah dengan Workshop Literasi Digital (Mendeley, Publish or Perish, dan Grammarly) Zainuddin Zainuddin; Kasim Sinen; Fitriani Sardju; Nurul Fajriyanti
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 1 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 1, Mei 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i1.2637

Abstract

Dalam rangka meningkatkan kualitas penulisan karya ilmiah mahasiswa di Kota Ternate, yang dalam kegiatan ini dipusatkan pada mahasiswa program studi Akuntansi dan Ekonomi Islam di Universitas Khairun, Universitas Muhammadiyah Maluku Utara dan Institut Agama Islam Negeri Ternate. Tim Dosen Universitas Khairun mengadakan Kegiatan Pengabdian kepada masyarakat dengan mengadakan Workshop literasi digital yaitu penggunaan salah satu aplikasi untuk pencarian referensi Publish or Perish dan penulisan daftar pustaka yaitu aplikasi Mendeley serta persiapan publikasi artikel dengan memperbaiki tata bahasa inggris dengan aplikasi Grammarly. Tujuan di adakan kegiatan ini ini bagi mahasiswa adalah memberikan pengetahuan dan keterampilan dalam mengaplikasikan Mendeley dalam menulis karya ilmiah khususnya mencari referensi dan membuat daftar pustaka. Permasalaahan yang dihadapai mahasiswa yaitu kurangnya pemahaman dan pengetahuan pengoperasian terkait aplikasi Mendeley dan mahasiswa belum familiar dengan berbagai aplikasi pendukung peningkatan kualitas artikel ilmiah. Workshop yang diadakan di Laboratorium Fakultas Ekonomi dan Bisnis Universitas Khairun dengan jumlah peserta 49 orang. Metode yang digunakan yaitu ceramah, dan praktek langsung pengoperasian aplikasi Mendeley, Publish or Perish dan Grammarly. Hasil dari kegiatan PKM diharapkan mampu meningkatkan literasi digital dan mahasiswa mampu mengoperasikan aplikasi Mendeley, Publish or Perish dan Grammarly dalam tulisan karya ilmiah di akhir studi
The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchange Fitriani Sardju; Nindah Ayu Letari
International Journal of Economics Development Research (IJEDR) Vol. 3 No. 3 (2022): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2921

Abstract

This study aims to determine and analyze the Effect of Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: Capital Intensity affects tax avoidance.
Financial Inclusion, Financial Literacy, and Financial Technology Impact on the Sustainability of Micro, Small, and Medium Enterprises: A Study in the SMEs of Tidore Islands, Indonesia Rinto Sahdan; Fitriani Sardju
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4014

Abstract

This study aims to determine how financial inclusion, financial literacy and financial technology affect the sustainability of micro, small and medium enterprises. The sample selection in this study used the Slovin formula. The data collection technique was carried out using a questionnaire, the object of this research was MSMEs in the City of Tidore Islands. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS. The results of this study found that: (1) financial inclusion affects the sustainability of MSMEs; (2) financial literacy affects the sustainability of MSMEs; (3) financial technology has no effect on the sustainability of MSMEs.
Tax Morality as a Moderator in Mitigating Tax Evasion: The Role of the Self-Assessment System and Tax Audits Amin Dara; Fitriani Sardju; Zainuddin Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the influence of the Self-Assessment System (SAS) and Tax Audits on Tax Evasion, with Tax Morality as a moderating variable. The research was conducted at the KPP Pajak Pratama Ternate with a sample of corporate taxpayers. Data were collected through questionnaires distributed to corporate taxpayers and analyzed using multiple regression to test the direct effects of SAS and Tax Audits on tax evasion and moderation regression to examine the moderating role of Tax Morality in these relationships. The results show that SAS has a significant negative effect on tax evasion, indicating that better implementation of SAS leads to lower levels of tax evasion. Tax Audits also have a significant negative effect, with more intensive tax audits reducing tax evasion. However, the moderation analysis reveals that Tax Morality does not significantly moderate the relationship between SAS and tax evasion. On the other hand, Tax Morality significantly moderates the relationship between Tax Audits and tax evasion, reinforcing the negative effect of tax audits on reducing tax evasion. This study suggests that tax authorities should prioritize strengthening oversight through effective audits and efforts to enhance tax morality. Combining well-implemented SAS, intensive tax audits, and promoting tax morality could reduce tax evasion.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Sosialisasi Perpajakan Dan Penerapan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Fahria Alting; Suwito Suwito; Fitriani Sardju
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2545

Abstract

The objectives of this study are: To analyze the effect of tax knowledge, taxpayer awareness, tax Sanctions, tax socialization, and the application of the E-Samsat system on motor vehicle taxpayer compliance. The population used in this study were all motor vehicle taxpayers registered with the Ternate city Samsat for the 2018-20223 period. Sample withdrawal based on accidental sampling. The type of data used in this study is quantitative data and data analysis using the SPSS 29 application. The method used is Multiple Linear Regression Analysis. The results of this study indicate that Tax Knowledge, Taxpayer Awareness, Taxation Socialization have no effect on motor vehicle taxpayer compliance, while Tax Sanctions and Implementation of the E-Samsat System have a positive effect on Motor Vehicle Taxpayer Compliance at Samsat Ternate City.
Kemampuan, Pengalaman, Independensi, dan Due Profesional Care Auditor pada Pelaksanaan Prosedur Audit Investigatif Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.33

Abstract

Abstract: This study aims to examine the effect of Auditor Ability, Auditor Experience, Auditor Independence, and Due Professional Care Auditor on the Effectiveness of the Implementation of Investigative Audit Procedures. The population in this study was the examiner who worked at the BPKP (Financial and Development Supervisory Agency) office in North Maluku and North Sulawesi Provinces. This study uses multiple linear regression models. The results of the study indicate that the auditor's ability has a positive effect on the effectiveness of conducting investigative audit procedures. The auditor's experience has a positive effect on the effectiveness of conducting investigative audit procedures. Auditor independence does not affect the effectiveness of investigative audit procedures. Due professional care auditor has a positive effect on the effectiveness of conducting investigative audit procedures. Keywords: auditor ability, auditor experience, auditor independence, due professional care auditor and effectiveness of audit investigative procedures
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.55

Abstract

This study aims to determine and analyze the Effect of Profitability, Leverage, Institutional Ownership and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: (1) Profitability has no effect on tax avoidance. (2) Leverage has no effect on tax avoidance. (3) Institutional ownership has no effect on tax avoidance. (4) Capital Intensity affects tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance.
Co-Authors Aksan, Ismul Amin Dara Andhika Perkasa F Fahria Alting Fajriyanti, Nurul Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Sinen, Kasim Suwito SUWITO SUWITO Suwito Suwito Syahdan, Rinto Wa Ode Sindi Rahayu Yustiana Djaelani Zainuddin Zainuddin