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All Journal Jurnal Reviu Akuntansi dan Keuangan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Khazanah: Jurnal Mahasiswa Economic Reviews Journal
Wibisono, Arif Fajar
Universitas Islam Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PERSEPSI KORUPSI PAJAK DAN IKLIM ORGANISASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN Arif Fajar Wibisono; Yudha Catur Kusuma N.
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 4 No. 2 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i2.54

Abstract

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.
Efektivitas Pemahaman Standar Audit Terhadap Penyusunan Opini Laporan Audit Pada Kantor Akuntan Publik XY Qanita Azzahra Widiatmoko; Arif Fajar Wibisono
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.733

Abstract

Financial statement audits have an important role in ensuring that the financial statements that have been prepared by the company are in accordance with accounting standards, and applicabel regulations, as well as to maintain a balance between the interest of company management and other stakeholders. In order for ther audit process to run effectively and efficiently, auditors need to comply with the auditing standars set by the Indonesian Institute of Certified Public Accountants. The purpose of this study was to determine whether the XY Public Accounting Firm has adequate operational standards, and whether the auditors in the XY Public Accounting Firm understand and implement the operational audit standards set by IAPI. The research method used is descriptive qualitative method, and the research source is based on interviews with KAP XY auditors, research questionnaires containing audit standards 100-500, and documentation. Based on the data that the author has obtained, the results of the study indicate that the XY Public Accounting Firm has implemented the audit standards properly, but in its implementation there are still several challenges faced by KAP XY, one of which is the discovery of differences in understanding of audit standards between KAP XY auditors, indicating that there are several audit standards that have not been fully effective in their application in KAP XY.
Co-Authors Deo Kevy Islamay Febriansyah Qanita Azzahra Widiatmoko Sheila Kurniawan Umi Sulistiyanti Yudha Catur Kusuma N.