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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Applied Business, Taxation and Economics Reseach International Journal of Economics, Business Management and Accounting JURDIASRA
Mazda Eko Sri Tjahjono
Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI Mazda Eko Sri Tjahjono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.713 KB) | DOI: 10.30656/jak.v3i1.199

Abstract

This study was conducted to determine the difference between the taxation of non tax -finals and final. This study uses the data of financial statements that have been published during the period 2010-2014 ( five years).. Statistical methods in this study using normality test , homogeneity test , ANOVA test and Independent t- Test.Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.Keywords : Final Tax, Tax non-final, obtain fee, state revenue
Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten) Mazda Eko Sri Tjahjono; Dewi Robiatul Adawiyah
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.6165

Abstract

This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria according to the research needed with senior auditor in inspektorat provinsi banten area as respondents. The data are collected by distributing questionnaires to the respective respondents. The method of analysis is multiple regression analysis. The data in this research is processed by using software SPSS version 23 (Statistical Product and Service Solution). The results of this research reveals that auditor competence has significantly positive effect on audit quality, auditor experience has significanly positive effect on audit quality and auditor motivation has significantly positive effect on audit quality
The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable Rezeqi Dewi Ratna Swari; Ina Indriana; Mazda Eko Sri Tjahjono
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.209

Abstract

This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.
Machiavellianism, Internal Locus of Control, and Time Pressure as Correlates of Dysfunctional Audit Behavior at a Government Inspectorate Zakia Amanda Zais; Mazda Eko Sri Tjahjono; Sabaruddinsah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3481

Abstract

Dysfunctional audit behavior can weaken evidence quality and public accountability. This study examines the associations of machiavellianism, internal locus of control, and time pressure with dysfunctional audit behavior among government internal-audit personnel in Banten Province, Indonesia. An attempted census invited 110 eligible personnel and produced 71 usable questionnaires collected from 8 to 22 April 2026. Multiple regression yielded a significant model, F (3, 67) = 21.009, p < .001, R² = .485. Machiavellianism (β = .300, p = .005) and time pressure (β = .496, p < .001) were positively associated with dysfunctional behavior, whereas internal locus of control was not significant (β = -.021, p = .824). Inspectorates should combine ethical supervision with realistic workload and time-budget controls.
Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM Willy Nurhayadi; Intan Puspanita; Ayu Noorida Soerono; Mulyanah Mulyanah; Mazda Eko Sri Tjahjono; Asih Machfuzhoh; Selly Anggraeni Haryono; Refi Pratiwi; Anistya Vinta Desi; Vierina Clyde
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

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

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Sindangheula, Kecamatan Pabuaran, Kabupaten Serang, dengan mengusung tema "Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM". Tujuan utama dari kegiatan ini adalah untuk memberikan edukasi dan pendampingan kepada pelaku UMKM agar mampu memanfaatkan teknologi digital dalam pengelolaan kewajiban perpajakan mereka secara mandiri dan efisien. Kegiatan ini dilatarbelakangi oleh rendahnya literasi digital dan pemahaman perpajakan di kalangan pelaku usaha kecil di wilayah pedesaan. Bertempat di Kantor Desa Sindangheula, kegiatan ini menghadirkan Kepala Desa serta Penyuluh Pajak dari KPP Pratama Kota Serang sebagai narasumber. Metode pelaksanaan meliputi penyuluhan aplikasi perpajakan seperti e-Filing dan e-Billing, serta diskusi interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap proses pelaporan dan pembayaran pajak secara daring. Selain itu, peserta menunjukkan antusiasme tinggi untuk menerapkan teknologi digital dalam operasional usaha mereka. Kegiatan ini diharapkan dapat menjadi katalisator dalam membentuk ekosistem UMKM yang taat pajak, adaptif terhadap teknologi, dan berdaya saing tinggi di era digital.
Co-Authors Anistya Vinta Desi Asih Machfuzhoh Ayu Noorida Soerono Clyde, Vierina Dewi Robiatul Adawiyah Indriana, Ina Intan Puspanita Mulyanah Mulyanah Refi Pratiwi Rezeqi Dewi Ratna Swari Sabaruddinsah Selly Anggraeni Haryono Willy Nurhayadi Zakia Amanda Zais