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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Owner : Riset dan Jurnal Akuntansi STATERA: Jurnal Akuntansi dan Keuangan EKONOMI BISNIS Ilomata International Journal of Tax and Accounting JURNAL LENTERA AKUNTANSI Governors PERFECT EDUCATION FAIRY (Indonesian of Interdisciplinary Journal) Maneggio
Atichasari, Anna Sofia
Universitas Islam Syekh - Yusuf, Tangerang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Disbursement of Tax Arrears: Active Tax Collection and Tax Audit on Corporate Taxpayers Ristiyana, Rida; Atichasari, Anna Sofia; Dahliana, Dahliana; Erwindiawan, Erwindiawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6538

Abstract

This study aims to determine the effect of warning letters, forced letters, and confiscation letters on the disbursement of tax arrears with tax audit as a moderation variable. The type of research is quantitative using secondary data with indirect data collection techniques. The population in the study is corporate taxpayers registered at KPP Pratama Tigaraksa. The sampling technique uses purposive sampling. The data analysis method uses panel data through Eviews 10. The results of the parsial of the warning letter had a positive and significant effect on the disbursement of tax arrears, forced letter and confiscation letter had no effect on the disbursement of tax arrears and the results of the MRA tax audit could not moderate the disbursement of tax arrears. The results of this study simultaneously warning letter forced letter, and confiscation letter have an effect on the disbursement of tax arrears. The latest in this study is to add tax audits as a moderation variable with different objects at KPP Pratama Tigaraksa. This research has implications to increase taxpayer awareness in fulfilling tax obligations and assist the Directorate General of Taxes in decision-making policies related to the renewal of active tax collection regulations.
Marketing Mix and Service Choice in Photography MSMEs: The Mediating Role of Branding and the Moderating Role of Price Nurcahyati, Putri; Prastowo, Sugeng Lubar; Atichasari, Anna Sofia
PERFECT EDUCATION FAIRY Vol. 3 No. 4 (2025): PERFECT EDUCATION FAIRY
Publisher : PT. Batari Edu Calya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/pef.v3i4.1243

Abstract

This study examines how elements of the marketing mix influence consumer decisions in photography services, with particular attention to the mediating role of branding and the moderating role of price. A quantitative cross-sectional survey was conducted with 230 users of Fannani Photo services, selected through purposive sampling. Data were collected using a structured Likert-scale questionnaire and analyzed with structural equation modeling to assess direct, mediating, and moderating effects. The findings reveal that product quality, branding, and price significantly shape service decisions, while visual promotion and service quality do not exert direct effects but influence branding, which in turn mediates the relationship between product quality and consumer choice. Moreover, price strengthens the effects of product quality and visual promotion, though not service quality, on decision-making. The study contributes theoretically by integrating branding and price into the marketing mix framework, providing clarity to inconsistent findings in prior research, and offers practical insights for creative MSMEs to enhance product quality, build consistent branding strategies, and leverage price as a competitive advantage in the digital marketplace.
The Influence of Product Quality, Information Quality, and Consumer Trust on Boiler Machine Purchase Decisions (Case Study of CV. Jaya Makmur Sentosa, Tangerang City) Suwandi, Laudya Putri; Atichasari, Anna Sofia; Sutarjo, Sutarjo
Maneggio Vol. 2 No. 5 (2025): OCTOBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/merbcg26

Abstract

This study aims to analyze how product quality, information quality, and consumer trust influence boiler machine purchasing decisions. This study is a quantitative study using statistical data. The research population is consumers who have purchased boiler machines at CV. Jaya Makmur Sentosa. The study used a saturated sampling technique so that 60 respondents were obtained as a research sample. The data collection technique is primary data through a Likert scale questionnaire 1-5 distributed to respondents. While secondary data is in the form of previous literature studies. The data analysis technique in the study uses Smart-Pls in the form of the Partial Least Squares (PLS) Method. The results of the study show that Information Quality has a positive and significant effect on Purchasing Decisions. These results indicate that the strategy of developing the quality of information contained in the product, in this case the boiler machine as the object of research, makes a real contribution to increasing purchasing decisions. Meanwhile, the results of the study show that Product Quality and Consumer Trust have no positive and insignificant effect on Purchasing Decisions. This means that some consumers consider other factors, such as price, product quantity, customer satisfaction, and so on, when making a transaction.
Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi Ristiyana, Rida; Atichasari, Anna Sofia; Indriani, Ridha
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2096

Abstract

This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.
Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Atichasari, Anna Sofia; Ristiyana, Rida; Handayani, Sri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2235

Abstract

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KEPUASAN PENGGUNA DAN KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING Sari, Gaziela Eka; Atichasari, Anna Sofia; Ristiyana, Rida
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.882

Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, user satisfaction and readiness of technology information towards the use of e-Filing. This research uses primary data. The respondents are an individual taxpayer who reports SPT Tahunan using e-filing and registered in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has an influence on the use of e-filing, (2) perceived ease of use has an influence on the use of e-filing, (3) user’s satisfaction has an influence on the use of e-filing, (4) readiness technology information doesn’t have an influence on the use of e-filing.Keywords: Perceived Usefulness, Perceived Ease Of Use, User’s Satisfaction, Readiness Technology Information, The Use Of E-Filing.
Determinants of Company Value With Information Transparency as Moderation In Food Beverage Sector Companies Ristiyana, Rida; Atichasari, Anna Sofia; Abdullah, Rizki
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1112

Abstract

This study aims to determine the effect of tax avoidance, company size, and leverage on company value with information transparency as moderation in food beverage sector companies listed on the IDX in 2017-2021. This type of research is quantitative research and the data used is secondary data. The population in this study amounted to 72 companies and obtained research samples using the purposive sampling method amounted to 13 companies. The data analysis method used is panel data regression analysis using Eviews version 10. The results simultaneously show that tax avoidance, company size and leverage affect company value. Partially, tax avoidance has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Leverage and transparency of information do not affect company value. The results of the moderation effect prove that information transparency is not able to moderate the effect of tax avoidance on company value. On the other hand, information transparency is also unable to moderate the effect of leverage on company value. However, transparency of information can moderate by strengthening the influence of company size on company value.
Co-Authors Chintya Mega Pratiwi Dahliana Dahliana Dhahana, Sat Yudha Dongoran, Parindungan Dongoran, Parindungan Erwindiawan, Erwindiawan Eso Hernawan Gea, Lisnaria Handayani, Sri Indriani, Ridha Ng Husin Ni’matullah Ni’matullah Nurcahyati, Putri Rizki Abdullah Rosna Agustina Safitriawati, Tita Sahrul, Veira Sylvia Santi Santi Sari, Gaziela Eka Sugeng Lubar Prastowo Sutarjo Sutarjo Suwandi, Laudya Putri Willi Fatimaleha Yetmi, Yosi Safri Zhafirah, Fellia Helsya