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All Journal EKSPANSI ENSAINS JOURNAL Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Organum: Jurnal Saintifik Manajemen dan Akuntansi MANNERS Management and Entrepreneurship Journal Accounting Research Journal SOSIERA ABDIMAS
Asep Mulyana
Fakultas Ekonomi Universitas Nurtanio Bandung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Physics Social Sciences Other

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Journal : Accounting Research Journal

 1 
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE: IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

 This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Endang Susilawati; Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.
INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.705

Abstract

Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously.
IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG Asep Mulyana; Fotuho Waruwu; Mia Rahmawati
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.732

Abstract

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants
Co-Authors anna christina Ikasari Debora Tri Oktarina Endang Susilawati Endang Susilawati Fotuho Waruwu Jojo Sudarjo Mia Rahmawati Phety, Debora Tri Oktarina Risma Budianingsih Wawan asad Sutrisna Yuniati Fransisca