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All Journal Jurnal Dinamika Pengabdian (JDP) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Manajemen Jurnal Akuntansi
Tan Kwang En
Universitas Kristen Maranatha, Bandung
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Akuntansi

 1 
Pengaruh Koefisien Respon Laba Akuntansi Terhadap Harga Saham dalam Masa Krisis Ekonomi di Indonesia Tan Kwang En
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.258

Abstract

Laba akuntansi pada suatu periode menunjukkan: (1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas, (seperti penjualan tunai dan perubahan piutang), (2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan harga pokok penjualan), dan (3) dampak dari pengeluaran untuk investasi masa yang akan datang. Scott (1977) mengadakan penelitian yang menekankan betapa pentingnya informasi laporan keuangan yang berkualitas, dan pasar merespon informasi itu dengan baik Pula. Untuk mengukur kualitas laba, maka digunakan koefisien respon laba (earning response coefficient). Paper ini menguji apakah dalam masa krisis ekonomi yang melanda Indonesia akan berpengaruh terhadap kemampuan kualitas laba dalam menjelaskan harga saham. Dengan menggunakan 44 buah perusahaan sampel, hasil penelitian menyimpulkan bahwa kualitas laba tidak mampu menjelaskan harga saham selama masa krisis ekonomi.
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Co-Authors . Sherlywati Aurora Angela Debbianita Hasianna, Winda Riama Joni Joni Joni Kambono, Herman Lidya Agustina Lidya Agustina Maria Natalia, Maria Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Pranata, Ilham Prayogo, Enny Rini Handayani Santy Setiawan Santy Setiawan Se Tin Sinta Setiana Wijaya, I Nyoman Agus Yenni Carolina Yunita Christy Yunita Christy Yunita Christy