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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Dian Puji Puspita Sari
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Determinan Kepuasan Pengguna E-Filing Masa Pandemi Covid-19 Ridho Pramana Aji; Adriyanti Agustina Puti; Dian Puji Puspita Sari
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.341

Abstract

E-filing is a facility provided by the Direktorat Jendral Pajak (DJP) to report tax resposibility. The advantage of e-filing is that taxpayers can report their tax return (SPT) without being limited by distance, time and place. This fits perfectly with the COVID-19 pandemic situation, which requires us to limit face-to-face interactions. This study aims to evaluate the effect of information quality, system quality, and service quality on e-filing user satisfaction during the Covid-19 pandemic. This research was conducted using a survey method by distributing online and offline questionnaires to individual taxpayers who use e-filing registered at the Pekanbaru Senapelan Tax Service Office. The sample was selected using purposive sampling technique so that the sample obtained was 100 respondents. Hypothesis testing in this study used multiple linear regression analysis. The results of this study indicate that information quality and system quality have a positive effect on e-filing user satisfaction. Service quality has no effect on efiling user satisfaction. ABSTRAK E-filing merupakan sarana kemudahan yang disediakan Direktorat Jendral Pajak (DJP) untuk melaporkan kewajiban perpajakan. Keunggulan e-filing adalah wajib pajak dapat melaporkan Surat Pemberitahuan (SPT) tanpa dibatasi jarak, waktu dan tempat. Hal ini sangat cocok dengan situasi pandemi covid-19 yang mengharuskan kita membatasi interaksi tatap muka. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas informasi, kualitas sistem, dan kualitas layanan terhadap kepuasan pengguna e-filing pada masa pandemi Covid-19. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner secara online dan offline kepada wajib pajak orang pribadi yang menggunakan e-filing yang terdaftar di Kantor Pelayanan Pajak (KPP) Pekanbaru Senapelan. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kualitas informasi dan kualitas sistem berpengaruh positif terhadap kepuasan pengguna e-filing. Kualitas layanan tidak berpengaruh terhadap kepuasan pengguna efiling.
Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sampriyani Sihombing; Dian Puji Puspita Sari; Mentari Dwi Aristi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8813

Abstract

This research aims to partially examine the influence of company size, solvency, profitability, KAP reputation and auditor opinion on manufacturing companies. The population of this study are all manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling method in this research uses a purposive sampling method, namely by drawing samples based on certain considerations that are tailored to the interests and objectives of the research. The data analysis technique used is multiple linear regression analysis with a significance level of 0.05. The type of data used in this research is secondary data in the form of financial reports and independent audit reports for 2017 - 2021. The results of this research show that company size and solvency have no effect on audit delay. As well as profitability, KAP reputation and auditor opinion have an effect on audit delay
Co-Authors Adriyanti Agustina Puti Mentari Dwi Aristi Ridho Pramana Aji Sampriyani Sihombing