Article Per Year (5 Year)
p-Index From 2020 - 2025
4.145
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI MEDIA STUDI EKONOMI JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Balance Vocation Accounting Journal Jurnal Pendidikan dan Konseling MEDIA MANAJEMEN JASA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Media Akuntansi Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PANDAWA : Jurnal Pengabdian kepada Masyarakat
Rio Johan Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan. Rio Johan Putra; Dewi Rochimah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.938

Abstract

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.
Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan Calista Ayu Millenia Risti; Rio Johan Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.951

Abstract

Online businesses have the same activities as conventional businesses, namely managing businesses with the aim of making profits, so online businesses are required to pay taxes as stated in Undang-undang No.7 Tahun 2021 concerning Harmonization of Tax Regulations (HPP). The purpose of this study is to analyze the effect of financial literacy and financial technology utilization on tax compliance which is moderated by tax digitalization on online business owner in Jabodetabek. This study uses a quantitative approach with a associative research design. Data collection in this study was carried out by distributing questionnaires given to 150 people who are online business owner in the Jabodetabek area. The analytical techniques used to answer the hypothesis in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The analysis result shows that financial literacy has no significant effect on tax compliance, financial technology utilization has a positive and significant effect on tax compliance, tax digitalization is not able to moderate the effect of financial literacy on tax compliance, and tax digitalization is able to moderate by strengthening the influence of financial technology utilization on tax compliance.
Efektivitas Pelaporan Pajak Di Indonesia Aulia Al Qori Hadistiyah; Rio Johan Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.994

Abstract

The current development strategy should be more directed at an independent Indonesian economy. This independence also includes independence in financing development. By doing this research, it is expected to be able to measure a country's success in optimizing tax funds' distribution fairly and equitably and to find out how much influence these variables have on taxpayers' perceptions of the ethics of tax avoidance. The urgency of this study is to examine the effect of tax amnesty, the self-assessment system, and the use of ESPT in tax reporting moderated by tax law enforcement on tax avoidance behavior. The method used is descriptive quantitative, the data analysis technique used in this research is a descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. Judging from the statistical results of the T-test, it can be concluded that Tax amnesty and Self Assessment didn’t affect tax avoidance. However, ESPT and Law are proven to have a significant effect on tax avoidance. With the use of ESPT in tax reporting as well as law enforcement actually resulted in the occurrence of tax avoidance. This is indicated by taxpayers feeling they have a choice whether to report their taxes or not. And as for the applicable laws, not all of them are applied and there are gaps in their implementation so as to provide opportunities for taxpayers to carry out tax avoidance.
Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak Herlina, Herlina; Putra, Rio Johan
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.v8i2.2006

Abstract

This research aims to examine the influence of various factors, including perceptions of tax corruption, perceptions of justice, social influences and norms, legal and ethical awareness, as well as education and knowledge, on taxpayer compliance. The sample in this research was "taxpayers" in DKI Central Jakarta who were required to pay taxes in Indonesia, totaling 55 respondents. The sampling technique in this research used saturated samples. The data collection method uses a questionnaire. Data uses path coefficient analysis with the help of the Smart PLS program. The research results show the following: 1) Perceptions of tax corruption have no effect on taxpayer compliance. 2) Perceptions of fairness have a positive effect on taxpayer compliance. 3) Social influence and norms have no effect on taxpayer compliance. 4) Legal and ethical awareness has no effect on taxpayer compliance. 5) The level of education and knowledge has a positive effect on taxpayer compliance. In addition, education and knowledge play a moderating role in several relationships, such as: 1) Education and knowledge moderate the relationship between perceptions of tax corruption and taxpayer compliance. 2) Education and knowledge do not moderate the relationship between perceptions of fairness and taxpayer compliance. 3) Education and knowledge moderate the relationship between social influence and norms and taxpayer compliance. 4) Education and knowledge moderate the relationship between legal and ethical awareness and taxpayer compliance. In conclusion, higher levels of education and knowledge tend to increase taxpayer compliance, while the moderating role of education and knowledge can influence the relationship between several other factors and taxpayer compliance.  
Co-Authors Akmal, Dhendy Rizki Amalia Astiani Rizkillah Ari Soeti Yani Ari Soeti Yani Aulia Al Qori Hadistiyah Bella Sindi Luvita Riyani Calista Ayu Millenia Risti Dea Anada Puspa, Rada Deri Deri Dewi Rochimah Diansyah Diansyah Diansyah, Diansyah Fauziah Fauziah Hanandia, Dian Fitri Herlina Herlina Irene Octavia Kiko Armenita Julito Maharani, Dewi Mei Welensya Br Simatupang melisa melisa Mila Mila Muhamad Iqbal Muhammad Ulul Albab Nita Rumantir Novrita Marsaulina Putra, Wahyu Karisma Qodary, Hilwa Fithratul Retno Wulandari Ridho, Muhamad Rina Febriani Riska Mawarni Sarah, Ira Siti Shiva Dewanti Nabila Shiva Dewanti Nabila Sihar Tambun simamora, virgo Subekti, Khalisah Visiana Supartini Supartini