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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Paradigma Ekonomika Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Al Fikra : Jurnal Ilmiah Keislaman AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Paradoks : Jurnal Ilmu Ekonomi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting)
Abdurrahman, Rezi
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

 1 
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru) Indah Mawaddah; Zirman Zirman; Rezi Abdurrahman
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3214

Abstract

This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect the compliance of SMES taxpayers who use e-commerce services. Meanwhile, understanding taxation and tax rates have no influence on the compliance of SMES taxpayers who use e-commerce services. Adjusted R2 results of four independent variables silmutantly on the dependent variable had an influence of 34% and the remaining 66% were influenced by other factors not studied in this study.Keywords: tax socialization, understanding of taxation, the awareness of taxpayers, tax rate, taxpayers compliance
Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Adelia J, Sherly; Agusti, Restu; Abdurrahman, Rezi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4063

Abstract

The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure
Co-Authors Adelia J, Sherly Al Azhar-A Al Azhar. A Alfiati Silfi Alfiati Silfi Amniatizzakia Amniatizzakia Annisa Alifhia Zuhri Azhari, Suci Azzahra Hamid, Tsabitah Besri Nasrul Defri Indrawan Edfan Darlis EMRINALDI NUR DP Fatriansyah, Alif Ilham Akbar Febria, Putri Fandy Handoko, Tito Hariadi Yasni Heni Pujiastuti Hernando, Riski Hutapea, Fransiska Stephani Ichsan, Muammar Ridho Indah Mawaddah Irwin Mirza Umami Jonnius Jonnius Julita Julita Leonardo, Ivan Lubis, Armensyah Lubis, Nursiani Lukman Hakim M Ridho Agustiawan Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Muhammad Luthfi Iznillah, Muhammad Luthfi Nasrizal, Nasrizal Nasution, Al Haggi Nurmawati Nurmawati Nurmawati Nurmawati Nurul Azkiah Nurul Hafizah Putra, Adhitya Agri Putra, Ferdy Putri Aurelia Putri Martika Ramadhan, Muhammad Adzan Restu Agusti Rheny Afriana Hanif Riski Hernando Rizki Yuli Sari Rizqy Ridho Prakasa Sandi, Eka Kurnia Sem Paulus Silalahi Situmeang, Grace Theona Angeline Suhadha Armanda Prayoga Syafrizal, Hady Syukriani, Eva Yesi Mutia Basri Yuafrizal Yuafrizal Yunandra Zirman Zirman