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All Journal Jurnal Wira Ekonomi Mikroskil Akuntansi Krida Wacana Infestasi Jurnal Organisasi Dan Manajemen Jurnal Akuntansi Jurnal Buana Akuntansi Perspektif Akuntansi Journal of Digital Learning and Education Jurnal Riset Akuntansi dan Keuangan Journal of Public and Business Accounting Accounting Student Research Journal Jurnal Penelitian Akuntansi Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer
Septian Bayu Kristanto
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Komitmen Organisasi Karyawan (Studi Pada Bank Konvensional dan Bank Syariah di Jawa Tengah) Septian Bayu Kristanto
Jurnal Akuntansi vol. 8 no. 3 Sepetember 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i3.692

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Pengaruh Ukuran Pemerintahan, Pendapatan Asli Daerah (PAD), dan Belanja Modal Sebagai Prediktor Kelemahan Pengendalian Internal Septian Bayu Kristanto
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i1.696

Abstract

Mapping Of Management Accounting Research Septian Bayu Kristanto; Yunias Monika
Jurnal Akuntansi vol. 9 no. 2 Mei 2009
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i2.703

Abstract

Penggabungan Usaha dan Pajak Penghasilan Septian Bayu Kristanto
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i1.712

Abstract

Determinan Kelemahan Pengendalian Internal (Studi Empiris pada Pemerintah Daerah) Septian Bayu Kristanto; Yuni Rimawati
Jurnal Akuntansi vol. 10 no. 2 Mei 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i2.715

Abstract

Intellectual Capital Variation dan Value Perception (Studi pada Sektor Pemerintahan) Septian Bayu Kristanto
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i3.724

Abstract

Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.824

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Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2651

Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Adapting Education: Navigating Hybrid Classrooms in The Post-Pandemic Era Monika, Yunias; Kristanto, Septian Bayu
Journal of Digital Learning and Education Vol. 4 No. 2 (2024): AUGUST
Publisher : MO.RI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52562/jdle.v4i2.1275

Abstract

Hybrid classrooms are designed to support collaborative learning experiences. This concept encourages students to actively engage within learning communities. This study investigates the applicability of hybrid classrooms in a university. Researchers utilized a CoI questionnaire adapted from Swan et al., (2008). It contains 36 items, all measured on a 4-point Likert scale. The questionnaires measure the three components of the CoI model. The participants consisted of accounting students who enrolled in Taxation courses in 2023, totaling 140 individuals. This result finds that students have effective social interaction, active engagement, and critical inquiry in the hybrid classroom. Students expressed a positive sentiment towards the hybrid classroom. The hybrid classroom undeniably has great potential for a flexible learning model for both students and educators in the future. While this study offers valuable insights into the perceptions of students regarding the hybrid classroom, the limitations, lack of demographic data, reliance on self-report measures, and absence of qualitative data, must be acknowledged when interpreting the findings.
Gambaran Kepatuhan Wajib Pajak UMKM Binaan KPP Kalideres Kristanto, Septian Bayu; Olivia, Gabrille
Jurnal Buana Akuntansi Vol 9 No 2 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i2.6686

Abstract

Indonesia is one of the developing countries that is identical with development action activities from all types of industries, where the need for funds is sourced from the tax system collected from taxpayers. But in fact, not a few taxpayers are still not tax-compliant because they are influenced by some factors. The purpose of this research is to find out whether those factors influence MSMEs taxpayer compliance. The method that researchers use is qualitative-descriptive. The sample in this study is MSMEs that are doing business in the KPP Kalideres area, own or joint businesses, have an NPWP, and have a minimum turnover income of Rp.4,000,000,- and a maximum of Rp.500,000,000,-. The sampling technique uses a purposive sampling technique. Data collection techniques use interviews and documentation. The results of this study show the profile and background of MSME business actors, and fundamental factors such as the wealth of knowledge about taxation, the frequency and type of socialization used, effectiveness in modernizing the tax administration system, and the character of love of money attitudes are supporting factors for MSME business actors in influencing their mindset, decision making, and attitude in implementing their tax rights and obligations.
Co-Authors Angelin, Debora Angelina Angelina Angeline Angeline Budiman, Rivan Christina, Lienai Diana Madeline Parapat Fanny Andriani Setiawan Felisia Juliani Gabrielle Merry Yobelia Yobelia Herni Kurniawati Hindirwan, Yoni Margaretha . Michelle, Gavrilla Oktavia Oktavia Olivia, Gabrille Setiawan, Fanny Andriani Subagyo Subagyo Subagyo Subagyo Susanto, Vinsen Revelin Syamsiar, Syamsiar Vionita, Vionita William Gani Windyan, Carlin Windyan, Carlin Yosua Yosua Yuni Rimawati Yuni Rimawati Yunias Monika