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All Journal Kinerja Zenit The Indonesian Accounting Review Jurnal Akuntansi Bisnis AKUNTANSI DEWANTARA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi
Ita Salsalina Lingga
Universitas Kristen Maranatha
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Pengaruh Penerapan e-SPT Terhadap Efisiensi Pemrosesan Data Perpajakan: Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama X, Bandung Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.344

Abstract

In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation (DGT) implement modernization of tax administration system (e- system). This system uses e-SPT in reporting tax. By changing the system into modern system, DGT hopes that tax compliance will increase. The purpose of this research is to examine the influence on the implementation of e-SPT towards efficiency of taxation data processing. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at KPP Pratama "X" (Tax Office) in Bandung. The results of this research shows that the implementation of e-SPT has a significant influence towards efficiency of taxation data processing.
Pengaruh Penerapan e-SPT PPN Terhadap Efisiensi Pengisian SPT Menurut Persepsi Wajib Pajak: Survey Terhadap Pengusaha Kena Pajak Pada KPP Pratama “X” Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.355

Abstract

In order to improve the quality of tax services to the tax payer’s community, the Directorate General of Taxation implement electronic system(e-SPT) in reporting tax. The purpose of this research is to examine the influence on the implementation of e-SPT (Value Added Tax) towards efficiency of e-SPT filling. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at Bandung Tax Office. The conclusion of this research shows that the implementation of e-SPT (Value Added Tax) has a significant influence towards efficiency of e-SPT filling.
Pengaruh Pemungutan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Bandung (Studi Empirik Pada Dinas Pendapatan Daerah Kota Bandung) Sri Watini; Ita Salsalina Lingga
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.v2i2.367

Abstract

The objective of this research is to determine the impact of advertisement tax collection towards regional tax revenue. Survey method is applied with data collected from DISPENDA at Bandung City from year 2005 until 2009 and simple regression analysis is applied in data processing.The research shown that in confidence level of 95%, advertisement tax collection has no significant impact towards regional tax revenue and the correlation between advertisement tax and regional tax revenue is very weak. Keywords: advertisement tax, regional tax revenue
Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung ”X”) Sri Rahayu; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.375

Abstract

The objective of this research is to examine whether modernization in taxation administration system at Bandung ”X” Tax Office affects tax compliance. Type of this research is quantitative descriptive. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire and multiple regression analysis and t-test are applied in data processing. The research shown that modernization in taxation administration system positively significant affects tax compliance. Keywords: modernization in taxation administration system, tax compliance.
Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Rosa Cristiana Septya Nyman; Irawan Perdanaputra Kaidun; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4375

Abstract

Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that  PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction of transfer pricing by a Singapore subsidiary. PT Adaro has implemented transfer pricing. If the problem is true,  it can be classified as Tax Avoidance. This study aims to identify the impact of company size, return on equity, and current ratios on Tax Avoidance. This study is a  category of causal explanatory studies in which samples are selected using a purposeful sampling method and hypotheses are tested using multiple regression testing. In this survey, the population and sample are LQ 45 companies listed on the Indonesia Stock Exchange between 2016 and 2019, with a population of 45 companies and a sample of 34 companies. The Tax Avoidance measurement in this study uses the effective tax rate (ETR). The results of this study explain that corporate size affects Tax Avoidance, while return on equity and current ratios do not affect Tax Avoidance. Keywords: Firm Size, Return on Equity, Current Ratio, and Tax Avoidance  
Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector Lingga, Ita Salsalina
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1930

Abstract

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.
ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION Vinny Stephanie Hidayat; Ita Salsalina Lingga; Jovi, Christian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.343

Abstract

The aim of this research is to examine how online learning affects students' academic achievement. Online learning is expanding quickly at all levels of official education, including the university level. This study at one of Bandung, Indonesia's private university seeks to ascertain the impact of online learning on students' perceptions and academic achievement. All current participants in the Accounting Study Program make up the study's population. The class of 2018-2022 members of Accounting Study Program who are currently enrolled in or have completed the Auditing course make up the sample for this study. Purposive sampling is the sample selection technique employed, while the research approach used is explanatory research. Using the T and F tests, multiple regression analysis, and SPSS, the study hypothesis is tested. According to the sample technique, questionnaires were given out to 113 students. Additionally, interviews were conducted to find out what students thought of online learning, both positively and negatively. The study's findings indicated that online learning has an impact on academic achievement. Although most students have positive perceptions of online learning, there are some negative ones as well. However, the university can address these negative perceptions by correcting the relevant errors.
Transforming Village Economy through Introduction to Basic Accounting and Simple Financial Reports: A Case Study Lingga, Ita Salsalina; Carolina, Yenni; Susilawati, Christine Dwi Karya; Tin, Se
Jurnal Pengabdian Pada Masyarakat Vol 10 No 3 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i3.1295

Abstract

Micro, Small, and Medium Enterprises (MSMEs) and rural communities play a pivotal role in Indonesia's economy but often face challenges in financial management and accounting practices. Limited accounting literacy results in the inability to produce accurate financial reports, hindering access to financing and economic decision-making. This community service program aimed to enhance the understanding of basic accounting principles and simple financial reporting among the people of Jatiendah Village and local MSMEs. The program utilized interactive lectures, practical simulations, and mentoring to implement financial recording. The results indicated improved participant comprehension of fundamental accounting concepts and their ability to create simple financial reports. This program not only empowered participants to manage finances more effectively but also contributed to local economic empowerment. By delivering practical and applicable accounting education, the program is expected to strengthen community-based financial governance and promote MSME sustainability.
Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia Christy, Lovena; Julianetta, Vennecia; Excel, Alexander; Tantya, Fiorin; Kristiana, Stefanie; Salsalina, Ita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.507 KB) | DOI: 10.56870/ambitek.v2i1.37

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance
Co-Authors Alyssa, Carmen Tiffany Candra Sinuraya Christine Dwi Karya Susilawati Christy, Lovena Clairine Agelica Riona Saputra Clairine Angelica Riona Saputra Crystalin, Aura Regia Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Eiren Eunike Elisabect Elisabect Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Excel, Alexander Fadillah, Anita Nur Hanny Hanny Herman Kambono Herman Kambono I Nyoman Agus Wijaya I Nyoman Agus Wijaya Irawan Perdanaputra Kaidun Jovi, Christian Julianetta, Vennecia Kristiana, Stefanie Lauw Tjun Tjun Lidya Agustina Lidya Agustina Maria Maria Meiliana, Yohana Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Rapina . Rini Handayani Rosa Cristiana Septya Nyman Saputra, Clairine Agelica Riona Se Tin SETIN, SETIN Siahaya, Princessa Sinta Setiana SRI RAHAYU Sri Watini Steven Asher Suwandi, Andrew Matthew Suying Sumantri Tantya, Fiorin Thedya, Ranesya Tjandra, Felicia Giovanni Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Wayan Feri Permana Widjaja, Kanisius Kevin Yayi Suryo Prabandari Yenni Carolina Yohana Meiliana