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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
Universitas Stikubank
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN FISKUS, KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM Di KPP Semarang Timur) Moch Ali Munawar, 13.05.52.0216; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to examine the the factors that affect the quality of service tax, taxpayer financial condition and risk preference to taxpayer compliance. The sampling method of this research used convenience sampling with a sample of 95 respondent from UMKM taxpayer’s in Semarang City. Is this research, data analysis, used by Multiple Regression Analysis. the results of this study indicate that the quality of fiscal services have a significant effect on taxpayer compliance UMKM,while the financial condition of taxpayers and risk preferences have no significant effect on taxpayer compliance UMKM.Keywords: Tax Service Quality, Financial Condition of Taxpayer’s, Risk Preference, and Taxpayer’s Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Semarang Tengah Satu dan KPP Pratama Semarang Tengah Dua) Nur Lita, 13.05.52.0034; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the influence of e-Filing system Implementation, Taxpayer Awareness and Internet Understanding of Taxpayer Compliance on Individual Taxpayerin KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. This research data is obtained from questionnaires distributed to Taxpayers registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. The population of this study are individual Texpayer registered in KPP Pratama Semarang Tengah Satu and KPP Pratama Semarang Tengah Dua. Sampling method used in Conveniance Sampling. The analysis method of this research is multiple linier regression method. This results of this study indicate that the implementation of e-Filing System has a positive ang not significant impact on Taxpayer Compliance, Taxpayer Awareness has a positive and not significant impact on taxpayer compliance, Internet Understanding has a negative and not significant effect on Taxpayer Compliance.Keywords: Implementation of e-Filing System, Taxpayer Awareness, Internet Understanding, Taxpayer Compliance
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN APARAT PAJAK, SANKSI PERPAJAKAN DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Selatan) Yenita Novi Susanti, 13.05.52.0069; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This research aims to examine empirically the influence of understanding taxpayers, service tax officials, tax penalties risk preferences on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs at South Semarang District as many as 90 SMEs located at 10 villages there are, Peleburan, Wonodri, Mugassari, Lamper Lor, Lamper Tengah, Lamper Kidul, Randusari, Bulustalan, Barusari, Peterongan. The method used is purposive sampling method, that is sample selection method based on ease, where this method choose samples from the population element that the data is easily obtained by the researcher. The result of this research is service of tax officer and risk preference does not have an effect on compliance of taxpayer of SMEs. Understanding taxpayers and tax sanctions affect the compliance of compulsory SMEs.Keywords: Understanding Taxpayers, Tax Service Services, Tax Sanctions, Risk Preferences, Taxpayer Compliance SMEs
ANALISIS PENGARUH SIZE, LEVERAGE, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2015) Nishfil Ayu Amaliya, 13.05.52.0055; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of size, leverage, capital intensity ratio and independent commissioners towards effective tax rate. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period year 2013 until 2015. Relationship and or influence between variables explained using regression panel data analysis method with program Eviews 8. The results showed that size, capital intensity ratio and independent commissioners did not affect the effective tax rate. While leverage has a negative effect on effective tax rate.  Keywords: Effective Tax Rate, Size, Leverage, Capital Intensity Ratio and Independent Commissioners
PENGARUH SIKAP, PERSEPSI KEGUNAAN, KOMPLEKSITAS, DAN TEKNOLOGI INFORMASI TERHADAP MINAT MENGGUNAKAN E-FILING (Studi Kasus Wajib Pajak Orang Pribadi di Kota Semarang) Bella Fadhilah Chusaeni, 12.05.52.0150; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine empirically the influence of attitudes, perceptions of usefulness, complexit, and information technology of taxpayer interest in using e-filing. In this research, the researcher uses personal taxpayer population in KPP Semarang City. The method used is purposive sampling method. The sample used is 120 individual taxpayers in KPP Semarang City. The test equipment in this study used regression linier. The results of this study is the attitude and perception of usability does not affect the interest of using e-filing. Complexity and Information technology affects interest in using e-filing.Keywords : Attitudes, Perceptions of Usefulness, Complexity, Information Technology, Taxpayer Interest in using E-Filing
DAMPAK ETIKA UANG TERHADAP PERILAKU KECURANGAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Kudus) Anita Yulinar, 14.05.52.0208; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the influence of money ethics to tax evasion. In addition to testing and analyzing the influence of intrinsic religiosity, intrinsic extrinsic as a moderator of the relationship between money ethics and tax evasion.The primary data research method used is distributing questionnaires to 120 individual taxpayers in KPP Pratama Kudus. The sampling technique used is convenience sampling. Data analysis technique used is regression moderation test of absolute difference by using program of SPSS.Result of research indicate that money ethics have positive effect to tax evasion, In relationships gender as moderating variables. Gender does not succeed in moderating the positive relationship between money ethics and tax evasion.Keywords: Money Ethic, Gender, Tax Evasion
PERSEPSI MAHASISWA MENGENAI MONEY ETHICS TERHADAP TAX EVASION DENGAN GENDER DAN MORALITY SEBAGAI VARIABEL MODERASI Putri Ramawati, 15.05.52.0090; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Ethics with gender and moral as a moderating variable on tax evasion. The population in this study were accounting students who had taken taxation courses. The sample technique used is based on purposive sampling by determining the criteria of respondents before being used as research samples. Data analysis techniques are performed by regression using the Moderate Regression Analysis (MRA). The results showed that the perception of accounting students regarding money ethics had a significant positive effect on tax evasion. The role of gender as a moderating variable can weaken the positive relationship of money ethics towards tax evasion. In addition, the same results are also shown by morality as moderation variables which can weaken the positive relationship of money ethics with tax evasion.
DAMPAK E-BILLING, E-FILING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Semarang Candisari) Ronald Wahono, 15.05.52.0146; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Tax is one of the income to support the life of the country. This study aims to examine and analyze the effect of the application of e-Billing, e-Filing, and understanding of taxation on tax compliance. The population in this study were individual taxpayers at KPP Pratama Semarang Candisari. The research method used is a quantitative method with a questionnaire as a basis for collecting data. The sampling method is done by purposive sampling method, with the criteria of individual taxpayers employees who have two or more different sources of income and individual taxpayers who are non-employees who have applied e-Billing and e-Filing. The number of respondents used was 105 respondents. The analytical tool used is multiple linear regression. The results showed that the application of e-Billing had no significant effect on taxpayer compliance, the application of e-Filing had no significant effect on taxpayer compliance, and understanding taxation had a significant positive effect on taxpayer compliance.
FAKTOR - FAKTOR YANG MEMPENGARUHI TAX EVASION Niken Sari, 15.05.52.0198; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to empirically examine the influence of money ethics, intrinsic religiosity, extrinsic religiosity, accuracy of allocation, information technology and communication on tax evasion. The population in this study were MSME Tax Payers in Demak Regency as many as 100 MSMEs in 10 Sub-Districts namely, Dempet, Gajah, Karangayar, Wonosalam, Demak, Karang Tengah, Sayung, Karangawen, Mijen, Mranggen. The method used is the Convenience Sampling method, which is a method of selecting samples based on convenience, where this method selects samples from elements of the population whose data is easily obtained by researchers. The test equipment in this study uses the multiple linear regression test. The results of this study are money ethics, intrinsic religiosity and the accuracy of allocation, information and communication technology does not affect tax evasion. Extrinsic religiosity and information have an effect on tax evasion.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Maftukhah, 14.05.52.0225; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze the effect of profitability, solvency,the auditor’s opinion, firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The independent variabel in this study consisted of profitability, solvability and auditor. Audit delay as the dependent variable, and company size as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The research sample was 188 companies. This research method uses purposive sampling. Data analysis using Multiple Linear Regression with the SPSS 19 program. The results of this study indicate that profitability has a negative and not significant effect on audit delay, solvency has a significant positive effect on audit delay, auditor opinion has a significant negative effect, firm size does not moderate profitability towards audit delay, company size weakens solvency to audit delay, company size does not moderate the auditor's opinion on audit delay.
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Cahyani Nuswandari Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Dewi, Sevi Lestya Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan, Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Risma Namira Ivano Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah