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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)
Rachmawati Meita Oktaviani
Universitas Stikubank
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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KEPUASAN KERJA SEBAGAI PEMEDIASI HUBUNGAN KONFLIK PERAN DAN KOMITMEN PROFESI TERHADAP KINERJA KARYAWAN Poerwati, Rr Tjahjaning; Meita Oktaviani, Rachmawati
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk mengukur kinerja karyawan. Kinerja karyawan terukur dengan variabel konflik peran , komitmen profesi, dan kepuasaan kerja. Penelitian ini dilakukan dengan populasi karyawan Kantor Akuntan Publik (KAP) yang berada di kota Semarang. Jumlah sampel yang digunakan sebanyak 80 responden, dengan teknik sampling menggunakan conviniance sampling. Teknik analisa data yang digunakan adalah regresi berganda dengan menggunakan uji path. Hasil penelitian menunjukkan 1). Secara parsial konflik peran dan komitmen profesi berpengaruh terhadap kepuasaan kerja; 2). Secara parsial komitmen profesi dan kepuasan kerja berpengaruh terhadap kinerja karyawan, akan tetapi konflik peran tidak berpengaruh terhadap kinerja karyawan; dan 3). Kepuasan kerja berhasil memediasi hubungan konflik peran terhadap kinerja karyawan tetapi tidak berhasil memediasi hubungan komitmen profesi terhadap kinerja karyawan. Kata kunci: konflik peran, komitmen profesi, kepuasan kerja, kinerja
PENGARUH KARAKTER EKSEKUTIF, SIZE, SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE Deny Tristianto, 12.05.52.110; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. The sampling technique was done by purposive sampling method. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014 with sample data which gathering of this research was 129 sample. Data was processed by SPSS software. Analysis technique using multiple regression analysis. The result of statistic t test showed that four independent variabel had a significant effect to CETR proxy of tax avoidance. Executive characteristic had a negatif significant effect to CETR, size had a positif significant effect to CETR, sales growth had a negatif significant effect to CETR, and leverage had a positif significant effect to CETR.Keywords: Executive Characteristic, Size, Sales Growth, Leverage, Tax Avoidance
PENGARUH AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG Evita Okta Ristina, 14.05.52.0220; 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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Abstract

The aims of research to provide empirical evidence of the influence of audit tenure and KAP measures on audit report lag.This independent variable research consisted of audit tenure and KAP size. Dependent variable audit report lag. In this research used of sample of manufacturing company listed in the Indonesia Stock Exchange on period 2013-2016. In the sample of research is 252 company. This method uses purposive sampling. This study uses Multiple Linear Analysis technique.The result of this research shows that audit tenure has no significant negative effect on audit report lag and KAP size has negative effect to audit report lag.Keywords: audit report lag, audit tenure, KAP size
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSEPSI PENERIMAAN PAJAK PENGHASILAN Siti Nurhidayati, 12.05.52.0204; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of tax penalties, the service tax authorities, awareness of the taxpayer, and tax compliance against income tax revenue. This study used convenience sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang Candisari KPP. Research data analysis using multiple analysis. The results showed that the variable tax penalties, awareness of the taxpayer, and tax compliance an effect on income tax revenue. The service tax authorities has no effect on income tax revenue.Keywords: Tax Penalties, The Service Tax Authorities, Awareness Of The Taxpayer, Tax Compliance, Income Tax Revenue
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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Abstract

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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Abstract

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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Abstract

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
ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 Oktaviani, Rachmawati Meita; Poerwati, Rr. Tjahjaning
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Taxes are a necessary part of the State. Tax implemented in the course based on the rules set by the Government. This study aims to compare the implementation of SME tax obligations before and after the imposition of Government Regulation No. 46 In 2013 Comparisons were made from the standpoint of taxpayer obligations. Obligation undertaken begin aspect of the calculation process, depositing, and reporting. The results obtained from this study is the aspect of the perceived benefits and disadvantages of SMEs by the taxpayer after the enactment of this Government Regulation Keywords: Comparison Analysis, Self Asessment System, Government Regulation No. 46 In 2013
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
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 Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma 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 Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi 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