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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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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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Abstract

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
PEMAHAMAN INTERNET SEBAGAI PEMODERASI PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Oktaviani, Rachmawati Meita
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh penerapan sistem e-filing dan pemahaman internet secara parsial terhadap kepatuhan wajib pajak. Sedangkan tujuan lain yang diharapkan dari penelitian ini adalah melihat dampak pemahaman internet apakah memperkuat hubungan penerapan e-filing terhadap kepatuhan wajib pajak. Penelitian yang digunaka dengan menggunakan pendekatan kuantitatif dengan kuesioner sebagai dasar untuk mengumpulkan data. Populasi yang digunakan adalah wajib pajak orang pribadi yang terdaftar pada KPP Semarang Tengah 1 dan Semarang Tengah 2. Teknik sampel yang digunakan adalah purposive sampling dengan kriteria berNPWP dan menerapkan e-filing dalam pelaporan SPTnya. Jumlah responden yang digunakan sebanyak 80 responden. Teknik analisa data yang digunakan dengan menggunakanModerated Regresssion Analysis (MRA). Hasil penelitian menunjukan secara parsial penerapan sistem e-filing dan pemahaman internet memiliki pengaruh positif dan signfikan terhadap kepatuhan wajib pajak. Pemahaman internet juga memoderasi dengan memperkuat hubungan penerapan sistem e-filing terhadap kepatuhan wajib pajak.
Antecedents of Job Satisfaction and the Influence on Turnover Intention Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12758

Abstract

This study aimed to examine the effect of the antecedent of job satisfaction on job satisfaction, the influence of leadership style, organizational commitment and job satisfaction on turnover intention and whether job satisfaction was able to mediate the relation of antecedent of job satisfaction on turnover intention. The respondents in this study were employees at consulting firms in Semarang. The analysis instrument in this research was the multiple regression. The study showed that leadership style and organizational commitment had positive influence on job satisfaction. The other result of this study showed that leadership style, organizational commitment and job satisfaction had negative influence on turnover intention. With the proven fact of the influence of leadership style, organizational commitment and job satisfaction on turnover intention, the managers of consulting firms, therefore, should use leadership style that fit with employees, should try to increase the organization’s commitment to employees so they knew that they were a part of the organization and to maintain their membership in the organization and should improve employee satisfaction in order to reduce the turnover intention among employees.
The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable Oktaviani, Rachmawati Meita; Yulinar, Anita
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i2.14919

Abstract

Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set. Tax evasion efforts made by the taxpayer is important to get the attention of the state. This study aims to conduct testing and analysis of tax evasion efforts made by the taxpayer. Tests and analysis is done by using variable approach of money ethics, gender and materiality to tax evasion.Populasi in this research is taxpayer SME registered in Tax Office Primary Kudus. Sampling technique used with convinience sampling method. The number of samples used in the study were 118 respondent. Data collection is done by dividing the questionnaire on the respondent. While the data analysis technique used is the regression analysis by using the absolute differences. The results of this study are as follows: 1), money ethics has significant effect on tax evasion; 2), gender variables as moderators proved to strengthen the positive relation of money ethics to tax evasion; 3) while the materiality variable does not moderate the significant positional relationship of money ethics to 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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Abstract

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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Abstract

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.
PENGARUH MONEY ETHICS DAN RELIGIOSITY TERHADAP TAX EVASION (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Candisari) Riska Febriana Ramadani, 12.05.52.0193; 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 was conducted to examine and analyze the influence of money ethics and religiosity against tax evasion. The research method used primary data is by distributing questionnaires to 120 individual taxpayer on KPP Pratama Semarang Candisari. The sampling technique used was convenience sampling. The data analysis techniques used multiple regression analysis using SPSS. The results of the study showed that money ethics influence on tax evasion, howefer religiosity has no effect. Keywords: Money Ethics, Religiosity, Tax Evasion
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
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 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