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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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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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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 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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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
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
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi Pada UKM di Kota Semarang) Ita Purnawati, 13.05.52.0151; 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 analyze the factors that affect individual taxpayers in meeting their to pay taxes obligations. This research consists of four independent variables and one dependent variables. Independent variables in this research is the knowledge and understanding of taxation, perception of the tax system, quality of service a fiscus, and awareness a taxpayer. While the dependent variables in this research is the willingness to pay taxes.This research uses convinience sampling technique a number of 83 respondents. Respondents of were sampled in this study is an individual taxpayer who have business and registered in the Ministry of Cooperatives and SMEs Semarang City. Analysis of research data using multiple linear analysis with SPSS 17.0 program.Based on the results of the analysis has been done, this research show that awareness a taxpayer and knowledge & understanding of taxation have not significant effect toward willingness to pay taxes. Quality of service a fiscus and a good perception of the tax system have a significant of positive effect toward willingness to pay taxes.Keywords: Knowledge and Understanding of Taxation, Perception of The Tax System, Quality of Service a Fiscus, Awareness a Taxpayer, Willingness to Pay Taxes
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
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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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
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
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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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
PENINGKATAN KETRAMPILAN AKUNTANSI DAN PEMASARAN KELOMPOK OLAHAN KERIPIK KABUPATEN SEMARANG Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita; Sunarto, Sunarto
Jurnal Abdimas Vol 20, No 2 (2016): Desember 2016
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Tujuan Ipteks bagi masyarakat (IbM) untuk meningkatkan produktifitas mitra kelompok aneka keripik olahan melalui ketrampilan pencatatan keuangan untuk bisa menghasilkan laporan keuangan sederhana, meningkatkan penjualan melalui pemasaran dengan melalui wordpress dan kemasan yang berlabel. Metode yang digunakan untuk mewujudkan tujuan tersebut dengan kaji tindak partisipatif melalui Forum Group Discusion(FGD) serta pendampingan. Luaran yang dihasilkan berupa label kemasan sebagai media pemasaran, tersedianya wordpresskelompok keripik olahan dan meningkatnya ketrampilan para pengrajin dalam melakukan pencatatan keuangan sederhana berbasis kas pada kelompok mekar jati.
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