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All Journal International Journal of Nusantara Islam TEMA (Jurnal Tera Ilmu Akuntansi) SOSIOLOGI NUSANTARA IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar Halaman Olahraga Nusantara : Jurnal Ilmu Keolahragaan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Unes Law Review Harmoni DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Alamtara: Jurnal Komunikasi dan Penyiaran Islam Jurnal Performa Olahraga Dinar : Jurnal Prodi Ekonomi Syariah Sondir Muhammadiyah Riau Accounting and Business Journal Al-Mudarris : Jurnal Ilmiah Pendidikan Islam Indonesian Journal of Cultural and Community Development Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Edu Sportivo: Indonesian Journal of Physical Education Jurnal Mekanik Terapan PREMIERE : Journal of Islamic Elementary Education KLITIKA Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Komunikasi Islam (J-KIs) Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Agricultural Science Nekton International Journal of Economics, Business, and Entrepreneurship (IJEBE) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Behavioral Accounting Journal Indonesian Journal of Physical Education and Sport Science (IJPESS) Economic Reviews Journal JURNAL POLI-TEKNOLOGI Jurnal Sosial dan Sains Al-Iftah: Journal of Islamic studies and society Hexagon Moneter : Jurnal Keuangan dan Perbankan JURNAL PENDIDIKAN DAN KEGURUAN JS (Jurnal Sekolah) JANACITTA: Journal of Primary and Children's Education De`Teksi : Jurnal Teknik Sipil Kopula: Jurnal Bahasa, Sastra, dan Pendidikan Tadulako International Journal of Applied Management (TaJAM) Jurnal Pendidikan Sosial dan Konseling JEAT : Journal of Electrical and Automation Technology Journal of Applied Mechanical Technology (JAMET) Majalah Teknik Industri Indonesian Journal of Education (INJOE) MILRev: Metro Islamic Law Review Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Journal of Islamic Digital Economics and Management Jurnal Bisnis Kehutanan dan Lingkungan Pubmedia Social Sciences and Humanities Jurnal Pendidikan Islam Belalek Jurnal Ilmu Komunikasi dan Sosial Politik Jurnal Pengabdian Masyarakat Ghiroh Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) JIEMAN: Journal of Islamic Educational Management Cross-Border Journal of Business Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pembelajaran Bahasa dan Sastra Juara SD : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar International Journal of Nusantara Islam Alzam : Journal Of Islamic Early Childhood Education JURNAL PENA PAUD Jurnal TNI Angkatan Udara PENG: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif ADM : Jurnal Abdi Dosen dan Mahasiswa CONVERSE Journal Communication Science Recent in Engineering Science and Technology Jurnal Pendidikan Dasar Islam International Journal of Economics, Business and Innovation Research Jurnal Ilmiah Niaga Bisnis Elektronik Jurnal Manajemen Bisnis dan Kesehatan Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi IPSSJ Aksioma Education Journal Jurnal Pendidikan Bahasa dan Sastra Indonesia Tamilis Synex: Multidimensional Collaboration JPFT (Jurnal Pendidikan Fisika Tadulako Online) Mathematics Education Journal Journal on Mathematics Education The Journal of Financial, Accounting and Economics INTERACTION: Jurnal Pendidikan Bahasa Journal of Humanities, Community Service, and Empowerment Jurnal Studi Ilmu Alquran dan Tafsir International Journal of Multidisciplinary Reseach Jurnal Pengabdian Kepada Masyarakat (JP-MAS) Differential: Journal on Mathematics Education Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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Journal : Behavioral Accounting Journal

 1 
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA Muslimin
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i2.147

Abstract

Tax compliance is the attitude or action of a taxpayer who is obedient to taxation provisions based on the applicable laws. The goals of this research were to prove “the effect of understanding, awareness, and tax sanctions on individual taxpayer compliance who conducts online business activities in Surabaya”. The applied method is using “a quantitative method”. The sample in this research were “taxpayers who do online business” where the whole amount of sample is 100 respondents. The determination of that sample is using “the Probability sampling technique with the Simple Random Sampling technique”. The data collection technique used a mail survey. The findings of this research showed how “the individual taxpayers who do online business in Surabaya” have a high level of compliance when tax sanctions are actually applied. However, on the other hand, the research results have not provided evidence that the level of understanding and awareness of taxes can increase the level of compliance in paying taxes. For this reason, the recommendation that can be given to the tax authorities is that tax sanctions must be strictly implemented so that taxpayers become more obedient.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA) Novia Eka Rahmadanty; Muslimin
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.61

Abstract

The research purpose is to determine and empirically test the effect of auditor experiene, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.
Co-Authors ., Rio setiawan Abas, Dwi Anggriani Abd Halik Abd. Rahman Hamid Abda Abda Abdul Halik Abdul Halik Abdul Rahim Saleh Abdul Wahab Abdur Razzaq Abul Walid Achmad Ramadhan Achmad Syarifudin Achmad Syarifudin, Achmad ADLIN, ADLIN Aggraeni, Nur Agnes Agus Kurniawan Agus Kurniawan Agustini, Meli Ahdar Ahmad Haidhir Amirulloh Ahmad Hayyi Ramadhan Ahmad Kudori Ahmad Riko Rikardo Aini Zuhra Abdul Kadir Aja Rowikarim Akhirudin Al Banna, Muhammad Zikri Alam, M. Hafizin Alfiansyah, Rifki Ali, Ayu Hidayanti Ali, Magvira Ali, Muhammad Syahdan Almahdi Amiruddin Kade Amrina Rizta Anace Andi Eka Putra Anggraeni, N. A. Annadira Aprizal Fikri Ardiyanto Saleh Modjo Ariel Dwisaputra Rifai Arman, Nur Aulia Arsalan, M Akram Asgar Taiyeb Asnawi Husain Astija Atesya Kesumawati, Selvi Athiyyah Mumtaazah Atika, Sri Atikah Tri Budi Utami Avriliawati A. Nihali Bagaskara, Arya Bayu Hardiono Bunga Elim Somba Cahyati, Nuni Ihda Candra Darmawan Caroline Hilari Crecentia Ergina Kolyn Choiriyah Dakia N. Djou Daniel Janthinus Kristianto Danil Padila Darwis, Muhajir Deni Pambudi Devy Pramudiana, Ika DEWI SARTIKA Dewi Susanawati Dwi Oktarina Dwi Oktarina, Dwi Oktarina Eding Iskak Imananto Eka Sartika Eka Sartika, Eka Elimawaty Rombe Ely Susanti Endrawan, I Bagus Eni Murdianti Eni Murdiati Faisal Faisal Fajar Nawawi Bihatma Fajar Syaiful Akbar Fajar, Muh Sultan Farhan Hamzah Fariz Primadi Fathurrahman Fatimah Kacem Febriyana, Dyah Fhadilah Chaessar Aulia Firdaus , Ilyas Gafar, Abd. Garjati, Vina Nanda GAZALI, MOH. Genia Auberta Gustianto, Fahrulrozi Hadimas Pratama Hajairin Halik, Muzakkir Halimatus Sa'diyah HAMIDAH Hamsaturrahman Hanipah, Heni Happy Susanto Harmoko Hartiningrum, Esty Saraswati Nur Haryati , Eny Hasan, Masni Hasmawati, Fifi Heri Rukmana Herman Didipu Herson Kadir Hery Widijanto Hikhmat, Rokhmatul Humayroh, Siti I Komang Werdhiana Ibrahim Iim Hermalia Iksan Dwi Ramadhan ILHAM Indaryanti Indaryanti Indrawari Indrawati Intan Sari, Dewi Irma Khosidah Islamul Haq Ismail, Siti Sahara Jabir, St. Nurhayati Jefry, Arinaldo Joan Rhobi Juliana Kadang Julianti, Rani Jumiati Jumriani Kahan Tony Hendrawan Kaharudin Kandriana, Muhammad Kartika Megawati Kasim , Yunus Katsirin, Khairul Kesumawati, Selvi Atesya Kiki Fatkhiyani Kusnadi Lailatul Maziyah Wildan Mufaridho Lailatussobaria, Rinda Lailul Mursyidah Liliaman, Muhammad Lilik Asmiatur Rosidah Lilis Asmiatur Rosidah Lisda Ramdhani Lukman Lukman Ali Lutfi Luthfi Salim M. Abdul Ghofur M. Amin Sihabudin M. Prasha Risfi Silitonga Maharani M Pamarung Mahmudin Manalullaili Mardani, Dede Aji Mardiyah Hayati Martinus Marungkil Pasaribu Maskuri Sutomo Masruchan Masrur, Muhammad Mas’ad Mato, Meylan MIFTAHUL JANNAH Mintasrihardi Mipa Padila Mochammad Imron Awalludin Mohamad Karmin Baruadi Mohammad Jamhari Muh Nur Fahri Raihan Hw Muh. Fadhil Hamzah Muh. Fajar, Muh. Muhamad, Azam Muhammad Abdul Qadir Jailani Muhammad Akmansyah Muhammad Ali Muhammad Aminullah Muhammad Asrul Sultan Muhammad Aziz Muhammad Faisal Muhammad Farhan Muhammad Ihsan muhammad irfan Muhammad Khalis Ilmi Muhammad Wildan Muhammad Zaky MUKMIN Munasih Munawarah Musfirah Muslimah Mustofah , Amirul Muthalib, Sry Ariyanti A. Nabilla, Shinta Nadiya Nurfelizha Natriani Syam Na’imah, Ummu Nelson Andresanto Jonathan Nindytia Puspitasari Dalimunthe Ningrum, Nadiah Hutami Nirwana, Tri Ruwanti Bela Novia Eka Rahmadanty Nudiatulhuda Mangun Nur Agnes Eka Anggraeni Nur Aini, Evinda Dwi Nur Ilman Nur Indah Sari Nur Meilani Nuraida Nurasyah Dewi Napitupulu Nurhayati Nurkhafifah Kasau Nurlaila Nurseri Hasnah Nasution Nurul Mukhlisa Nurwiani, Nurwiani Nyimas Aisyah Oemi Noer Qomarijah Pasolong, Harbani Prastio, Dwi Seva Pratiwi Wulandari Prawira, Valen Yudha Rahim, Aulia Rahman, Andhika Rahman, Fatchiyah Rahman, Nur Isda Niar Rahmawati Raid, Dzaky Muhtadi Rakhmad Wahyudi Ratman Ratu Ilma Indra Putri Retno Wulandari Rian Risendy Ridho Awlia Ridwan Ririn Andriani Kumala Dewi Ritha Tuken, Ritha Riyanto, Cantika Zalfa Alifiana Rizal R. Manullang Rizka Rizkia, V. Rizkydermawan Rohmatul Umami Roshalita, Nabila Rusani Jaelani Rusdy A. Siroj Rustendi, Teten Ryan Hasianda Pasaribu Safiil Maarif, Safiil SAIFUL ANWAR Salsabila, Desi Fitri Salsabyla Kirana Gani Famulya Saputra, Rezzy Sari, Triya Satria, M. Haris Sayama Malabar Selvi Melianty Septaliza, Dewi Septianita, Sella Sheni Faradhiba Yusuf Shonhaji SIGIT DWI LAKSANA Sihabudin, Amin Silitonga, Muhammad Prasha Risfi Sisi Yola Rizka Siti Dewanti Slamet Boediono soleh, M Somantri, Agung Angga Sonny Yalti Duma Sonya Azharani Nugrahani Sri Trisnaningsih Stela Ramadhani Khalashinikov Suci Rohmatul Rizky Sudarmawan, Raden Grenny Suharti Sukarman, Afadil Sulviana Supriyadi Supriyatman, Supriyatman SURYANI Syaifudin Taroreh, Bangkit Seandi Taufik Muchtar Tri Rahayu Tri Wahyudi Vianita Sholeshi Vika Rizkia Vitayanti Fattah Wahidah Wahyu Prasetiyo Wahyuningsih Wan Mansor Bin Wan Muhamad Wanda, Tri Wawan Krismanto Wisnu Akbar Prabowo WULAN PURNAMASARI, WULAN Yola Mutia, Listy Yulia, Novi Yunus Kasim Yusran Yuyun Indriani Ointu Zahra, Nabilla Ayu Zulkaidhah Zulkaidhah Zulkardi