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Anik Mustarikah
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PENGARUH PENGETAHUAN WAJIB PAJAK TENTANG INFORMATION TECHNOLOGY TERHADAP INTENSITAS PENGGUNAAN INTERNET DALAM SISTEM ADMINISTRASI PERPAJAKAN TERPADU (Studi Empiris Pada Wajib Pajak Bentuk Usaha Tetap di Jakarta) -, Amilin; Mustarikah, Anik
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

This research is aimed to examine and find out empirical evidence of the influence of knowledge of tax payers about information technology to intensity of internet usage in integrated taxation administrate system with perception of tax payers about information technology as an intervening variable. Samples used in this research includes 42 correspondences consisting of tax payers have capital status as a Permanent Establishment (PE) in Jakarta that have losted at Kantor Pelayanan Pajak Badan dan Orang Asing Satu. Determination method sample used in this research is purposive sample (intake sample pursuant to random selected goals or purpose not). The collected of data to use primary data that is direct taken data through technique survey by using questionnaire.The quality of test in this research are validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha and then hypothesis test to use were analyzed of simple regression and multiple regression with path analysis. The results in this research are: (a) Knowledge of tax payers about information technology has significant influence to intensity of internet usage in integrated taxation administrate system. (b) Perception of tax payers about information technology has significant influence relation between knowledge of tax payers about information technology with intensity of internet usage in integrated taxation administrate system. Thus, the hypothesis indirect relation is of the research is empirically supported.Keywords: knowledge, perception, information technology, intensity of internet usage, integrated taxation administrate system.
SKEPTISME PROFESIONAL MEMEDIASI HUBUNGAN INDEPENDENSI DENGAN KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Mustarikah, Anik
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.163 KB) | DOI: 10.25139/jaap.v2i1.465

Abstract

This research is provide empirical evidence of the direct and indirect effect of independency toward  auditor’s ability to detect fraud with professional skepticism as a mediator. This sample ini this study are 90 person as internal auditors working at Badan Pengawasan Keuangan dan Pembangunan (BPKP) throughout Indonesia. The method of analysis used is descriptive statistics, hypothesis test using approach Partial Least Square (PLS) with WarpPLS version 6.00 software through measurement inner model and outer model. The result of this study prove that the direct effect of independency has significant influence on auditor’s ability to detect fraud. However the indirect effect of independency is not affected to auditor’s ability to detect fraud with professional skepticism as a mediator.
SKEPTISME PROFESIONAL MEMEDIASI HUBUNGAN INDEPENDENSI DENGAN KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Mustarikah, Anik
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.163 KB) | DOI: 10.25139/jaap.v2i1.465

Abstract

This research is provide empirical evidence of the direct and indirect effect of independency toward  auditor’s ability to detect fraud with professional skepticism as a mediator. This sample ini this study are 90 person as internal auditors working at Badan Pengawasan Keuangan dan Pembangunan (BPKP) throughout Indonesia. The method of analysis used is descriptive statistics, hypothesis test using approach Partial Least Square (PLS) with WarpPLS version 6.00 software through measurement inner model and outer model. The result of this study prove that the direct effect of independency has significant influence on auditor’s ability to detect fraud. However the indirect effect of independency is not affected to auditor’s ability to detect fraud with professional skepticism as a mediator.
SKEPTISME PROFESIONAL MEMEDIASI HUBUNGAN INDEPENDENSI DENGAN KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Mustarikah, Anik
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.163 KB) | DOI: 10.25139/jaap.v2i1.465

Abstract

This research is provide empirical evidence of the direct and indirect effect of independency toward  auditor’s ability to detect fraud with professional skepticism as a mediator. This sample ini this study are 90 person as internal auditors working at Badan Pengawasan Keuangan dan Pembangunan (BPKP) throughout Indonesia. The method of analysis used is descriptive statistics, hypothesis test using approach Partial Least Square (PLS) with WarpPLS version 6.00 software through measurement inner model and outer model. The result of this study prove that the direct effect of independency has significant influence on auditor’s ability to detect fraud. However the indirect effect of independency is not affected to auditor’s ability to detect fraud with professional skepticism as a mediator.
Co-Authors Amilin -