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All Journal Jurnal Media Wahana Ekonomika Journal of Accounting Science Jurnal Ilmiah Wahana Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan (JAK) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA IJBEM : Indonesian Journal of Business Economics and Management Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Kurnia Krisna Hari
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi Gumulya Sonny Marcel Kusuma; Mia Kusumawaty; Mella Handayani; Kurnia Krisna Hari
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11221

Abstract

ABSTRAK   Penelitian ini meneliti pengaruh pemahaman dan sanksi pajak terhadap kepatuhan WP. Variabel moderasi penelitian ini yaitu pelayanan fiskus. Penelitian menggunakan Pengumpulan sampel simple random sampling. Sampel penelitian didapatkan sebanyak 98 responden UMKM Ilir Timur Palembang. Analisis data memakai Structural Equation Model-Partial Least Square. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif signifikan terhadap kepatuhan WP. Hasil lain menunjukkan pemahaman pajak tidak berpengaruh signifikan terhadap kepatuhan WP, pelayanan fiskus tidak memoderasi pemahaman pajak dan sanksi pajak   Kata Kunci: Pemahaman Pajak, Sanksi Pajak, Kepatuhan WP, Pelayanan Fiskus   . ABSTRACT   This research analyzes the effect of understanding and tax sanctions on taxpayer compliance. The moderating variable in this study is the tax administration service. The study used simple random sampling to collect samples. The research sample was obtained by 98 respondents from SME Ilir Timur Palembang. Analsys of research data using Structural Equation Model-Partial Least Square. The results of the study show that tax sanctions have a significant positive effect on taxpayer compliance. Other results show that tax understanding has no significant effect on taxpayer compliance, the tax authorities do not moderate tax understanding and tax sanctions  Keywords: Tax Understanding, Tax Sanction, Taxpayer Complience, Fiscus Service
Perancangan Sistem Informasi Akuntansi Dalam Penyusunan Laporan Keuangan Usaha Mikro Kecil Menengah Rahmalisya Rahmalisya; Kurnia Krisna Hari; Nina Sabrina; Belliwati Kosim
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan dalam penelitian ini adalah bagaimana sistem informasi penjualan dalam penyusunan laporan keuangan sesuai dengan SAK ETAP di salah satu usaha mikro kecil menengah di pasar 16 kota Palembang yaitu Bella Store. Tujuannya untuk menciptakan sistem informasi akuntansi dalam penyusunan laporan keuangan yang sesuai sesuai dengan SAK ETAP di Bella Store di pasar 16 Palembang.  Analisis data dalam penelitian ini adalah analisis kualitatif dengan mengumpulkan, menyusun laporan keuangan mulai dari bukti pencatatan harian dan bukti data pembelian barang untuk menghasilkan laporan keuangan. Hasil analisis menunjukkan bahwa Bella Store belum memiliki sistem akuntansi. Bella Store membuat laporan keuangan yang digunakan sebagai manajer perusahaan dan akuntabilitas keuangan kepada pihak-pihak di luar perusahaan.
PENGARUH UKURAN PERUSAHAN, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP TARIF PAJAK EFEKTIF WAJIB PAJAK BADAN Kurnia Krisna Hari
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 6 No 2 (2023): Jurnal PenKomi: Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v6i2.1381

Abstract

The purpose of this research is to see the effect of company size, leverage, profitability, and capital intensity on the effective tax rate for corporate taxpayers. This study uses banking financial report data listed on the Indonesia Stock Exchange. The total population is 43 banks, while the research sample is 14 banks with a total period of 4 years for each bank. The type of research used is associative and the analysis technique used is the classical assumption test and multiple linear regression using the Statistical Program for Social Science. The results of the study found that company size, leverage, profitability, and capital intensity have an effect on the effective tax rate simultaneously. Partially, firm size and leverage have no effect on the effective tax rate, while profitability and capital intensity have an effect on the effective tax rate.
ANALISIS KEPATUHAN WAJIB PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN ATAU BANGUNAN DALAM MENINGKATKAN PENERIMAAN PAJAK PADA BADAN PENDAPATAN DAERAH Reka TiaVinola IfaniSari; Kurnia Krisna Hari; Aprianto Aprianto
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1772

Abstract

This research was conducted to answer the existing problem, namely how taxpayer compliance with land and/or building rights acquisition fees (BPHTB) increases tax revenue at regional revenue bodies. The aim is to determine taxpayer compliance with fees for acquiring land and/or building rights in order to increase tax revenues to regional revenue bodies. This research uses descriptive research. The location of the research was the Regional Revenue Agency of Penukal Abab Lematang Ilir Regency, South Sumatra Province. The operational variable used is taxpayer compliance. The data used in this research are primary and secondary data. The data collection method used in this research is observation and interviews. The data analysis technique used in this research is to describe and explain how taxpayer compliance with fees for acquiring land and/or building rights increases tax revenues at regional revenue institutions. The results of the research show that BPHTB revenue has not reached the predetermined target, this shows that taxpayer compliance in Penukal Abab Lematang Ilir Regency has not yet complied with tax obligations.
PENGARUH INDEPENDENSI, AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT Kurnia Krisna Hari; Gumulyal Sonny Marce Kusuma
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2297

Abstract

This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement models as well as test structural models. Researchers used primary data with a convenience sampling method in collecting data. The population in this study was 60 auditors who worked in KAP in the Palembang area. The sample in this study consisted of 46 respondents from auditors who worked at the Public Accounting Firm in the Palembang area. Research findings show that there is a partially significant positive influence between independence, accountability and competence on audit quality. The novelty of this research compared to other research lies in the analytical tools and approaches used.
Analysis Quality System Information Accounting: Influencing Factors and Their Impact on Information Accountancy Sadiyah, Lina Halimatus; Ladewi, Yuhanis; Hari, Kurnia Krisna
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.016

Abstract

This study aims to determine and analyze the factors that affect the quality of accounting information systems in improving the quality of accounting information at (Perum Bulog, South Sumatra & Babylon Regional Office in Palembang City). The type of research used in this study is qualitative descriptive research. The variables used in this study consist of factors in the use of information technology, internal controls factors, commitment factors to the organization, quality of information systems, and quality of accounting information. The data used in this study used primary and secondary data. Data collection techniques are through interviews and documentation. The data analysis technique used is qualitative analysis. The results of this study are Factors that affect the quality of accounting information systems in improving the quality of accounting information, namely the use of technology factors greatly affect the quality of accounting information systems to improve the quality of accounting information by reducing the risk of errors and improving financial data management. Internal control factors greatly affect the quality of accounting information systems by implementing good internal controls, the risk of errors and misuse can be reduced, thus improving the overall quality of accounting information. The commitment factors to the organization are very important in improving the quality of accounting information systems with the use of systems that are used effectively, which will improve the quality of accounting information US a whole. The quality of accounting information systems can improve the quality of accounting information, reduce the risk of errors, and increase the accuracy and reliability of financial information. The improved quality of accounting information systems will result in higher-quality accounting information.
KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP ILIR TIMUR KOTA PALEMBANG Fahmi, Muhammad; Hari, Kurnia Krisna
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7091

Abstract

The purpose of this research was to determine the influence of service quality and tax sanctions on individual taxpayer compliance. The type of research used is associative research. The place of research was carried out at the Pratama Ilir Timur Tax Service Office, Palembang City. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, and t test assisted by the Statistical Program for Special Science (SPSS). The research results show that Service Quality has no effect on individual taxpayer compliance, while tax sanctions have an effect on individual taxpayer compliance.
Diseminasi Penerapan Laporan Harga Pokok Produksi Di Kelurahan Dua Belas Ulu Kecamatan Seberang Ulu Dua Kota Palembang Kusumawaty, Mia; Hari, Kurnia Krisna
Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Vol 2 No 1 (2024): Januari
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jenaka.v1i4.465

Abstract

Kelurahan Dua Belas Ulu Kecamatan Seberang Ulu Dua Kota Palembang merupakan salah satu daerah di Wilayah Sumatera Selatan yang memiliki potensi usaha yang cukup besar. Potensi usaha di wilayah ini mencakup usaha rumah tangga. Dalam meningkatkan pemanfaatan serta daya saing produk usaha di Kelurahan Dua Belas Ulu Kecamatan Seberang Ulu Dua Kota Palembang salah satu yang dapat dilakukan dengan cara mendorong para ibu-ibu Pembinaan Kesejateraan Keluarga (PKK) untuk melakukan kegiatan wirausaha dengan pencatatan hingga pelaporan keuangan. Kegiatan Pengabdian Kepada Masyarakat  (PKM) ini dilaksanakan pada tanggal 03 Mei 2023. Bertempat di Kantor Lurah Dua Belas Ulu Kecamatan Seberang Ulu Dua Kota Palembang. Prosedur  pelaksanaan kegiatan ini yaitu pertemuan langsung untuk penyampaian materi oleh narasumber kepada para ibu PKK Kelurahan Dua Belas Ulu Kecamatan Seberang Ulu Dua Kota Palembang. Hasil penyuluhan tim PKM menunjukkan secara keseluruhan para ibu PKK telah memahami tentang jenis biaya hingga pembuatan laporan harga pokok produksi dan di harapkan setelah kegiatan ini dapat untuk menjadi bahan percontohan untuk kelurahan lain sehingga diharapkan kedepannya ekonomi rakyat lebih merata
PENGARUH PROFITABILITAS DAN MANAJEMEN LABA TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Krisna Hari, Kurnia
Indonesian Journal of Business Economics and Management Vol. 3 No. 1: IJBEM Desember 2023
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/ijbem.v3i1.844

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas dan manajemen laba terhadap penerimaan pajak penghasilan badan. Jenis penelitian yang digunakan adalah asosiatif. Data yang digunakan adalah data sekunder, populasi dalam penelitian ini adalah 80 perusahaan. Sampel penelitian dari laporan tahunan perusahaan manufaktur sektor industri dasar dan kimia selama empat tahun sebanyak 13 perusahaan. Teknik pengumpulan data adalah analisis dokumen. Metode analisis data dalam penelitian ini adalah kuantitatif. Hasil penelitian ini dibantu oleh Statistical Program For Special Science (SPSS). Hasil menunjukan bahwa secara parsial profitabilitas berpengaruh terhadap penerimaan pajak penghasilan badan, sama halnya dengan manajemen laba berpengaruh terhadap penerimaan pajak penghasilan badan.  
KESADARAN WAJIB PAJAK DAN PERSEPSI KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Krisna Hari, Kurnia; Kusumawaty, Mia
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5918

Abstract

This study aims to determine the effect of taxpayer awareness and perceived ease of use of e-Filling on taxpayer compliance. The type of research used in this research is associative research. The population in this study were 5,142 MSME taxpayers registered at KPP Pratama Seberang Ulu Palembang with 100 random samples. The data used is Primary Data. The method of collecting data in this study is using interviews, questionnaires, and documentation. The data analysis method used is descriptive statistical analysis method, classical assumption test and multiple linear regression, as well as data processing in this study using the IBM Statistical Program For Social Science (SPSS) version 16 computer program. The results of this study can be concluded that partially there the influence between taxpayer awareness and perceived ease of use of e-Filling on Taxpayer Compliance.
Co-Authors Afrida, Anggrelia Agusria, Lesi Aprianto Aprianto Belliwati Kosim Dewi Puspasari Didik Susetyo Dodi Harianto Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Gumulyal Sonny Marce Kusuma Gusmiatun Gusmiatun Handayani, Mella Handayani, Mella Hasan Zen Kusuma, Gumulya Sonny Marcel Kusuma, Gumulyal Sonny Marce Kusumawaty, Mia Ladewi, Yuhanis Masdaini, Efrina Meratia, Meratia MUHAMMAD FAHMI Muhammad Fahmi Ningsih, Nurul Hutami Nunung Nurhayati Prajanti, Fina Dwi Pramudira, Aldika Putri Retno Aryani Qodri, Renaldi Rahmalisya Rahmalisya Rahmat Basuki Redi Agustian Reka TiaVinola IfaniSari RH, Ahmad Yusuf Sabrina, Nina Sabrina, Nina Sadiyah, Lina Halimatus Sahri, Yulian Sarwandy, Agung Sarwandy, MH Agung Sa’adah Siddik Sunardi Sunardi Sunardi, Sunardi Welly, Welly Welly, Welly Yudha Mahrom Yuhanis Ladewi Yulian Sahri