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All Journal Mega Aktiva: Jurnal Ekonomi dan Manajemen
Eka Pujianthi
Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Economics, Econometrics & Finance

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EFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT Ice Nasyrah Noor; Eka Pujianthi; Meuthia Hamun
Mega Aktiva Vol 8, No 2 (2019): Agustus
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32833/majem.v8i2.93

Abstract

This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.
TATA CARA PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SITA DAN LELANG DI KPP PRATAMA JAKARTA SAWAH BESAR SATU Eka Pujianthi
Mega Aktiva Vol 7, No 2 (2018): Agustus
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.574 KB) | DOI: 10.32833/majem.v7i2.70

Abstract

The purpose of this research is to determine the procedure of tax collection with letter of reprimand and letter of compulsion at KPP Pratama Jakarta Sawah Besar Satu. This  type of method used in this research is qualitative descriptive. The data used in this research is the disbursement of tax arrears, tax arrears disbursement targets, the receipt with letter of reprimand, letter of compulsion seizure and auction for the period 2012-2015. The data were obtained from interview and documentation. The results of this research indicate that procedure of tax collection with letter of reprimand, and letter of compulsion at KPP Pratama Jakarta Sawah Besar Satu in accordance with Act No. 19 of 2000 about tax collection with letter of compulsion.
Co-Authors Ice Nasyrah Noor Meuthia Hamun