Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM
RIAN SUMARTA
Sekolah Tinggi Ilmu Ekonomi Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING DI TANGERANG SELATAN JOSHUA JOSHUA; RIAN SUMARTA
Media Bisnis Vol 12 No 1 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i1.905

Abstract

The purpose of this research is to examine the influence of knowledge, perceptions of usability, perceived of ease, security and confidentiality, experience, readiness of information technology, complexity, to the interest in the behavior of individual taxpayers in using of e-filing. This study uses primary data collected through distributing questionnaires to each individual taxpayer in the South Tangerang region. The number of samples used in this study were 110 respondents. Sampling method that used in this study is accidental sampling method. The methods that used for data analysis are reliability testing, validity test, classical assumption test, coefficient of determination test, coefficient of correlation test, simultaneous regression test (F), partial t-test. This study found that the perceptions of usability doesn’t affect the interest of individual taxpayers' behavior in using e-filing, while knowledge, perceived of ease, security and secrecy, experience, readiness of information technology, and complexity affect taxpayer behavior interest in using e-filing.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA RIAN SUMARTA; MELIAWATI MELIAWATI
Media Bisnis Vol 11 No 2 (2019): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v11i2.963

Abstract

The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.
DETERMINAN TINDAKAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI IVAN PRIMUS; RIAN SUMARTA
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.637 KB)

Abstract

The purpose of this study is to analyze empirical evidence regarding the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2019. The variable used in the company such as return on asset, leverage, institutional ownership, firm size, political connection, audit quality, and audit committee. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this research are selected with using purposive sampling method, with the number of samples that match the criteria of 243 data. Data were analyzed using multiple regression method. The results showed that return on asset, leverage, and political connection have influence to tax avoidance. While, other independent variable do not have influence to tax avoidance.
Co-Authors IVAN PRIMUS JOSHUA JOSHUA MELIAWATI MELIAWATI