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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
M. Husni Mubarok
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinan Tingkat Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kota Palembang Salsabila Naela Ramadhani; Sulaiman; M. Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1969

Abstract

This study aims to determine the determinant of the level of taxpayer compliance at the Regional Revenue Board of Palembang City. This type of research is quantitative. The sample used in this study amounted to 50 Civil Servants in the Palembang City Regional Revenue Agency in the Tax section. The type of data used was primary data. The sampling technique uses a saturated sampling technique. The data in this study indicate that the variables Tax Sanctions, Moral Obligation, Quality of Service have a significant positive effect and tax audits have a negative effect on the variable taxpayer compliance
Determinan yang Mempengaruhi Kualitas Audit dengan Due Professional Care Sebagai Variabel Intervening Pada Inspektorat Daerah Kota Palembang Tiara Septiani; Periansya; M. Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4831

Abstract

This research aims to determine the direct and indirect influence of Competency, Accountability, and Time Budget Pressure on Audit Quality through Due Professional Care as an Intervening Variable. This research is quantitative research, using primary data in the form of a questionnaire. The population in this study was 61 Palembang City Regional Inspectorate Auditors, using simple random sampling, so there were 38 samples. The data analysis technique used is multiple linear regression, using SPSS version 2.6 software as a hypothesis testing tool. The research results show that Competency has no direct effect on Due Professional Care, Accountability and Time Budget Pressure have an effect on Due Professional Care, Competency and Due Professional Care have an effect on Audit Quality, Accountability and Time Budget Pressure have no effect on Audit Quality. Simultaneously Competence, Accountability and Time Budget Pressure influence Due Professional Care, and indirectly Competency, Accountability and Time Budget Pressure influence Audit Quality through Due Professional Care.
Co-Authors Firmansyah Firmansyah Periansya Salsabila Naela Ramadhani Sulaiman Suyud, Suyud Tiara Septiani