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ferry laurensius
Politeknik Wilmar Bisnis Indonesa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERSEPSI FISKUS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR ferry laurensius
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7428

Abstract

Independence is an impartial mental attitude. This attitude is necessary in order for the opinion of the financial statements to be reasonable and not misleading to the reader of the report. This study analyzes the perception of fiskus who works in a special tax office in the Head Office of Directorate of Taxes, South Jakarta. Data were collected through questionnaires. The data collected were analyzed by calculating the mode and mean of each respondent's answer.The results of the research indicate that the sequence of factors influencing the auditor's independence are: (1) The financial relationship of the Public Accounting Firm with audits and negatively affects the auditor's independence, (2) The audit committee positively affects the auditor's independence, (3) Management consultancy service negatively affects the independence of the auditor, (4) The length of the Public Accounting Firm providing services to auditee negatively affects the auditor's independence, (5) the amount of audit fees negatively affects the auditor's independence.On the basis of the results of the study, auditor must keep maintenace their independence in order to: (1) keep in mind the factors that may affect their independence, (2) auditors avoid financial relationship with audits, (3) Honorary Board of the Indonesian Institute of Accountants should carry out good supervision so there is control for the auditor in maintaining their independence
Pengaruh layanan account representative terhadap kepatuhan wajib pajak melalui mediasi kepuasan wajib pajak Firmando Saragih; Ferry Laurensius
Insight Management Journal Vol. 2 No. 1 (2021): September
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.497 KB) | DOI: 10.47065/imj.v2i1.81

Abstract

The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the research is corporate taxpayers who are registered at KPP Pratama Medan Polonia. Data was collected using a questionnaire sent to 99 corporate taxpayer respondents to determine the taxpayer's perception of each research variable. Testing the validity and reliability of the data was carried out to ensure that the respondents' answers reflected the research variables. The analytical tool used is path analysis using SPSS. The results showed that the account representative service had a positive effect on corporate taxpayer satisfaction, and corporate taxpayer satisfaction had no effect on corporate taxpayer compliance. In this study, it is also known that the account representative service variable has a significant effect on corporate taxpayer compliance through mediation of taxpayer satisfaction.
Co-Authors Firmando Saragih