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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Musyawarah: Jurnal Pengabdian Masyarakat
Nita Wahyuni
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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PENGARUH PROFESIONALISME, KOMPETENSI, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK : KONFLIK PERAN SEBAGAI VARIABEL PEMODERASI Ruth Novita Andriani; Vince Ratnawati; Nita Wahyuni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.561 KB) | DOI: 10.31258/jc.1.2.287-310

Abstract

This research aims to examine and analyze the effect of professionalism, competence, and job satisfaction to the tax auditors performance. In addition, this study also aims to determine the role of role conflict in moderating the influence of professionalism, competence, and job satisfaction on the performance of auditors who worked at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). The data in this study is the primary data. The sampling method used in this study saturated method. The sample used in this study were 83 respondents. The method of data analysis used to the test the hypothesis is SEM PLS using WarpPLS version 6.0. The result of this study is showed that professionalism, competence, and job satisfaction showed influence on the tax auditors performance. The role conflict could moderate the influence of professionalism to tax auditors performance. The role conflict couldn’t moderate the influence of competence and job satisfaction to tax auditors performance
KOMPENSASI MANAJEMEN, REPUTASI AUDITOR,PROFITABILITAS,LEVERAGE, FASILITAS PAJAK DAN MANAJEMEN PAJAK : COMPENSATION MANAGEMENT, AUDITOR'S REPUTATION, PROFITABILITY, LEVERAGE, TAX FACILITIES AND TAX MANAGEMENT Windah Lestari Sidabalok; Vince Ratnawati; Nita Wahyuni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.24-37

Abstract

This study expects to examine the impact of the management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The populace in this study is manufacturing companies recorded on the Indonesia stock trade for the 2017-2019 period. The sample testing procedure utilized the purposive sampling method. Manufacture companies recorded on the IDX in 2017-2019 totaled 182 companies. There are 60 companies that are included in the sampling criteria with a perception time of 3 years for a sample of 180 manufacturing companies. The scientific technique used is multiple regression using SPSS version 25.0. From the consequences of the test that have been done, the partial regression test ( t-test) shows that compensation management and profitability have a critical adverse consequence on tax management. Auditor reputation variable and tax facilities significantly affect tax management. And leverage factor has no impact on tax management.
Co-Authors Annisa Dwi Yuliana Annisa Indriana Astrid Faradisty Citra Rezki Ramadhani David Febryant Dira Febrianti Fitri Fitri Johan Amos Dermawan Raja Guk Guk Julita Julita M. Aidil Ikhsan Melta Suplina Muhammad Rafi Al Khairi Mukhlis Mukhlis Mutiara Naifa Mardiyanti Nanda Fatmawati Nasrizal Nasrizal Nugra Febriana Nurhafida Nurhafida Pipin Kurnia Poppy Nurmayanti Putri Badriah Mukarromah Raja Adri Satriawan Surya Rhana Sasqia Hibatulwassi Ruminda Ruminda Ruth Novita Andriani Ryandika Adhitya Salsadilla Dewi Rahayu Supriono Supriono Syahna Marisah Syarifah Fauziana Veronica Taruli Dwi Cahya Br Tampubolon Vince Ratnawati Wardah Ainun Matondang Widiasti Sukmaningrum Windah Lestari Sidabalok Yesi Mutia Basri