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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Aulad : Journal on Early Childhood Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Taxation Analysis and Review Jurnal Akuntansi dan Governance Andalas JABI (Journal of Accounting and Business Issues) DIMENSIA (Diskursus Ilmu Manajemen STIESA) Gapura (Garba Pembangunan Masyarakat)
Asep Kurniawan
Program Studi Akuntansi STIE Sutaatmadja
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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THE INFLUENCE OF THE E-SAMSAT PROGRAM, MOBILE SAMSAT, SAMSAT DRIVE THRU, TAX SOCIALIZATION AND MORAL OBLIGATION PROGRAM COMPIANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE REGISTERED WITH SAMSAT SUBANG Dinda Dwi Agista; Icih Icih; Asep Kurniawan
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1202

Abstract

This study aims to determine the factors that influence the compliance of motor vehicle taxpayers either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is non-probability sampling method, namely incidental sampling and the number of samples in this study were 200 respondents, who were the people of Subang or in this study the taxpayers of motorized vehicles in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially the mobile samsat, Samsat Drive Thru and Moral Obligation variables had a positive and significant effect on motor vehicle taxpayer compliance. While the e-Samsat program variables and tax socialization have no effect on motor vehicle taxpayer compliance. Simultaneously, the results showed that simultaneously the variables of the e-Samsat program, mobile samsat, Drive Thru samsat, tax socialization, and Moral Obligation had an effect on motor vehicle taxpayer compliance.
INFLUENCE OF TAXPAYER WAGE INCOME, SOCIALIZATION AND INFORMATION QUALITY OF TRIPLE UNTUNG PROGRAM (MASSA PANDEMIC COVID-19) ON COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SUBANG REGENCY (Case Study on Motor Vehicle Taxpayers in Subang Regency) Evi Susilawati; Trisandi Eka Putri; Asep Kurniawan
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1203

Abstract

This research aims to find out the influence of taxpayer wage income, socialization of triple profit program, quality of triple profit program information on Subang Regency taxpayers. The research method used in this study is a quantitative method with the number of respondents 200 taxpayers who have registered with the SAMSAT subang regency office. The data processing in this study used SPSS techniques. The results of this study showed that variable taxpayer wage income had no effect on the compliance of motor vehicle taxpayers, the socialization of th e triple profit program had a positive and significant effect on the compliance of motor vehicle taxpayers, and the quality of triple profit program information had a positive and significant effect on the compliance of motor vehicle taxpayers.
THE INFLUENCE OF TAX INCENTIVES, TAXPAYER AWARENESS AND TAX SERVICE QUALITY ON UMKM TAXPAYER COMPLIANCE DURING THE PANDEMIC (Case Study on SME Taxpayers in the Subang Region) Intan Cynthia; Indah Umiyati; Asep Kurniawan
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1206

Abstract

This study aims to determine the effect of tax incentives, taxpayer awareness and quality of tax services on MSME taxpayer compliance during the pandemic in the Subang area. This study uses quantitative methods. The data source of this research is the primary data source. Types of primary data using a questionnaire. This questionnaire was given to MSME taxpayers in the Subang area. Based on the sampling method, it uses quota sampling with a total of 102 respondents. The results show that tax incentives have no effect on taxpayer compliance, taxpayer awareness affects taxpayer compliance, tax service quality affects taxpayer compliance, tax incentives, taxpayer awareness, tax service quality affects taxpayer compliance.
Pengaruh Pengetahuan (Knowledge), Keyakinan (Confidence), Keterampilan (Skill) dan Religiusitas Intrinsik tentang Perbankan Syariah terhadap Keputusan Pengambilan Kredit Asep Kurniawan; Yuri Haspari; Icih Icih
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.43

Abstract

This study aims to examine the effect knowledge of syariah banking products and services, confidence, skills, intrinsic religiosity of syariah banking on taking of credits. The population in this study were 150 respondents from the Bank Syariah Mandiri customers. The sampling technique was carried out using non probability sampling. Data collection techniques in the form of questionnaires, Observation, and Library Research. The method used is quantitative. The analytical tool used in this research is logistic regression and hypothesis significant individual parameters test (test wald), significant simultaneous test (Omnibus of model coefficients), test coefficient determinasi (Cox dan Snell’s R Square dan Nagelkerke R Square). The results of this study indicate that a variable knowledge of positive and significant effect against the decision in taking credit, confidence of positive and significant effect against the decision in taking credit, skills have no effect signifikan effect against the decision in taking credit,while intrinsic religiosity significant effect against the decision in taking credit.
THE INFLUENCE OF INTERNAL CONTROL ON THE PERFORMANCE OF THE FACTORY EMPLOYEE IN PT SINKONA INDONESIA LESTARI (PT SIL) (Study at the Factory) Aldi Sabira; Icih Icih; Asep Kurniawan
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 16 No. 2 (2019): September
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and examine the influence of Environmental Control, Risk Assessment, Control Activities, Information & Communication and Monitoring of Employee Performance. Data collection techniques are questionnaires, interviews, observation,documentation. The data used are primary data. The population in this study is PT SIL employees in the production and sample in this study as many as 100 respondents. Hypothesis testing uses multiple regression analysis The results of this study indicate: (1) the control environment does not affect employee performance; (2) risk assessment does not affect employee performance; (3) control activities have a positive effect on employee performance; (4) information & communication does not affect employee performance; (5) monitoring does not affect employee performance.
THE INFLUENCE OF THE PROPORTION OF CAPITAL EXPENDITURES, TOTAL BUMD, INTERGOVERNMENTAL REVENUE AND LOCAL TAXES ON LOCAL GOVERNMENT FINANCIAL INDEPENDENCE AS STRENGTHENING FISCAL DECENTRALIZATION: (Study on Provincial Local Governments in Indonesia 2018-2020) Icih Icih; Putri Leonita Agustin; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol. 5 No. 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1170

Abstract

This study aims to determine whether the proportion of capital expenditure, the number of BUMD, intergovernmental revenue and local taxes affect the financial independence of local governments as a strengthening of fiscal decentralization. In this study, the number of research samples was 33 provinces. The independen variables are the proportion of capital expenditure, the total of BUMD, intergovernmental revenue and local taxes. Regional financial independence as the dependent variable. This type of research uses quantitative methods using secondary data obtained from DJPK. Methods of data analysis in research using descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with SPSS. The results showed that partially the variable proportion of capital expenditure and intergovernmental revenue had a negatif effect on regional financial independence, the total of BUMD had no effect on regional financial independence, and regional taxes had a positive effect on regional financial independence. As for simultaneously the results of the study indicate that simultaneously the variable proportion of capital expenditure, the number of BUMD, intergovernmental revenue and regional taxes affect regional financial independence.
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih Icih; Putri Leonita Agustin; Asep Kurniawan; Mohammad H. Holle; Zumaroh Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS Icih Icih; Ikka Rachmawati; Asep Kurniawan; Indah Umiyati; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1635

Abstract

Recent research has suggested a connection between Corporate Sustainable Management (CSM) endeavors and the transparency of financial reporting, highlighting CSM's role in mitigating information disparities between corporations and stakeholders. As CSM activities increase, it is believed that the quality of reported profits also enhances, benefiting both the company and its stakeholders. This research investigates how the origin of CEO succession, company operational complexity, company age, and financial condition influence audit report lag, especially for manufacturing firms listed on the IDX between 2018 to 2022. The research involved a population of 163 companies, utilizing purposive sampling to select a sample of 142 companies, resulting in a dataset comprising 650 data points. Data analysis utilized logistic regression through SPSS version 25 and Microsoft Excel. This research adopts a quantitative methodology, drawing upon secondary data sourced from annual reports accessible via the Indonesian Stock Exchange's official website or the respective companies' websites. Findings indicate that CEO succession origin and company's financial condition positively influence audit report lag, whereas company operations complexity and company age exhibit a negative association with audit report lag.
THE EFFECT OF E-SPT AND NATIONAL TAX CENSUS ON THE INCOME OF INCOME TAX (Case Study in West Java Regional Tax Office 1) Kartika Merdeka Wati; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This research aims to know the influence of e-SPT and National Tax Census (NTC) of the Personal Income Tax receipts partially or simultaneously. Data obtained come from the Kanwil DJP West java 1. Data taken from 2012 to 2013, includes user e-SPT, the addition of the number of taxpayers, and acceptance of The Personal income tax. The method of sample selection the sample selection technique used nonprobability sampling and saturated samples, which taken as a whole than 15 (fifteen) work unit KPP. Types of data used by researchers that quantitative data and data sources in this study is secondary data. Before performing hypothesis testing, data obtained in advance a classic assumption test tested. Hypothesis testing is carried out by means of multiple linear regression in statistical analysis. As for the results of the study are as follows: 1) partially e-SPT effect negatively to personal income tax reception. While the NTC does not affect the acceptance of personal income tax. 2) simultaneously e-SPT and NTC effect on receipt of The personal income tax.
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 46 OF 2013, TAXATION SOCIALIZATION AND QUALITY OF TAX SERVICE ON TAX OBLIGATION COMPLIANCE (Case Study of Taxpayers Registered at KPP Pratama Bandung Karees) Yosi Febriani; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to examine the influence of Government egulation Nomor 46 year 2013, socialization of taxation and service toward taxpayer compliance both partially and simultanly. This research ic conducted by giving the questionaires to all taxpayer in KPP Pratama Bandung Karees. Which is determined based on random sampling technique, so it is possessed 100 taxpayer. Analysis method used is double linier regression which use SPSS 20.0 tool. The results of the research are (1) implementing Government Regulation Nomor 46 year 2013 influences taxpayer compliance positively and signifantly, (2) socialization of taxation influences taxpayer compliance positively and signifantly, (3) the quality of tax service influences positively and signifantly of taxpayer compliance, (4) implementing Government Regulation Nomor 46 year 2013, socialization of taxation and service quality of tax affect taxpayer compliance positively and significantly.
Co-Authors Afghani Mahmuda Bahreisy Agnes Sinta Harini Ai Nuraisah Ai Nuraisah Ai Susanti Aldi Sabira Amelia Andini Aprillia Verra Puspita Ari Yulianti Asri Suangga Asri Suangga Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M Nazier Dede Sevi Dilasari Dilasari Dinda Dwi Agista Evi Susilawati Fajar Meiyanti Fenty Yulianti Fitriyani Fitriyani Hanapiah Rahmalia Hazelin Falina Binti Rosli Hisam Mubarak Icih Icih Icih Icih Icih Icih Icih Ida Erlinda Ika Rizqi Meilya Ikka Rachmawati Ina Nurlela Indah Umiyati Indah Umiyati Inggit Aprilia Intan Cynthia Irwan Fathurrahman Kalisma Ratna Apriani Kartika Damayanti Kartika Merdeka Wati Kiki Ratnasari Komarudin Mustopa Leli Mulyani Lita Tribuana Mala Ayu Anggita Mohammad H. Holle Mokmin bin Basri Muhammad Muaz Bin Zainudin Mukti Amini Nenden Maulida Yuliawati Nurhamidah Nurhamidah Obi Pangestu Panji Agnyoto Putri Leonita Agustin Putri Leonita Agustin Putri, Trisandi Eka Rosida Rosida Rumini Rumini Sabighoot , Yus Alvar Sarmila Pengestika Silvia Marcelina Solly Aryza Sri Mulyati Sri Mulyati St. Maria Ulfah Suhendra Suhendra Trisandi Eka Putri Uum Suminar Vina Nur Alviani Windia Windia Wini Komalasari Wini Komalasari Wulansari Syaidatul Sahar Yolisia Framita Agus Yosi Febriani Yuliani Karlina Yuri Haspari Yuyun Yunengsih Zumaroh Zumaroh