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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Financial and Behavioural Accounting
Raja Adri Satriawan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KESADARAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK YANG TERDAFTAR TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Wielda Permata Sari; Raja Adri Satriawan; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aimed to find out whether taxpayers’ awareness, tax socialization, and tax inspection have a significant influence, The number of registered taxpayers to income tax receivable in Pekanbaru Tampan Tax Authority. Taxpayers’ awareness is measured with the percentage of Income Tax Article 25 monthly tax return that reported on time. Tax socialization is measured by the number of tax socialization events that held by Pekanbaru Tampan Tax Office with the focus on personal taxpayer. Tax inspection is being observed from the number of income tax article 25 tax collection letter that issued for personal taxpayer. The number of registered taxpayers is being observed from The number of registered taxpayers every month. Income tax receivable is being observed from the number of income tax article 25 installment payment revenue that paid by personal taxpayer at Pekanbaru Tampan Tax Office. The data type that being used in this research were quantitative data by using monthly secondary data from fiscal year 2011 until 2014. The applied statistic test was multiple linier regressions. This research proved that taxpayers’ awareness have a significant influence to income tax receivable, tax socialization have a significant influence to income tax receivable, tax inspection simultaneously had no influence and The number of registered taxpayers had no influence to income tax receivable in Pekanbaru Tampan.Keywords: Taxpayers’ Awareness, Tax Socialization, Tax Inspection, Income Tax Receivable, and Income Tax Article 25
The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Perangin-Angin, Chindy Pebrika; Khoiriyah, Mayla; Satriawan, Raja Adri; Afifah, Ulfa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
Co-Authors ', Rofika Ade Saputra Afrina Setiawati Agus Rianda Al Azhar Ali Annisa Rahmadita Aryengki, Rio Atika Zarefar Ayu Ichwanty Azhari Sofyan Bagust Budiman Supiatno Bambang Prasetio Bayu Putra Harvianto Bobbie Windura Debi Putri Pertiwi Della Adriadiva Desmiawati ' Devi Safitri Devi Savitri, Devi Diana Lestari Elfi Ilham Emrinaldi Nur DP Enni Savitri Fadli Harahap, Fadli Gita Silvia Marda Hamidi, Barzan Imam Trianto Indah Permata Sari Johannes Sihaloho Julio Herdi Peuranda Julita - Khairani Purnamasari Mayla Khoiriyah Nur Azlina Perangin-Angin, Chindy Pebrika Pipin Kurnia Puji Rahayu Rahati Wulansari Ramaiyanti, Sinta Reychard Griha Rheny Afriana Hanif Riezki Wulandari, Riezki Rika Mayasari Rofika - Sem Paulus Silalahi Supriono ' Supriono - Supriono - Susilatri ' Tri Suci Dayanti Ulfa Afifah, Ulfa Volta Diyanto Wahyuni ' Walmi Sholihat Wielda Permata Sari Yulia Petra Harvianda Yuneita Anisma Zarefar, Arumega Zulbahridar '