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Quality of Tax Services and Tax Sanctions on Taxpayer Compliance Corporate Listing in KPP Madya Bandung Years 2017-2021 Wulan Nurbaiti Rahayu Febrian; Kartika Pratiwi Putri; Maria Lusiana Yulianti
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i3.122

Taxes are the largest source of state revenue in Indonesia. Tax money paid by the public will be included in state revenue from the tax sector. In 2020 tax revenues have decreased due to the impact of the Covid-19 pandemic because the targets to be achieved are not in accordance with the actual results. The aim of the research is to find out whether the quality and tax sanctions affect the compliance of corporate taxpayers in fulfilling tax regulations. The research method used in this research is descriptive method and the approach used is a quantitative approach. The population in this study were corporate taxpayers registered at KPP Madya Bandung and the sample used was 92 corporate taxpayers. The results of the study concluded that the quality of tax services and tax sanctions partially have a significant positive effect on taxpayer compliance. The quality of tax services and tax sanctions simultaneously have a significant positive effect on taxpayer compliance.

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.

Banking Company Stock Price Model Roswinna, Winna; Lusiana Yulianti, Maria; Suharyono, Oyon; Noviana, Anna; Kusumawaardani, Astrin; Pratiwi Putri, Kartika; Pertiwi, Rd Dewi
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v2i1.182

In the realm of economics, the banking sector plays a pivotal role as an intermediary between depositors and borrowers. Unique to this industry are financial ratios like the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR). In order to explore the effects of changing economic trends on Indonesian banking companies listed on the Stock Exchange from 2011 to 2016, this study analyzes variables such as CAR, LDR, ROA, and SBI. The sample size includes 27 consecutive banking companies listed from 2011 to 2016, and the analytical tool of choice is Eviews version 8. The study utilizes Least Square Pooled analysis, preceded by Fixed Effects Model and Random Effect Model analysis. The findings of this study reveal that the stock price fluctuations can be attributed to the processing variables of CAR, LDR, ROA, and SBI, which altogether account for 21.90%. Notably, the variables of CAR and ROA have a significant impact on the stock price, while LDR and SBI have no such effect

Pengaruh TQM, Sistem Penghargaan, dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada Hotel Bintang 4 & 5 di Kota Bandung Muthya, Rosyani; Putri, Kartika Pratiwi; Nisa, Farhatun
Jurnal Penelitian Inovatif Vol 4 No 4 (2024): JUPIN November 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.692

Hotel bintang 4 dan 5 khususnya di kota Bandung masih menghadapi tantangan dalam mengoptimalkan kinerja manajerial. Penelitian ini bertujuan untuk mengetahui pengaruh total quality management, sistem penghargaan, dan gaya kepemimpinan terhadap kinerja manajerial. Penelitian ini terdiri dari 92 responden yaitu manajer tingkat menengah dan bawah pada hotel bintang 4 & 5 di Kota Bandung. Teknik analisis yang digunakan adalah analisis regresi berganda dan pengujian menggunakan program SPSS, selain itu juga dilakukan uji validitas, uji realibilitas dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas dan uji heterokedastisitas. Hasil Penelitian ini menunjukan bahwa (1) Total Quality Management (TQM), Sistem Penghargaan, dan Gaya Kepemimpinan secara simultan berpengaruh signifikan terhadap Kinerja Manajerial, (2) Total Quality Management berpengaruh signifikan terhadap Kinerja Manajerial, (3) Sistem Penghargaan tidak berpengaruh signifikan terhadap Kinerja Manajerial, (4) Gaya Kepemimpinan berpengaruh signifikan terhadap Kinerja Manajerial. Temuan dari penelitian ini dapat menjadi dasar bagi penelitian lebih lanjut yang mengeksplorasi faktor-faktor yang mempengaruhi kinerja manajerial.

The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves Kartika Pratiwi Putri; Mochamad Zakaria; Hendri Maulana
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.22

The purpose of this study was to find out and analyze: The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves, either simultaneously or partially. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study were employees at the Veterans Administration and Reserve Military Command Board with a sample of 50 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that Internal Control and User Competence simultaneously affect the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves. However, partially the dominant Internal Control influences the State Treasury and Budget Information System (SPAN) rather than User Competence

Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period Anggraeni , Annisa Fitri; Roswinna, Winna; Yulianti, Maria Lusiana; Putri, Kartika Pratiwi; Aisyah, Taty Siti
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4098

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2021-2022. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, did not move sector, listed its shares and did not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linear regression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 65.8%, while 24.2% is influenced by other variable not tested in this research.

The Role of Taxation Knowledge on Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax Putri, Kartika Pratiwi; Yulianti, Maria Lusiana; Roswinna, Winna; Jayadinata, Fadilah
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1155

This research aims to understand the Tax Knowledge of Individual Taxpayers for Rural and Urban Land and Building Tax in Dago Village, understand the Compliance of Individual Taxpayers for Rural and Urban Land and Building Tax in Dago Village, and understand the role of Tax Knowledge on Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax in Dago Village, Coblong District, Bandung City. The research method used is Quantitative with descriptive and verificative approaches, with the sample consisting of 100 Individual Taxpayers for Rural and Urban Land and Building Tax in the Dago Village area, selected from a total population of 6,137 in 2023. The analysis tool used is Simple Linear Regression Analysis with the assistance of IBM SPSS 28 software. Based on the t-test results conducted by the researcher, the Tax Knowledge Variable plays a role in Individual Taxpayer Compliance, and the Simple Linear Regression Analysis results show that the higher the level of Tax Knowledge, the higher the level of Individual Taxpayer Compliance in Paying Rural and Urban Land and Building Tax in Dago Village

EFEKTIVITAS KEBIJAKAN CUKAI DAN DESAIN KEMASAN ROKOK DALAM MENEKAN PERILAKU KONSUMTIF MAHASISWA Pratiwi Putri, Kartika; Lasminingrat, Anne; Devi, Meita Candra
Journal of Innovation and Research in Agriculture Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jira.v4i1.2139

Penelitian ini bertujuan untuk menganalisis pengaruh kemasan dan harga cukai terhadap perilaku konsumtif mahasiswa Universitas Winaya Mukti dalam mengkonsumsi rokok. Latar belakang penelitian ini adalah tingginya angka konsumsi rokok dikalangan mahasiswa yang dipengaruhi oleh faktor visual kemasan serta pertimbangan harga akiabt kebijakan cukai. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan survei terhadap mahasiswa aktif sebagai responden. Hasil penelitian menunjukan bahwa kemasan rokok berperan sebagai media komunikasi visual yang mampu meningkatkan kesadaran konsumen, namun tidak cukup kuat dalam mengubah keputusan pembelian secara signifika. Sementara itu harga cukai dinilai cukup berpengaruh sebagai pertimbangan rasional tetapi belum efektif dalam menekan konsumsi rokok karena sebagai konsumen tetap mencari alternatif rokok murah atau illegal. Perilaku konsumtif mahasiswa lebih banyak dipengaruhi oleh dorongan emosional dan kebiasaan bukan dengan informasi atau regulasi eksternal. Oleh karena itu dibutuhkan pendekatan tambahan seperti edukasi, pembatasan akses untuk mengendalikan perilaku konsumtid terhadap rokok.

ANALISIS MASALAH DAN TANTANGAN DALAM MENGELOLA HUBUNGAN DENGAN PELANGGAN DI PT. AGUNG SOLUSI TRANS: STRATEGI KOMUNIKASI UNTUK MENINGKATKAN LOYALITAS PELANGGAN Nalibaratawati, Rakhmia; Pratiwi Putri, Kartika; Nur Hamidah, Filah
Jurnal Manajemen Vol. 14 No. 2 (2024): JURNAL MANAJEMEN VOL. 14 NO. 2 DESEMBER 2024
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v14i2.4303

The main objective of this research is to identify and analyze the factors influencing service quality and communication at PT. Agung Solusi Trans, focusing on efforts to enhance relationships with customers, effectively resolve arising disputes, and strengthen customer loyalty. The research methodology employed at PT. Agung Solusi Trans utilizes a qualitative approach with a post-positivist stance. This study aims to comprehend the natural conditions within the company and analyze emerging issues. Data collection involves participatory observation and interviews with company employees, which are subsequently analyzed through data reduction, data presentation, and conclusion drawing. This approach allows researchers to gain a deep understanding of the company's services and existing issues from an internal perspective. The findings reveal that the primary challenges faced by PT. Agung Solusi Trans include difficulties in managing relationships with the general public and ineffective communication. Consequently, these challenges lead to decreased customer loyalty and suboptimal satisfaction levels. This indicates the need for the company to improve customer understanding of the services offered, provide comprehensive and accessible information, and enhance communication processes to better meet customer expectations. By addressing these issues, PT. Agung Solusi Trans aims to enhance its reputation, gain customer trust, and achieve sustainable business growth.

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Lestari, Tri Utami; Putri, Kartika Pratiwi; Devi, Meita Candra
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21335

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.

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