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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Intellectual Capital, Jurnal Akuntansi Kontemporer
James Tumewu
Unknown Affiliation
Economics, Econometrics & Finance Education

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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA) James Tumewu; Wiwin Wahyuni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.433 KB) | DOI: 10.34204/jiafe.v4i1.1076

Abstract

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.
Pengaruh Independensi, Akuntabilitas Dan Due Professional Care Terhadap Kualitas Audit Geri Gidion Wijaya; James Tumewu
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

Audit quality is one of the services that is difficult to measure objectively, there is no definite definition of audit quality. This study aims to determine: (1) the effect of Independence on audit quality, (2) the effect of Accountability on audit quality, and (3) the effect of Due Professional care on audit quality. The sample of this research consisted of 15 Public Accounting Firms in Surabaya. Sampling was done by purposive sampling method. Data collection techniques in this study using a questionnaire (questionnaire). The type of data used in this study is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique uses Multiple Linear Regression Analysis. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression with the help of SPSS 20. The results of this study indicate that Independence and Due Professional Care have a significant effect on audit quality at the Surabaya Public Accounting Firm. Accountability is not effect on audit quality
Co-Authors Geri Gidion Wijaya Wiwin Wahyuni