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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
STIE YAPAN Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal Of Management Science (JMAS)

 1 
Analysis earning management, good corporate governance, on sticky cost behavior through the policy tax incentives Jefrianus Jehadu; Aloisius Hama
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.236

Abstract

The purpose of this research is to test empirically the effect of Earning management, Good Corporate Governance, on sticky cost behavior through a tax incentive policy. The type of data used for sampling is purposive sampling and hypothesis testing using the Partial Least Square (PLS) analysis model with the help of SmartPLS version 3.0 for windows software. The results of this study are; Earning management has contributed to Sticky Cost Behavior. Good Corporate Governance has contributed to Sticky Cost Behavior. Tax incentive policies are not proven as a moderating variable in the influence of Earning management target Sticky Cost. _ The tax incentive policy is proven to be a moderating variable in influence Good Corporate Governance Against Sticky Cost Behavior.
Taxpayer compliance analysis on micro, small and medium business in Surabaya Karolina Setia; Aloisius Hama
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.238

Abstract

Governmental expectations to all taxpayers concerning payment of its ease can pay for release without there is insincerity. Society has to pay for release truly as according to law and regulation going into effect but in reality faced many resistance in imposition execution, the taxpayer do not master correctness about taxation law and sanctions to accept the effect of deviation of ease so that on duty taxation assume the mentioned as non-compliance and give pressure, sanction. The object in this research is a small industrial company in Surabaya. utilized by Type Data is the primary data stem from a questionnaire which has been filled in by the owner / company manager with the amount taken by a sample of 30 small industrial companies. Analysis method use doubled linear regression method. The results of the research can be concluded that social pressure, sanction perception and understanding of taxpayers have an effect on by partial and simultaneous compliance of dominant factors and taxpayers have an effect on compliance of taxpayers is the understanding of law tax payer of taxation.
The effect of tax amnesty and the effectiveness of e-filling on individual taxpayer compliance at the pratama tax service office Sidoarjo Selatan Beata Jenasari; Aloisius Hama
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.282

Abstract

The purpose of this study was to determine the effect of tax amnesty policies and the effectiveness of E Filling. on individual taxpayer compliance at the South Sidoarjo Primary Tax Service Office.This research is a type of quantitative descriptive research. The population of this study is the tax amnesty policy, and the effectiveness of E Filling. In this case, the unit of analysis is the individual taxpayers registered at KPP Pratama South Sidoarjo as many as 6,507 people, the total number of respondents in this study is 100 people. Based on the results of research and hypothesis submission of 100 individual taxpayers registered at the South Sidoarjo Primary Tax Service Office, the following conclusions can be drawn: The better the tax amnesty policy enacted by the Indonesian government, the more individual taxpayer compliance will increase. The effectiveness of E Filling has a significant or real effect on increasing individual taxpayer compliance.
The influence of love of money, locus of control and self-efficacy on the ethical decisions of tax consultants at the Surabaya branch of the Indonesian tax consultants association Anggita Ninin Triyanti Triyanti; Aloisius Hama
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.293

Abstract

The purpose of this study was to determine the effect of love of money, locus of control and self efficacy on the ethical decisions of tax consultants. The population in this study were all tax consultants in Surabaya who were registered as members of IKPI as many as 542 people (IKPI Surabaya). The number of samples in this study were 84 from the results of calculations using the Slovin formula. The analysis technique used in this research is multiple linear regression. Based on the results of research and hypothesis submission, the following conclusions can be drawn: love of money affects the ethical decisions of tax consultants, locus of control affects the ethical decisions of tax consultants. self efficacy affects the ethical decisions of tax consultants, love of money, locus of control and self efficacy affect the ethical decisions of tax consultants.
Co-Authors Anggita Ninin Triyanti Triyanti Beata Jenasari Della Alfa'Atun Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mikael Filianus Nandyadini, Natasya Petronius Jekang Rainal Gustaf Sarbunan Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Soter Epistomio Ot Suna Tarsius Agas Yasintus Solendro Yohana Murwati