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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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ANALYSIS OF TAX PAYMENT COMPLIANCE ON E-COMMERCE TRANSACTION IN SURABAYA Aloisius Hama
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.535 KB)

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, knowledge of tax regulations and tax counseling on e-commerce transaction tax payment compliance.The population in this study are e-commerce actors in the fashion sector who operate on Instagram social media accounts and are domiciled in Surabaya. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variable on the dependent variable. Based on the results of the analyis and discussion, the following conclusions can be drawn: Taxpayer awareness partially has a negative and insignificant effect on compliance with paying taxes by e-commerce actors. Knowledge of tax regulations partially has a significant positive effect on compliance with paying taxes by e-commerce actors. Tax counseling partially has a positive and insignificant effect on compliance with paying taxes for e-commerce actors.
The Influence Of Taxpayer's Level Of Trust, Tax Knowledge Tax Education On Tax Payment Compliance Online Transaction In Surabaya Selviana Nggole Wea; Aloisius Hama
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2785

Abstract

There are so many tax problems in Indonesia, especially online, with the passage of time, online buying and selling transactions will also increase and the level of difficulty is quite difficult to detect potential taxes online. Some of the descriptions above serve as the basis for conducting research by focusing on the factors that affect the level of taxpayer confidence, knowledge of taxation, tax counseling on compliance with online transaction tax payments in Surabaya. The population in this study are online actors in the fashion sector who operate on Instagram social media accounts and are domiciled in Surabaya. The analytical technique used in this study is Multiple Linear Regression. Based on the results of the analysis and discussion, the results of the study can be concluded as follows: The level of trust of taxpayers partially has a negative and insignificant effect on online tax payment compliance. Tax knowledge partially has a significant positive effect on online tax payment compliance. Tax counseling partially has a positive and insignificant effect on online tax payment compliance. There is a significant positive effect simultaneously on the level of taxpayer confidence, knowledge of taxation, tax counseling on tax payment compliance.
Analisis Kesadaran Pajak dan Efektivitas E-Filing Terhadap Kepatuhan Wajib Pajak dengan Literasi Digital Sebagai Variabel Moderasi Aloisius Hama
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 09 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i09.556

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran pajak dan efektivitas e-filing terhadap kepatuhan wajib pajak yang dimoderasi oleh literasi digital di KPP Pratama Sidoarjo Utara. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Sidoarjo Utara yang memiliki NPWP dengan jumlah sampel sebanyak 100 orang wajib pajak orang pribadi yang terdaftar di KPP Pratama Sidoarjo Utara. Permodelan dalam analisis penelitian ini yaitu menggunakan PLS (Partial Least Squares). Beberapa kesimpulan dapat ditarik dari analisis data dan pembahasan yang telah dilakukan: Di KPP Pratama Sidoarjo Utara, kepatuhan wajib pajak meningkat secara signifikan melalui kesadaran wajib pajak. Efektivitas e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak di KPP Pratama Sidoarjo Utara.Literasi digital tidak mampu memoderasi hubungan kepatuhan wajib pajak dengan kesadaran wajib pajak. Literasi digital tidak dapat memoderasi hubungan antara efektivitas e-filing terhadap kepatuhan wajib pajak di KPP Pratama Sidoarjo Utara.
The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance Aloisius Hama
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.998 KB) | DOI: 10.35335/iarj.v10i2.19

Abstract

The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
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.
ANALISIS KINERJA KEUANGAN PADA BANK MUAMALAT DAN BANK SYARIAH MANDIRI DI SURABAYA Aloisius Hama
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5, No 2 (2020): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.126

Abstract

Kemampuan bertahan Bank Syariah ditengah gejolak nilai tukar dengan tingkat suku bunga yang tinggi telah teruji saat krisis ekonomi diIndonesiatahun 1997, dimana pada tahun tersebut jumlah bank dan kantor bank syariah terus bertambah, sedangkan jumlah bank dan kantor bank konvensional berkurang. Penelitian ini bertujuan untuk mengetahui apakah variabel – variabel CAMEL yang terdiri dari CAR, RORA, APYD, ROA, ROE, BOPO, dan LDR berpengaruh terhadap  kinerja keuangan Bank Syariah.Pengumpulan data diperoleh dari laporan keuangan Bank Syariah yang diperoleh dari internet www.google.com pada tahun 2014 sampai tahun 2019. Teknik analisa data menggunakan analisis diskriminasi dan menggunakan Independent Sampel t Test digunakan untuk membandingkan rata-rata dari dua grup yang tidak berhubungan satu dengan yang lain. Apakah kedua grup tersebut tidak mempunyai rata-rata yang sama ataukah tidak secara signifikan.            Hasil penelitian ini dapat  disimpulkan bahwa variabel – variabel yang ada didalam rasio keuangan CAMEL yang terdiri dari CAR, RORA, APYD, ROA, ROE, BOPO, dan LDR tidak dapat digunakan sebagai alat ukur dalam menentukan tingkat kinerja keuangan Bank Syariah, dan kinerja keuangan Bank Syariah Muamalat tidak berbeda (sama) dengan kinerja keuangan Bank Syariah Mandiri.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN) Aloisius Hama; Mikael Filianus; Yohana Murwati; Maria Helena N
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5, No 1 (2020): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i1.131

Abstract

AbstractSalah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.Kata Kunci: sistem informasi akuntansi, struktur pengendalian internal
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