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All Journal Riset Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Ilmiah Edunomika (JIE)
Dewi Kusuma Wardani
Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH APLIKASI e-SPTPD DALAM PEMBAYARAN HOTEL,RESTORAN,HIBURAN DAN PARKIR TERHADAP KEPATUHAN WAJIB WAJAK DENGAN KEPUASAB WAJIB PAJAK SEBAGAI VARIABEL MODERASI. Dewi Kusuma Wardani; Nur Anita Chandra Putry; Wahyu Setyawan
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2091

Abstract

This study aims to examine the effect of the e-SPTPD application in hotel, restaurant, entertainment, and parking tax payments on taxpayer compliance with taxpayer satisfaction as a moderating variable. The sample used in this study is the community of digital payment users in the Special Region of Yogyakarta Province. . The research sample used convenience sampling method and obtained 66 respondents. This research uses SmartPLS 3.3.3 software. The results of this study indicate that the e-SPTPD application has a positive relationship with taxpayer compliance. Satisfaction as a moderating variable cannot strengthen the effect of the e-SPTPD application on taxpayer compliance. Keywords : e-SPTPD application; taxpayer compliance; taxpayer satisfaction; mandatory satisfaction; moderating variables
PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Yusy Taurina
Riset Manajemen dan Akuntansi Vol 13, No 2 (2022): Vol. 13, No. 2, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i2.282

Abstract

This study was conducted to determine the effect of capital intensity on tax aggressiveness with profitability as a moderating variable. The population is manufacturing companies listed on the Indonesia Stock Exchange. Based on the quantitative research method with purposive sampling technique, in the 2016-2020 period, 53 companies were obtained with a total of 265 financial statement data minus 60 outlier data so that 205 financial statement data were obtained. The data analysis method is Multiple Regression Analysis and Moderated Regression Analysis (MRA). Based on the results of the study, capital intensity has no effect on tax aggressiveness and profitability cannot moderate the effect of capital intensity on tax aggressiveness.
Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik Anita Primastiwi; Dewi Kusuma Wardani; Hanisah Hanisah
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 6 No. 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.501 KB)

Abstract

This study aims to examine whether e-procurement, Whistleblowing System and internal control systems influence the prevention of fraudulent procurement of goods and services. This research method uses quantitative methods and primary data. The sample used in this study amounted to 63 respondents, namely employees of procurement of goods and services who have served at least 1 year in the environment of Yogyakarta City regional government agencies, the Procurement Services Unit and the Yogyakarta City Regional Work Unit. The sample method used was purposive sampling, while the data analysis technique used partial test. The results of research conducted indicate that the existence of e-procurement and internal control systems has a significant positive effect on fraud prevention of goods and services procurement.
PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Taufan Adi Kurniawan; Dewi Kusuma Wardani; Lucianna Widhayati
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 5 No. 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.69 KB)

Abstract

This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Co-Authors Anita Primastiwi Hanisah Hanisah Lucianna Widhayati Nur Anita Chandra Putry Taufan Adi Kurniawan, Taufan Adi Wahyu Setyawan Yusy Taurina