Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Rekognisi Akuntansi (JRA) JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Noor Salim
Sekolah Tinggi Ilmu Ekonomi Totalwin Semarang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Pengaruh Tarif Pajak, Sanksi Pajak, Sosialisasi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Jepara Khuraida Rahmatika; Noor Salim
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.086 KB) | DOI: 10.34001/jra.v5i1.180

Abstract

The purpose of this study was to analyze the effect of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region jepara. Sampling of population quota is determined by random sampling dan the sample size of 100 respondents. The method used to analyze the data regression analysis of data previously tested prior to test reliability, validity, classical assumptions of normality dan statistics , to the classical assumption test consist of: multikoloniearity test, heterocendasity test, autocorrelation test. The results obtained indicate that the of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region Jepara.
Pengaruh Pengalaman Kerja, Kompetensi, dan Etika Profesi Terhadap Kualitas Hasil Audit Pada KJA (Kantor Jasa Akuntansi) di Kota Semarang (Studi Kasus Pada Karyawan KJA di Kota Semarang) Zafira Windasafitri; Noor Salim
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.885 KB) | DOI: 10.34001/jra.v6i1.190

Abstract

The purpose of this study was to analyze the Effect of Work Experience, Competence, and Professional Ethics on the Quality of Audi Results. The independent variables analyzed in this study are Work Experience, Competence, and Professional Ethics, and Quality of Audit Results as the dependent variable. The sample used in this study consisted of 100 employees of KJA (Accounting Services Office) in the city of Semarang. Sampling was done by purposive sampling method by distributing questionnaires. The data analysis in this study used validity and reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, feasibility tests of a model (F test), individual parameter significance tests (t statistical tests), and coefficient of determination test (R2). ) with the help of the SPSS program. The results showed that work experience had a positive and significant effect on the quality of audit results, competence had a positive and significant effect on the quality of audit results, and professional ethics had a positive and significant effect on the quality of audit results.
Ukuran Perusahaan Sebagai Moderator atas Dampak Likuiditas dan Profitabilitas Terhadap Tax Avoidance Hikma Ilmiana Gita Pramesti; Noor Salim
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5381

Abstract

penelitian ini menilai pengaruh likuiditas dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai moderasi pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia untuk periode 2020-2024. Riset ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perseroan. Sampel penelitian terdiri dari 66 perusahaan dengan 323 pengamatan akhir yang diperoleh melalui purposive sampling. Data analisis menggunakan regresi linier berganda dan Analisis Regresi Moderasi (MRA) dengan bantuan SPSS 20. Hasil penelitian menunjukkan bahwa likuiditas tidak memeiliki efek yang signifikan terhadap tax avoidance, sedangkan profitabilitas memiliki efek negatif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi efek likuiditas terhadap tax avoidance, tetapi ukuran perusahaan mampu memoderasi efek profitabilitas terhadap tax avoidance. Perusahaan dengan tingkat keuntungan yang lebih tinggi cenderung menurunkan praktik penghindaran pajak mereka, terutama diperusahaan dengan ukuran yang lebih besar. Dengan demikian, keputusan penghindaran pajak lebih dipengaruhi oleh pertimbangan strategis terkait kinerja dan skala laba perseroan dari pada kondisi keuangan jangka pendek.
Co-Authors Hikma Ilmiana Gita Pramesti Khuraida Rahmatika Zafira Windasafitri