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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Efrinal Efrinal
Universitas Islam As-Syafiiyah
Economics, Econometrics & Finance

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Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021) Efrinal Efrinal; Putri Fitrilia Ariyanti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1738

Abstract

This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.
PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Efrinal Efrinal; Reni Astuti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i2.2454

Abstract

This study analyzes the Effect of Firm Size and Growth Opportunity on Earning Response Coefficient on the Jakarta Islamic Index Company in 2015-2021. Multiple linear regression analysis in this research is used SPSS 26 of the independent variables, namely the firm size and growth opportunity on the dependent variable, namely the earnings response coefficient. Exchange for the 2015-2021 period, using the purposive sampling method, 12 sample companies were obtained and 84 observers passed the criteria. The data used is the annual report of each sample company published through www.idx.co.id. The results show that Firm Size has a negative effect on the Earnings Response Coefficient and Growth Opportunity has a positive effect on the Earnings Response Coefficient.
ANALISIS PENGARUH TEKANAN DAN RASIONALISASI TERHADAP KECURANGAN LAPORAN KEUANGAN Lilia Arifah; Efrinal Efrinal
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4160

Abstract

This study aims to determine the effect of pressure and rationalization on financial statement fraud in infrastructure sector BUMN companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population of this study are state-owned infrastructure companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Samples were taken using purposive sampling technique. The sample used in this study were 6 BUMN companies in the infrastructure sector which were listed on the Indonesia Stock Exchange for the 2017-2022 period, so that the research data analyzed totaled 36. Tests in this study used Multiple Linear Regression Analysis with the Eviews program version 12. The results of the study were partial shows that pressure proxied using Return on Assets (ROA) has a positive and insignificant effect on fraudulent financial statements and rationalization proxied using Change in Auditor has a positive and significant effect on fraudulent financial statements. The results of the study simultaneously show that pressure proxied using Return on Assets (ROA) and rationalization proxied using Change in Auditor have no simultaneous effect on fraudulent financial statements.
Co-Authors Lilia Arifah Putri Fitrilia Ariyanti Reni Astuti