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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Jahormin Simarmata
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-SPT PPN DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMAMPUAN INTERNET SEBAGAI VARIABEL MODERASI Jahormin Simarmata; Isrofatul Laili
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.218 KB) | DOI: 10.54964/liabilitas.v7i2.223

Abstract

This research aims to determine partially the application of the e-SPT PPN and the e-tax invoice effects on taxpayers compliance with internet capabilities as a moderating variable. The populations on this research are taxable entrepreneurs on Prama Tax Office Gambir Tiga Jakarta, who are still active in 2021 that uses the e-SPT PPN and e-tax invoice application. Sampling technics using the simple random sampling with totally 86 respondents. Data analyzed with multiple linier regression using tools of SPSS, 26 version . The result of this research sow that partially the application of e-SPT PPN and e-tax invoice has significant effect on tax compliance, while the internet skilled does not moderating e-SPT PPN and e-tax invoice application on taxpayer compliance.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI NUSA TENGGARA TIMUR Jahormin Simarmata; Natrion; Marce Jumniati Nawa
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.247

Abstract

The purpose of this study was to determine the effect of independence, competence, and work experience on audit quality at the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of East Nusa Tenggara. The population were all the auditors who worked at the State Audit Board of East Nusa Tenggara Province. The samples used were 52 respondents from 80 respondents. The data of this study are primary data obtained through the distribution of questionnaires. The sampling technique used the Incidental Sampling method while the data processing method was multiple linear analysis with the SPSS version 24. The results of this study that independence and work experience have a significant effect on audit quality, while competence has no significant. Simultaneously that the independence, competence, and work experience have a significant effect on audit quality by 48.6%, while the remaining was caused by other factors not examined in this research
PENGARUH PENGALAMAN, INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Jahormin Simarmata; Citra Olivia Delima
Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i2.264

Abstract

Tihis stuidy aiims to dietermine tihe effiect of expeirience, inidependence, comipetence, and audiitors ethiics on aiudit quaility, emipirical situdies at puiblic acicounting firims in Siouth Jakairta.Tihe popiulation wiere aill audiitors at pubilic accouinting firims in soutih Jakiarta regiistered at IiAPI 2021  The saimple iused wias 100 resipondents friom 10 Piublic Accoiunting Fiirms wiho weire willinig to acicept reisearchers. Tihe daita aire primiary daita obitained thirough tihe distiribution of queistionnaires. Tihe daita procesising miethod usied by muiltiple lineiar anialysis uising SPiSS versiion 26.0. Tihe resuilts of tihis stuidy indiicate thiat expeirience anid indiependence piartially hiave no signiificant eiffect on aiudit qualiity, wihile auditior compeitence aind etihics pairtially haive a signiificant eiffect oin aiudit quiality
Co-Authors Citra Olivia Delima Isrofatul Laili Marce Jumniati Nawa Natrion