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All Journal JURNAL BISNIS STRATEGI Infestasi Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Abdimas Universal Enrichment : Journal of Management BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Trends in Accounting Research Journal of International Conference Proceedings Balance: Jurnal Riset Akuntansi dan Bisnis International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Saifhul Anuar Syahdan
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

 1 
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Bursa Efek Indonesia Periode 2016-2018 Triadi Viriya Cuaca; Saifhul Anuar Syahdan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine empirically about the influence of company’s size, profitability, leverage, likuidity, public shareholders and growth to the disclosure of corporate social responsibility of LQ 45 index companies listed in the Indonesia Stock Exchange in the periode of 2016-2018 simultaneously and partially. This study was a study with a quantitative approach and the data used were the secondary data. The number of population for this research is 45 companies and the number of sample is 21 companies with purposive sampling technique. The data analysis used was multiple linear regression. The results showed that simultaneous independent variables are company’s size, profitability, leverage, liquidity, public shareholders and growth has significant influence to corporate social responsibility disclosure. While partially, indicate that independent variables profitabillity, public shareholders, and growth has significant influence to dependent variable corporate social responsibility disclosure and independent variables company’s size, leverage, and liquidity has no significant influence to dependent variable corporate social responsibility disclosure.
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance Adisty, Putri; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.717

Abstract

This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers
Co-Authors Abdul Kadir Adisty, Putri Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Asfida Parama Rani Asiah, Antung Noor Az Zahra, Salsa Boedi, Soelistijono Budi Artinah Budi Dermawan, Budi Christian Mukti Tama. S. Elisa Fahrianta, Riswan Yudhi Fauzi, Cherrya Chairunnisa Maulidya Gemi Ruwanti Harnida, Mutia Iqbal Firdaus Layla Febby Yulistya Marini Marini Masithah Akbar Mujennah Mulianata, Lisa Munawaroh, RR Siti Nastiti, Rizky Norbaiti Norbaiti Normalina Purbayu Budi Santosa R.R Siti Munawaroh Rahayu Abdul Rahman Rahmi Yatun Rimayanti Rizky Nastiti RR Siti Munawaroh Ruwanti, Gemi Safriansyah Safriansyah Seftiannoor, Aulia Sjamsudin, Adella Vanessa Syaifullah Syaifullah Tri Ramaraya Koroy Tri Ramaraya Koroy Triadi Viriya Cuaca Wia Rizqi Amalia Yanuar Bachtiar Zaini, Siti Aisyah Mukarramah