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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Intan Rahma Sari
Accounting Study Program, Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG Sheila Ardianti; Intan Rahma Sari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.676

Abstract

Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.
THE EFFECT OF AUDIT COMPLEXITY, FINANCIAL DISTRESS AND INSTITUTIONAL OWNERSHIP ON AUDIT REPORT LAG: (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Arif Arya Bimo; Intan Rahma Sari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.421

Abstract

This research was carried out on property and real estate sector companies during the time period 2017-2021, with the goal of determining and proving that Audit Complexity, Financial Distress, and Institutional Ownership will affect the Audit Report Lag. The sample companies for this study were chosen at random. In addition to dependent variables, this investigation also takes into account independent factors including Audit Complexity, Financial Distress, and Institutional Ownership. The method of research that was utilized in this investigation was descriptive research that took a quantitative approach. Purposive sampling was utilized as the method of sampling throughout this investigation. Secondary data and other data collecting methods, notably documentation, were used for the purpose of gathering information for this study. The research was carried out on 42 firms from the property and real estate sector that were listed on the Indonesia Stock Exchange between 2017 and 2021. Statistical analysis carried out with Eviews 9 The findings of the experiment demonstrate that Audit Complexity influences Audit Repot Lag, whereas Financial Distress policies and institutional ownership do not have any bearing on Audit Repot Lag. In addition, the results of this study demonstrate that Audit Complexity, Financial Distress, and Institutional Ownership all have an effect on Audit Report Lag simultaneously.
Co-Authors Arif Arya Bimo Sheila Ardianti