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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Accounting Analysis Journal Journal of Education Transportation and Business
Yusralaini Yusralaini, Yusralaini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Transportation Other

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BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK: ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS Resty, Sefrilia; Yusralaini, Yusralaini; Rusli, Rusli; Wahyuni, Nita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.94-106

Abstract

The research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Samsat Ujung Batu) Lestari, Wita; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see (1) the effect of taxpayer awareness on taxpayer compliance (2) theeffect of the quality of tax services on taxpayer compliance (3) the effect of tax rates ontaxpayer compliance (4) the effect of financial conditions on taxpayer compliance. Thisstudy is a type of quantitative research. The source of research data is primary data withdata collection techniques using questionnaires. The population in this study were allindividual taxpayers registered at the Ujung Batu Samsat in 2019-2025. The samplingmethod in this study used incidental sampling techniques and used the Slovin formula todetermine the number of respondents. The sample used in this study was 100 taxpayers. Theresearch data was processed using PLS SEM with the smartPLS 4 application. The resultsof the study showed that taxpayer awareness, tax rates and financial conditions had apositive and significant effect on motor vehicle taxpayer compliance, while the quality of taxservices did not have a positive effect on motor vehicle taxpayer compliance.Keyword: taxpayer awareness, quality of tax services, tax rates, financial conditions,taxpayer compliance
PENGARUH KOMPETENSI, INDEPENDENSI, DAN EMOTIONAL STABILITY TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Rahmadhanti, Alya Syahfitra; Yusralaini, Yusralaini; Zenita, Raisya
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1382

Abstract

Pengawasan merupakan salah satu cara untuk menciptakan good governance. Hal ini menyebabkan masyarakat menjadi fokus dan menuntut kinerja inspektorat agar lebih baik lagi dalam menjalankan tugasnya. Auditor internal pemerintah memerlukan beberapa hal utama yaitu kompetensi, independensi, dan kestabilan emosi untuk menghasilkan kinerja yang baik. Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh kompetensi, independensi, dan kestabilan emosi terhadap kinerja auditor internal pemerintah, serta peran etika auditor dalam memoderasi pengaruh kompetensi, independensi, dan stabilitas emosi terhadap kinerja pegawai. auditor internal pemerintah. Populasi dan sampel dalam penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Kabupaten Bengkalis, Inspektorat Kabupaten Meranti, dan Inspektorat Kabupaten Kampar yang berjumlah 60 orang. Dalam hal ini peneliti mendatangi objek dan memberikan kuesioner secara langsung. Hasil pengujian menunjukkan bahwa variabel kompetensi, independensi dan kestabilan emosi berpengaruh signifikan terhadap kinerja auditor internal pemerintah. Auditor etis tidak berhasil memperkuat hubungan antara kompetensi dengan kinerja auditor, tetapi berhasil memperkuat hubungan antara independensi dan kestabilan emosi terhadap kinerja auditor.
Co-Authors Aprina, Diana Azura, Ria Devi Safitri Dinata, Marco Gustiani, Natasha Fahira Gustiani, Natasya Fahira Humairoh, Fitri Julita Julita Lestari, Wita Manihuruk, Keyko Artazenia Maulana, Rio Dimas Nenik Marianti Nita Wahyuni, Nita Nurulita, Suci Odiatma, Fajar Putri, Indah Alisyah R. Rusli Rahmadhanti, Alya Syahfitra Resty, Sefrilia Rheny Afriana Hanif Susilatri Susilatri, Susilatri Wijaya, Frianti Yundari, Yundari Yuneita Anisma Zarefar, Arumega Zenita, Raisya