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All Journal JASS (Journal of Accounting for Sustainable Society) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Mochamad Yusuf
Sekolah Tinggi Ilmu Ekonomi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PERPAJAKAN OLNINE, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Cabang Pulogadung) Desy Amaliati Setiawan; Apry Linda Diana; Mochamad Yusuf
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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Abstract

This study aims to determine how much the relationship between online tax services, tax knowledge and taxpayer awareness of individual taxpayer compliance. This research uses associative or correlational research with a quantitative approach. This study used a sample of 50 respondents with a random sampling technique. The data used in this study are primary data with a questionnaire instrument. While testing the hypothesis in this study using multiple linear regression analysis and hypothesis testing using SPSS version 24.0. Based on the results of statistical calculations, it shows: (1) The relationship between variable X1 and variable Y has a positive and significant relationship with a value of significance t 0.000 <0.05. (2) The relationship of variable X2 to variable Y has a positive and significant relationship with a value of significance t 0.046 <0.05. (3) The relationship of variable X3 to variable Y has a positive and significant relationship with a significance value of t 0.000 <0.05. (4) The relationship of variables X1, X2, X3 to Y simultaneously has a positive and significant relationship. The conclusion is partially online tax service variables have a positive relationship to taxpayer compliance. Tax knowledge variable has a positive relationship with taxpayer compliance. Taxpayer awareness variable has a positive relationship with taxpayer compliance. And simultaneously online tax service variables, tax knowledge and taxpayer awareness have a positive relationship to taxpayer compliance
Analisis Klaim Reasuransi Jiwa pada Laporan Laba Rugi Pasca Pandemi Covid-19 tahun 2020: (Studi Kasus PT. Reasuransi Indonesia utama (persero)) Apry Linda Diana; Desi Rezky Amalia; Mochamad Yusuf
JASS (Journal of Accounting for Sustainable Society) Vol. 5 No. 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1169

Abstract

This study aims to determine the effect of Life Reinsurance claims on the company's profit and loss statements after the Covid-19 pandemic in 2020 and to find out the company's strategy in dealing with problems that occur in the income statement of PT. Reinsurance Indonesia Utama (Persero) during the 2020 Covid-19 pandemic. This study uses a quantitative descriptive approach, namely collecting the necessary data from the company PT. Reinsurance Indonesia Utama (Persero) in the accounting division area related to the company's 2020 profit (loss) report in the Covid-19 pandemic conditions. The results of this study prove that there is an increase in the claim expense to the company, the increase in claims is a result of the poor performance of several products, the majority of which are contributed by the Credit Life Insurance (AJK) business in 2020 due to the impact of the pandemic and there are Covid-19 claims such as cover vaccines, self-isolation, and Covid-19 treatment. As a result of the increase in claims expense, it will directly affect the value of the company's Underwriting - Net (HUB) results, high claims payments will affect the company's solvency level as a result of which the company's profit achievement in 2020 has decreased when compared to the company's profit income in 2019.
Co-Authors Apry Linda Diana Desi Rezky Amalia Desy Amaliati Setiawan