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All Journal Jurnal Ekonomi Integra Jumat Ekonomi: Jurnal Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Balance : Media Informasi Akuntansi dan Keuangan Accounting Analysis Journal
Iwan Christian
Universitas Palangka Raya
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENERAPAN E-FILING, SOSIALISASI PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PALANGKA RAYA Jeli Susanto; Sunaryo N Tuah; Harin Tiawon; Alexandra Hukom; Joni Pambelum; M. Ichsan Diarsyad; Wiwin Zakiah; Sri Yuni; Agus Kubertein; Iwan Christian; Rosel Rosel; Rapel Rapel; Mutmainah Mutmainah
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.235

Abstract

Tujuan penelitian ini adalah untuk menguji: (1) Pengaruh Penerapan E Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (2) Pengaruh Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (3) Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (4) Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (5) Pengaruh Penerapan E-Filing. Sosialisasi Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Palangka Raya yang berjumlah 133.691 Wajib Pajak dengan sampel penelitian sebanyak 140 Wajib Pajak. Pengambilan jumlah sampel penelitian ini menggunakan metode purposive sampling dengan kriteria wajib pajak orang pribadi yang terdaftar di KPP Pratama Palangka Raya yang melapor menggunakan e-filing tahun 2018. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik dan alat analisis data yang digunakan yaitu uji validitas dan reliabilitas, analisis statistik deskriptif, dan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: (1) Penerapan E-Filing berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 6,983 > ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (2) Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 9,511 > ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (3) Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 11,564 ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (4) Kesadaran Wajib Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 2,926 > ttabel 1,656 dengan taraf signifikan 0,004 < 0,05. (5) Penerapan E-Filing, Sosialisasi Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya Fhitung 116,295 > Ftabel 2,44 dengan taraf signifikansinya 0,000 < 0,05.
PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Ady Purwanto; Lamria Simamora; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.012 KB) | DOI: 10.52300/blnc.v14i2.8568

Abstract

This study aims to analyze the effect of intensity capital on tax aggressiveness and to analyze the effect of capital intensity on tax aggressiveness which is moderated by corporate social responsibility (CSR). The research method used in this research is descriptive-quantitative research approach. The unit of analysis in this research is the mining sector companies listed on the Indonesia Stock Exchange (BEI), totaling 49 companies with non-probability sampling techniques and using purposive sampling method. The collected data were analyzed using SPSS 24. The results showed that intensity capital had no effect on corporate social responsibility (CSR) aggressiveness, weakening the relationship between capital intensity and aggressiveness
The Effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a Moderator Iwan Christian; Glenn Andrenossa; Theresia Octaviani
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12313

Abstract

The aim of this research is to determine the effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a moderating variable. This research uses a quantitative type of research using a purposive sampling method as data analysis. This research uses secondary data in the form of documentation obtained on websites, namely the company's annual report ( Annual Report ), financial report ( Financial Report) and sustainability report ( Sustainability Report ) obtained from the Indonesian Stock Exchange website and the websites of the companies that is the research sample. The number of mining companies included in the research sample criteria is 12 companies listed on the Indonesia Stock Exchange with the observation year 2015-2020. The results of this research show that Material Flow Cost Accounting does not have a significant positive effect on Environmental Performance. Meanwhile, Green Accounting as a moderating variable cannot strengthen the relationship between Material Flow Cost Accounting and Environmental Performance. The capability of the regression model is that only 11.7% of the variation in the value of the Environmental Performance variable can be explained by variations in the independent variables, while the remaining 88.3% is influenced by other variables not examined by this research.
Pendampingan Strategi Pemasaran dan Branding Digital Pada Usaha Molen Onde-Onde Mini Kangen di Kota Palangka Raya Putri, Sylvia; Agustina, Erli; Angelita, Josefa; Sunatalia, Sunatalia; Christian, Iwan; Mentari, Theresia
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i3.6443

Abstract

Micro, Small and Medium Enterprises in Palangka Raya City, including the Molen Onde-Onde Mini Kangen business, face the challenges of digital literacy and weak branding, thereby limiting market expansion. This community service activity focuses on assisting digital marketing and branding strategies to overcome this issue. The aim is to increase digital marketing capacity, create a strong brand identity, and expand the business' market reach. The method used includes intensive mentoring for six weeks with a participatory approach, consisting of initial observation, Instagram social media marketing training, logo and visual identity design, creation of promotional content in the form of videos, as well as implementation and evaluation. The results of the activity showed a significant increase in partners' understanding of digital marketing, the creation of a new logo and business Instagram account, as well as an increase in daily income from IDR 800,000 to IDR 1,200,000. This activity proves that structured assistance can empower business actors to adopt digital strategies effectively and sustainably.
Board of Directors Characteristics and Financial Restatements: An Empirical Study of Indonesian Listed Firm Ahyar Heru Wuryanto; Sri Yuni; Ricky Yunisar Setiawan; Oktobria Yusirat Asi; Muhammad Ichsan Diarsyad; Andreas Fajar Christmas; Iwan Christian
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.31453

Abstract

Purpose: The study examines the impact of key corporate board characteristics board tenure, size, independence, gender diversity, educational background, accounting expertise, and dual board appointments on the likelihood of financial restatements.Method: The study uses data from companies listed on the Indonesia Stock Exchange over the 2021–2023 period. A purposive sampling technique resulted in a sample of 640 firms. Logistic regression analysis was conducted using SPSS.Findings: The results show that a larger board and a higher proportion of independent board significantly reduce the likelihood of financial restatements, reflecting stronger governance and monitoring effectiveness. In contrast, longer board tenure and female board are positively associated with restatement incidence. Other factors, such as the presence of foreign board, higher educational, accounting expertise, and dual board positions, do not demonstrate a significant effect on restatement behavior.Novelty: Unlike previous studies that focus on particular industries, this research covers all publicly listed firms in Indonesia and emphasizes the role of individual board member characteristics in influencing financial reporting quality. By examining personal, professional, and demographic dimensions, the study offers new empirical insights into financial restatement behavior and fills an important gap in the governance literature.
Co-Authors Ady Purwanto Agus Kubertein Agustina, Erli Ahyar Heru Wuryanto Alexandra Hukom, Alexandra Andreas Fajar Christmas Angelita, Josefa Glenn Andrenossa Harin Tiawon Jeli Susanto Joni Pambelum Lamria Simamora M. Ichsan Diarsyad Mentari, Theresia Muhammad Ichsan Diarsyad Mutmainah Mutmainah Oktobria Yusirat Asi Rapel Rapel Ricky Yunisar Setiawan Rosel Rosel Sri Yuni Sri Yuni Sunaryo N Tuah Sunatalia, Sunatalia Sylvia Putri Theresia Octaviani Wiwin Zakiah