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All Journal Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi MDP Student Conference Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PESHUM
Icha Fajriana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Program Pengungkapan Sukarela dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Mazenah Alfiona; Icha Fajriana
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.083 KB) | DOI: 10.35957/mdp-sc.v2i2.4290

Abstract

Penelitian ini bertujuan untuk menganalisa variabel Pengaruh Program Pengungkapan Sukarela dan variabel Sanksi Perpajakan terhadap variabel Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode kuantitatif. Populasi penelitian ini merupakan Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat yaitu sebanyak 209.991 dan sampelnya ditentukan oleh rumus Slobvin, sehingga didapat sampel sebanyak 100 responden. Aplikasi yang digunakam adalah program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa Program Pengungkapan Sukarela memiliki pengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Sanksi Perpajakan tidak memiliki pengaruh terhadap Kepatuhan Wajib Pajak.
Pengaruh Pengetahuan Pajak, dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Wajib Pajak dalam Pemadanan NPWP Menjadi NIK KTP (Studi Kasus KPP Pratama Ilir Timur I Palembang) Thasyah, Suci Alviolanda; Icha Fajriana
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8071

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengetahuan pajak dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak dalam proses pengalihan Nomor Pokok Wajib Pajak (NPWP) menjadi Nomor Induk Kependudukan (NIK) pada KPP Pratama Ilir Timur I Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal komparatif. Teknik pengambilan sampel yang digunakan adalah probability sampling dengan jumlah responden sebanyak 100 wajib pajak terdaftar. Data dianalisis menggunakan SmartPLS 4 dengan metode SEM-PLS untuk menguji hubungan antar variabel. Hasil analisis menunjukkan bahwa pengetahuan pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Semakin tinggi pengetahuan, semakin meningkat kesadaran wajib pajak untuk memenuhi kewajiban perpajakannya. Selain itu, akuntabilitas pelayanan publik juga berdampak positif terhadap kepatuhan wajib pajak, di mana pelayanan yang transparan dan responsif mampu meningkatkan kepercayaan wajib pajak.
THE INFLUENCE OF GREEN ACCOUNTING AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF REAL ESTATE AND PROPERTY COMPANIES Hadiyanto, Kevin; Icha Fajriana
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2025): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v5i1.989

Abstract

This research aims to analyze the influence of green accounting, capital structure and financial performance on the profitability of real estate and property companies listed on the Indonesia Stock Exchange in 2022-2023. The research method uses a quantitative approach with secondary data in the form of company financial reports. Data analysis was carried out using multiple linear regression to determine the relationship and contribution of independent variables to profitability. The research used purposive sampling research techniques, with multiple linear data analysis. Apart from that, this research also identified a phenomenon of the Green Accounting variable, and Capital Structure has no influence on the financial performance variable (Financial Performance). However, unlike the Profitability level, this research has an influence on the financial performance variable (Financial Performance). Keywords: Green Accounting, Capital Structure, Profitability, Financial Performance
Analisis Pengakuan Beban Kontrak Konstruksi Berdasarkan PSAK NO. 34 pada Perusahaan Jasa Konsultansi Konstruksi: Studi Kasus PT. Ravino Citra Mandiri Marchella Liu Josri; Icha Fajriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2377

Abstract

This study aims to analyze how the application and recognition of revenue and expenses in construction consulting service companies in accordance with PSAK No. 34 at PT Ravino Citra Mandiri. The data used for this research is secondary data in the form of records of PT Ravino Citra Mandiri's project expenses and revenues for the period July 2021 - December 2021. The method used for data collection is through interviews, observation and documentation. The data analysis technique uses qualitative analysis. The results showed that the application of PSAK No. 34 at PT Ravino Citra Mandiri was still not implemented in its entirety, where the recording was still carried out on a cash basis, but the recording and recognition of expenses was appropriate. The application of the work contract method is not yet appropriate, because the company only records using the cash basis system due to improper management so that the author presents a comparison if the recording is justified using the completed contract method and also the percentage of completion method, the percentage of completion method is used because the billing system carried out for the project uses a term system. The use of this method is considered by the company as a recording with a high accuracy value because it records all historical costs during the work of the work project compared to the completed contract which only records receipts and expenses for the work project.
Co-Authors Hadiyanto, Kevin Marchella Liu Josri Mazenah Alfiona Thasyah, Suci Alviolanda