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Prabowo Yudho Jayanto, Prabowo Yudho
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGEMENT Safi’i, Tri Alfian; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9114

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengetahuan, pengalaman, kompleksitas tugas, tekanan ketaatan, sikap profesionalisme, dan audit fee terhadap audit judgement. Populasi penelitian terdiri dari 179 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Semarang yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI), pengambilan sampel menggunakan convenience sampling dengan sampel sebanyak 47 auditor dari 6 Kantor Akuntan Publik. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Partial least Square (PLS) dengan alat analisis SmartPLS 2.0. Hasil penelitian ini menunjukkan pengetahuan dan pengalaman berpengaruh positif dan signifikan terhadap audit judgement, tidak terdapat pengaruh kompleksitas tugas, sikap profesionalisme, dan audit fee terhadap audit judgement, sedangkan tekanan ketaatan berpengaruh negatif terhadap audit judgement. Saran bagi peneliti selanjutnya agar menyempurnakan kuesioner, menambahkan variabel orientasi etika auditor sesuai dengan teori pengambilan keputusan, memperluas sampel di Kantor Akuntan Publik se-Jawa Tengah, serta sebaiknya penelitian tidak dilakukan setelah bulan pajak (April sampai Juni). This study aimed to get empirical evidence about the influence of knowledge, experience, complexity of the task, the obedience pressure, professionalism, and audit fees toward audit judgment. The study population consisted of 179 auditors working in Public Accounting Firm (KAP) in Semarang listed on Indonesian Institute of Certified Public Accountants (IAPI), sampling technique using convenience sampling with sample of 47 auditors from six public accounting firms. Data analysis method used is Structural Equation Modeling (SEM) Partial Least Square (PLS) based with analysis tool SmartPLS 2.0. Results of this study showed that knowledge and experience has positive and significant impact on audit judgment and there is no influence of the task complexity, professionalism, and audit fees to audit judgment, while obedience pressure has negative impact on audit judgment. Suggestions for next other researcher sis to complete the questionnaire, add ethical orientation variable of auditor in accordance with the theory of decision-making, expanding the sample in the public accounting firm in Central Java, as well as research should not be done after tax month (April to June).
The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty WAKHIDAH, UMI; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.19395

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty. Populasi dalam penelitian ini adalah seluruh wajib pajak badan wajib SPT yang terdaftar di KPP Pratama Kebumen berjumlah 3.436. Jumlah sampel yang diteliti sebanyak 60 wajib pajak badan wajib SPT menggunakan metode nonprobability sampling dengan jenis sampel incidental sampling. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa persepsi wajib pajak pada tax evasion berpengaruh positif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial berpengaruh negatif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Sedangkan variabel persepsi wajib pajak pada keadilan, niat berperilaku tidak patuh, dan religiusitas tidak berpengaruh terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Hasil penelitian dapat disimpulkan bahwa ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty dipengaruhi oleh persepsi wajib pajak pada tax evasion, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial. ABSTRACT The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer non-compliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social norm.
The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty WAKHIDAH, UMI; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.19395

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty. Populasi dalam penelitian ini adalah seluruh wajib pajak badan wajib SPT yang terdaftar di KPP Pratama Kebumen berjumlah 3.436. Jumlah sampel yang diteliti sebanyak 60 wajib pajak badan wajib SPT menggunakan metode nonprobability sampling dengan jenis sampel incidental sampling. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa persepsi wajib pajak pada tax evasion berpengaruh positif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial berpengaruh negatif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Sedangkan variabel persepsi wajib pajak pada keadilan, niat berperilaku tidak patuh, dan religiusitas tidak berpengaruh terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Hasil penelitian dapat disimpulkan bahwa ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty dipengaruhi oleh persepsi wajib pajak pada tax evasion, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial. ABSTRACT The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer non-compliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social norm.
Co-Authors Tri Alfian Safi’i, Tri Alfian WAKHIDAH, UMI WAKHIDAH, UMI