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All Journal AFEBI Accounting Review Jurnal Riset Akuntansi Politala Enrichment : Journal of Management Joong-Ki : Jurnal Pengabdian Masyarakat Accounting Research Unit (ARU JOURNAL) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Joong-Ki Joong-Ki
Yohana Yustika Sari
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Agnia, Lazmi; Sari, Yohana Yustika
Accounting Research Unit (ARU Journal) Vol 4 No 1 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss1pp1-11

Abstract

Penelitian ini dilakukan untuk menganalisis apakah profitabilitas, solvabilitas, ukuran perusahaan dan umur perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan sektor perdagangan, jasa, dan investasi subsektor perdagangan grosir yang terdaftar di bursa efek indonesia periode 2017-2020. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling yang dimana total sampel didapatkan sebanyak 27 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah metode regresi logistik dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Selanjutnya untuk solvabilitas, ukuran perusahaan, dan umur perusahaan tidak memiliki pengaruh terhadap ketepatan waktu.
Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Yohana Yustika Sari; Fatimah Fatimah; Sustinah Limarjani; Diah Fitriaty; Melinda Wijaya
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.470

Abstract

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.
Co-Authors Agnia, Lazmi Ali Sadikin Ali Sadikin Aminah Aminah Anwar, Kasyful Ataya, Alifa Izzah Shafa Aulia Rahmi Ayu Oktaviani Ayu Oktaviani, Ayu Chairina, Chairina Dahniar Dahniar Darozatun Nur Fadillah Diah Fitriaty Fatimah Fatimah kasyful anwar M. Yudy Rachman Melinda Wijaya Mohammad Yudy Rachman MS, Pusvita Indria Novika Rosari Novika Rosari Novita Weningtyas Respati Sri Febrianti Susilowati, Pusvita Indria Mei Sustinah Limarjani