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All Journal Jurnal Pendidikan Akuntansi (JPAK) Kinerja E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Equity Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Manajemen Ubhara Healthy Journal Jurnal Akuntansi AKUNESA JAKPI Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Equity Jurnal Akuntansi
Vinny Stephanie Hidayat
Universitas Kristen Maranatha
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THE IMPACT OF WORK ENVIRONMENT, JOB MARKET FACTORS, AND FINANCIAL REWARDS ON CAREER INTEREST AS A TAX CONSULTANT Wadu, Adinda Violetta Caroline; Hidayat, Vinny Stephanie
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12805

Abstract

The purpose of this study is to examine how career interest in tax consulting is influenced by financial rewards, job market factors, and work environment. All students enrolled in Maranatha Christian University's S1 Accounting Study Program make up the study's population. Explanatory research is the methodology employed in this study. In sampling, purposeful sampling is employed. Thirty respondents were selected from the circulated questionnaire and used as research samples. SPSS was used to process the data. The T-test, or multiple linear regression analysis, is a method used to test hypotheses. The study's findings indicated that while work environment had an impact on career interest as tax consultants, financial and job market awards had little effect
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk Carolina, Verani; Oktavianti, O; Hidayat, Vinny Stephanie
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13315

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.
Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Makassar I) Permana, Heyns Adrian; Hidayat, Vinny Stephanie
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4241

Abstract

Penelitian ini bertujuan untuk menguji kemampuan pengetahuan perpajakan dan sanksi perpajakan dalam mempengaruhi kepatuhan wajib pajak kendaraan bermotor pada Samsat I Makassar. Untuk itu dipilih sampel sebanyak 60 orang. Data diperoleh melalui penyebaran kuesioner. Analisis regresi berganda digunakan dalam analisis data. Hasil uji terverifikasi menunjukkan bahwa kesadaran wajib pajak terhadap pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Debbianita -; Vinny Stephanie Hidayat; Ivana -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.484

Abstract

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 
Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan Fransiscus Felix Bhaktiar; Vinny Stephanie Hidayat
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2950

Abstract

This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance
PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Kurnia, Anastasya Sumargo; Hidayat, Vinny Stephanie
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5052

Abstract

The objective of this study is to examine the impact of taxation knowledge and tax sanctions on the compliance behaviour of motor vehicle taxpayers at Samsat Cimahi. Hence, a sample size of 124 individuals was chosen. Questionnaires were distributed to collect the data. Data analysis involved the utilization of multiple regression analysis. The results of the verified tests indicate that taxpayer knowledge regarding tax sanctions and tax knowledge has a significant and positive impact on tax compliance.
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION Vinny Stephanie Hidayat; Ita Salsalina Lingga; Jovi, Christian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.343

Abstract

The aim of this research is to examine how online learning affects students' academic achievement. Online learning is expanding quickly at all levels of official education, including the university level. This study at one of Bandung, Indonesia's private university seeks to ascertain the impact of online learning on students' perceptions and academic achievement. All current participants in the Accounting Study Program make up the study's population. The class of 2018-2022 members of Accounting Study Program who are currently enrolled in or have completed the Auditing course make up the sample for this study. Purposive sampling is the sample selection technique employed, while the research approach used is explanatory research. Using the T and F tests, multiple regression analysis, and SPSS, the study hypothesis is tested. According to the sample technique, questionnaires were given out to 113 students. Additionally, interviews were conducted to find out what students thought of online learning, both positively and negatively. The study's findings indicated that online learning has an impact on academic achievement. Although most students have positive perceptions of online learning, there are some negative ones as well. However, the university can address these negative perceptions by correcting the relevant errors.
PUBLIC SECTOR ACCOUNTING CYCLE: PROCUREMENT OF GOODS/SERVICES IN THE GOODS/SERVICES PROCUREMENT WORK UNIT GARUT REGENCY Nunik Lestari Dewi; Vinny Stephanie Hidayat; Nindy Tanison
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.536

Abstract

The goods/services procurement style is one of the public sector accounting cycles that requires transparency and accountability for more effective budget absorption. This procurement mechanism in the Garut Regional Government need to comply with Presidential Regulation Number 12 of 2021 concerning Government Goods and Services Procurement. Therefore, this research aims to analyze procurement cycle, optimal implementation, inhibiting factors, and auction failures of procurement of goods/services in Garut Regency. Data were collected from all employees of the Garut Regency Goods/Services Procurement Work Unit through observation, interviews and supporting documents. The results showed that implementation of goods/services procurement in 2023 at the UKPBJ (Goods/Services Procurement Work Unit) Garut Regency described the right procurement cycle in accordance with Presidential Regulation Number 12 of 2021. Procurement process is optimal and more efficient in terms of budget ceiling and estimated price. In conclusion, the inhibiting factors namely the ignorance of procurement actors, and inadequate functional resources led to the failure of six auction packages and inappropriate work quality.
FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE Fauzan, Iqbal Rafikhul; Hidayat, Vinny Stephanie
COMPETITIVE Vol 9, No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.13932

Abstract

The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population.  Thirty-one responders were found based on the questionnaire distribution findings.  Explanatory research is the methodology employed.  Researchers utilize a sample technique called purposeful sampling.  SPSS 25 was used to test the data.  T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used.   The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.
Co-Authors AA Sudharmawan, AA Angelica, Elniara Aurora Angela Candra, Anastasya Regina Christian Jovi Christine Dwi Karya Susilawati Cristian Jovi Debbianita Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Eiren Eunike Eiren Eunike Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Fauzan, Iqbal Rafikhul Fransiscus Felix Bhaktiar Gunawan, Johanes Felix Herawati Yusuf Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Jovi, Christian Kambono, Herman Kristiawan, Allen Kurnia, Anastasya Sumargo Kurniawan, Miko Katon Lauw Tjun Tjun Lidya Agustina Manullang, Agnes Theresia Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Permana, Heyns Adrian Ranesa Thedya Riki Martusa3 Rini Handayani Rini Handayani Rini Susanty Se Tin SETIN, SETIN Sinta Setiana Soddin Mangunsong Steven Asher Surifran, Vicky Putra Tan , Kwang En Verani Carolina Wadu, Adinda Violetta Caroline Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina