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All Journal Jurnal Ilmiah Edunomika (JIE) JSMA (Jurnal Sains Manajemen dan Akuntansi)
Rendi Kusuma Natita
Universitas Jenderal Achmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kompetensi Auditor erhadap Kualitas Audit (Survey Pada Auditor yang Lulus Kuliah Ketika Masa Pandemik Covid-19 dan Bekerja di Kantor Akuntan Publik Berafiliasi Internasional) Rendi Kusuma Natita; Ali Rahman Reza Saputra; Intan Pramesti Dewi
JSMA Vol 15 No 2 (2023): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v15i2.152

Abstract

Penelitian ini berupaya untuk mengetahui bagaimana Kompetensi Auditor mempengaruhi Kualitas Audit dan bagaimana Kualitas Audit dan Kompetensi berinteraksi. Populasinya adalah auditor dari perusahaan akuntan publik yang terkait atau berkolaborasi di seluruh dunia. Dengan menggunakan data primer yang bersumber dari kuesioner yang diajukan kepada respnden. Sementara sampel untuk diperoleh dengan menggunakan metode judgement sampling. Dengan data yang diolah sebanyak 80 data. Dihitung dengan menggunakan skala ukur ordinal dengan metode Skala Likert. Penelitian ini menujukkan hasil bahwa dan kompetensi audit secara simultan atau bersamasama berpengaruh signifikan secara positif terhadap Kompetensi audit.
PENGARUH TAX AMNESTY DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Bani Binekas; Rendi Kusuma Natita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14100

Abstract

This study measures the influence of tax amnesty and tax rates on taxpayer compliance with the aim of providing further understanding to those implementing tax amnesty programs and setting tax rates. The indicators used to measure taxpayer compliance include timely submission of tax returns; no tax arrears for any type of tax, except for tax arrears that have been approved for installment payments or deferred tax payments; financial statements audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years; and no convictions for tax-related crimes based on a final court decision within the last five years. The indicators for tax amnesty include taxpayer knowledge of the tax amnesty program, taxpayer understanding of the tax amnesty program, taxpayer awareness of the tax amnesty, and the benefits of the tax amnesty program for taxpayers. The indicators for the tax rate variable include proportional rates, fixed rates, progressive rates, and regressive rates. This research aims to test hypotheses, typically explaining the nature of certain relationships or determining the independence of two or more factors in a situation. This study employs an explanatory method, wherein the researcher seeks to identify the causes of one or more issues. The results of the study indicate that taxpayer compliance is influenced by tax amnesty.
Co-Authors Ali Rahman Reza Saputra Bani Binekas Intan Pramesti Dewi