Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal MD Jurnal Riset Akuntansi Politala
Fatimah
Universitas Lambung Mangkurat
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KEBUTUHAN PRIBADI, KELEMAHAN LINGKUNGAN PENGENDALIAN INTERNAL DAN KARAKTER PEGAWAI TERHADAP INTENSI PENGGUNA ANGGARAN DI PEMERINTAH PROVINSI KALIMANTAN SELATAN Fendry Mappariza; Novita Weningtyas Respati; Fatimah
JURNAL MANAJEMEN DAKWAH Vol. 9 No. 1 (2023)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2023.91.02

Abstract

The existence of indications of fraud on capital expenditure in the South Kalimantan provincial government is considered contrary to the decree of the governor of South Kalimantan number 188./44/0854/KUM/2020 regarding the appointment of Budget users of regional work units within the South Kalimantan provincial government for Fiscal Year 2021 regarding the duties, functions and powers of Budget users is evidence that budget users have not carried out their duties, functions and powers properly. This study was conducted to examine and analyze the influence of Personal Needs on the intention of Budget users on capital expenditure fraud. The effect of the weakness of the Local Government Internal control environment on the intention of Budget users on capital expenditure fraud. The influence of employee character on the intention of Budget users on capital expenditure fraud. This type of research is quantitative by survey method. The data analysis technique used is SEM-PLS with SmartPLS software. The population in this study is the official PA (budget users) of each SKPD South Kalimantan provincial government amounted to 165 with a sample of budget users in the Government of South Kalimantan. The result of this research is that personal needs influence the intention of budget users to commit fraud proved to be supported and accepted. The weakness of the internal control environment affects the intention of budget users commit fraud proved to be unsupported and rejected. Employee character affects the intention of budget users to commit fraud has been proven to be supported and accepted.
PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Ananda Puteri; Muhammad Nordiansyah; Fatimah; Norlena
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.342

Abstract

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
Co-Authors Ananda Puteri Fendry Mappariza Nordiansyah, Muhammad Norlena Novita Weningtyas Respati