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All Journal Jurnal Inovasi Akuntansi Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Fransiskus Marlon Reu
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan, Sanksi Pajak serta Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMUM di Kota Kupang Fransiskus Marlon Reu; Ferayani Besa; Martina Kaisrani Rupa
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7892

Abstract

This research was conducted to determine the factors that influence the level of compliance of MSME taxpayers using the variables understanding accounting, understanding tax provisions, tax sanctions, and the use of information technology. This research uses quantitative data, the data used in this research is primary data and secondary data. The data collection technique uses a questionnaire containing statement items for each variable studied using a Likert scale. The data analysis technique used in this research is descriptive statistics by measuring using the SPSS 29 application. The research was carried out in Kupang City. Based on the results of the research conducted, it can be concluded that the level of compliance of MSME taxpayers in the city of Kupang is still categorized as very low, and the factors that can influence the level of compliance of MSME taxpayers are the variable understanding of tax provisions and tax sanctions which have a significant influence. The variables Understanding accounting and use of information technology do not significantly influence the level of MSME taxpayer compliance.
Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

Abstract

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.
PENGARUH PERPUTARAN KAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERBANKAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 (THE IMPACT OF COVID PANDEMIC) Fransiskus Marlon Reu
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1184

Abstract

The research conducted by the author aims to determine the effect of cash turnover and leverage on profitability (ROA) in banking sector companies listed on the IDX LQ45 index. The data analysis technique in this study is quantitative data analysis, which is to accurately test and analyze data in the form of numbers. The data collection technique in this study is a documentation study by viewing and collecting financial statement data relating to cash turnover and leverage. The results showed that cash turnover had a significant effect on profitability (ROA). Leverage has a significant effect on profitability (ROA). Then cash turnover and leverage affect profitability (ROA) simultaneously.
ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KABUPATEN ENDE Fransiskus Marlon Reu; Hipolitus Pegu Pula Doja
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to realize an effective, efficient, transparent, and accountable government and free from all practices of corruption and nepotism in the government of Ende Regency. The government must have three main aspects that support the creation of good governance, namely supervision, control, and inspection. The existence of mutations between work units causes experienced officers to be replaced by inexperienced ones. In addition, the population of only 274,599 thousand causes close interpersonal relationships, whether kinship or other interests. This also affects the independence of the Ende district inspectorate apparatus. Competence and independence are standards that must be met by an auditor to be able to conduct an audit properly. The purpose of this study to determine the competence and independence of auditors can affect audit quality. Data collection techniques used are questionnaires and multiple linear regression data analysis techniques using SPSS 21.0 data statistics application. The results of this study indicate the influence of competence and independence of auditors on audit quality simultaneously and partially.
Co-Authors Ferayani Besa Hipolitus Pegu Pula Doja Made Denny Oktariyana Martina Kaisrani Rupa Olivia Latumahina