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All Journal Jurnal Ilmiah Edunomika (JIE) Economics and Digital Business Review Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Center of Economic Students Journal (CSEJ) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Accounting Studies and Tax Journal The Journal of Artificial Intelligence and Development Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Asri Ady Bakri
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Journal : Accounting Studies and Tax Journal

 1 
Impact of Tax Knowledge, Tax Rates, Tax Payment Methods, Tax Sanctions on Taxpayer Compliance LevelsMicro Small and Medium Enterprises Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/stfetk37

Abstract

The objective of this inquiry is to evaluate the impact of tax knowledge, tax rates, tax payment mechanisms, and tax sanctions on compliance among MSME taxpayers in Sumenep, Madura. The X variables consist of tax knowledge, tax rates, tax payment mechanisms and tax penalties. The Y variable is Micro Small and Medium Enterprises taxpayer compliance. The population consists of MSME taxpayers. The sampling technique used simple random sampling, and 132 sources were obtained. The data used is primary data taken using a questionnaire. This research uses a multiple linear analysis method processed with SPSS 24. The results of this research show that partially tax knowledge has a significant impact of 0.047. Tax rates have a significant effect of 0.000, tax payment mechanisms have a significant effect of 0.002 and tax penalties have a significant effect of 0.023. Meanwhile, simultaneously tax knowledge, tax rates, tax payment mechanisms, tax sanctions have a significant impact on taxpayer compliance of 0.000.
Literature Review: How Competency, Auditor Professionalism, and Integrity Influence Internal Audit Quality Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/dcen7x47

Abstract

Previous research is very important in a research or scientific article. Relevant research functions to strengthen theories and phenomena of relationships or influences between variables. This article reviews. Factors that influence Internal Audit Quality, namely: Competence, Auditor Professionalism and Integrity. The purpose of writing this article is to determine the influence of Competency, Auditor Professionalism and Integrity on Internal Audit Quality. Article results are: Competency, Auditor Professionalism and Integrity influences Internal Audit Quality.
Co-Authors Abd. Rahman Mus Achmad Napis Qurtubi Anjana Prusty Asfahani Asfahani Basalamah, Muhammad Syafi'i A. D Purnomo Dewi Maharani Dillah, Nurfadillah Djoko Wijono Dodi Irawan Edy Susanto Eko Cahyo Mayndarto Eva Purnamasari Fitri Novilia Fitriani Fitriani Hery Widijanto Ibrahim, Isdar Imron Natsir Indriastiningsih, Erna Irwan Moridu Junaid, Asriani KARTINI Loso Judijanto Made Susilawati Masdar Mas’ud Mega Arisia Dewi Muhammad Prasha Risfi Silitonga Muhammad Su'un Musran Munizu Mustofa As'ady Nabila Az-zahra Ningsih, Tri Widyastuti Nova Krisnawati Nurcahya Hartaty Posumah Nurfadila Nurmahadi Nurpadila Parmini Retnawati Siregar Rezky Budiawati Rini Novianti Teguh Lesmana Yusni Yusni