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All Journal Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan
Siti Maisa Zahara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Siti Maisa Zahara; Cris Kuntadi; Rachmat Pramukty
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.311

Abstract

Kecanggihan teknologi informasi, partisipasi manajemen dan kompetensi sumber daya manusia merupakan faktor yang berpengaruh terhadap keberhasilan efektivitas sistem informasi akuntansi. Sistem Informasi Akuntansi (SIA) dibuat untuk mengatur pengumpulan dan pengelolaan data akuntansi perusahaan. Ini dimaksudkan untuk membantu manajemen dan orang-orang di luar perusahaan membuat keputusan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh kecanggihan teknologi informasi, partisipasi manajemen dan kompetensi sumber daya manusia terhadap efektivitas sistem informasi akuntansi. Hasil dari penelitian ini menunjukkan bahwa kecanggihan teknologi informasi, partisipasi manajemen dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi.
Hubungan Pemeriksaan dan Penagihan Pajak pada Penerimaan Pajak di Indonesia Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.2037

Abstract

This study explores the consequences of the tax audit and collection process on total tax revenue in Indonesia. By adopting the literature analysis method and assessing secondary data from the Directorate General of Taxes, the research findings reveal that tax audit and collection actions positively affect the level of tax revenue. A high frequency of tax audits is closely related to increased compliance and accumulated tax revenue. The same applies to the percentage of taxes successfully collected; the higher it is, the greater the level of compliance and tax revenue. Therefore, improvements in the efficiency of the government's implementation of tax audits and collections are needed to increase the overall level of compliance and tax revenue.
Pengaruh Capital Intensity, Thin Capitalization, dan Profitability terhadap Tax Avoidance Emiten Consumer Non-Cyclicals Bursa Efek Indonesia Periode 2019-2023 Siti Maisa Zahara; Amor Marundha; Maidani Maidani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.852

Abstract

This study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research. Types and sources of data in research with the audit reports of non-cyclical consumer issuers on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling method and obtained 170 observations. Data processing in this study using Eviews 13. It can be concluded that capital intensity has a positive and significant effect on tax avoidance, thin capitalization has a negative but insignificant effect on tax avoidance, and profitability has a negative and significant effect on tax avoidance.
Co-Authors Cris Kuntadi Elia Rossa Maidani, Maidani Marundha, Amor Putri Afrilia Nurrochmah Rachmat Pramukty Saefani Nur Hanifah Salsabila Salsabila Siska Aprilia Rahmawati Yosi Ika Putri