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Journal : Jurnal Akuntansi dan Keuangan

PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3078

Abstract

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI DESA MEKAR JAYA KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4354

Abstract

Village funds are one of the government's efforts to realize equitable development between central and regional areas. One form of accountability in the management of village funds by the village government is through the implementation of transparency and accountability in budget utilization. This study aims to analyze the influence of transparency and accountability on the management of village funds in Mekar Jaya Village, Kampar Kiri District, Kampar Regency. In the context of village governance, transparency and accountability are key principles in achieving good governance. In recent years, the allocation of village funds has continued to increase, thus requiring their management to be carried out openly and responsibly. This research employs a quantitative approach by distributing questionnaires to village officials, community leaders, and local residents in Mekar Jaya Village. Data analysis was conducted using statistical tools to determine the effect of each variable. The results showed that partially, transparency does not have a positive effect on the management of village funds, while accountability has a positive effect. Simultaneously, transparency and accountability do not have a significant positive effect on the management of village funds.