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All Journal Jurnal Analisa Akuntansi dan Perpajakan Journal of Accounting and Finance Management (JAFM) Ranah Research : Journal of Multidisciplinary Research and Development
Simanungkalit, Jobrinson
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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PENGARUH TAX SELF-ASSESSMENT SYSTEM, MONEY ETHICS, DAN RELIGIUSITAS TERHADAP TAX EVASION Whittleliang Hakki, Tandry; Simanungkalit, Jobrinson; Siat, Mung
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.7007

Abstract

Penggelapan pajak merupakan tindakan wajib pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini bertujuan untuk menganalisa dan membuktikan secara empiris pengaruh Tax Self Assessment System, Money Ethics dan Religiusitas terhadap Persepsi Tax Evasion. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Respondennya adalah Usaha Mikro, Kecil, dan Menengah (UMKM): (1) Tax Self Assessment System berpengaruh signifikan dan positif terhadap Tax Evasion; (2) Etika Uang tidak berpengaurh signifikan terhadap Tax Evasion; (3) Religiusitas berpengaruh signifikan terhadap Tax Evasion. Objek Penelitian yang akan diteliti adalah wajib pajak yang memiliki NPWP dan bekerja di perusahaan yang berada di Jakarta dan Bandung. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data yang digunakan bersumber dari kuesioner dengan jumlah responden sebanyak 180 responden dengan pengembalian kuesioner yang sudah diisi lengkap oleh responden adalah sebanyak 135 kuesioner. Jenis penelitian yang digunakan adalah penelitian yang bersifat kuantitatif dengan menggunakan skala likert dan metode analisis data yang digunakan adalah uji regresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa Tax Self Assessment system dan religiusitas berpengaruh signifikan terhadap persepsi tax evasion, tetapi money ethics tidak berpengaruh signifikan terhadap persepsi tax evasion.
The Effectiveness of Internal Audit in State Owned Company in the Red and White Cabinet Era: The Role of Integrity as a Moderator Carlos Pangestu, Juan; Simanungkalit, Jobrinson; Whittleliang Hakki, Tandry; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2331

Abstract

This research is basically to obtain findings on factors that affect the increase in the effectiveness of the performance of the government's Internal Audit department, especially for State-Owned Enterprises (SOEs) so that the findings can be developed again and practiced by other auditors at the Financial Audit Agency (BPK RI) for other government institutions such as Regional Government, OJK, and Departments in Ministries in the Red and White Cabinet to complete problems that occur or the problems underlying this research so that the effectiveness of institutions, especially SOEs, is better and encourages minimizing the potential losses of the state that will be obtained. This study aims to examine the influence of Audit Scope, Senior Management Support and Extrinsic Rewards on Audit Internal Effectiveness moderated by Internal Audit Integrity. In this study, the research population is taken from the government's Internal Audit Department, in this case the Financial Audit Agency which examines SOEs in the cities of Jakarta, Bandung, and Surabaya currently under the Red and White Cabinet government. The type of data used in this study is primary data used as a sample. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study, are: Audit Scope, Senior Management Support, and Extrinsic Rewards have a significant and positive effect on the Effectiveness of Internal Audit. In addition, Internal Auditor Integrity as a moderation variable can strengthen the influence of Audit Scope, Senior Management Support, and Extrinsic Rewards on Internal Audit Effectiveness.
Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih Pangestu, Juan; Simanungkalit, Jobrinson; Hakki, Tandry Whittleliang; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1804

Abstract

This study aims to identify the factors that influence the effectiveness of internal audit departments in government institutions, particularly in State-Owned Enterprises. The findings of this research are expected to serve as a reference for other auditors at the Audit Board of the Republic of Indonesia to be applied in supervising other government institutions such as local governments, the Financial Services Authority, and ministries under the Merah Putih Cabinet. These efforts are intended to improve institutional effectiveness and reduce the potential for state financial losses. This research examines the effect of audit scope, senior management support, and extrinsic rewards on the effectiveness of internal audits. A quantitative approach was used, and primary data were collected through questionnaires. The research objects were internal auditors from the Audit Board of the Republic of Indonesia involved in auditing State-Owned Enterprises in Jakarta, Bandung, and Surabaya. The sampling technique used was purposive sampling, and hypothesis testing was conducted using multiple linear regression analysis. The results show that audit scope, senior management support, and extrinsic rewards have a significant and positive effect on internal audit effectiveness. These findings indicate that a broader audit scope, stronger management support, and well-targeted rewards contribute to increased internal audit effectiveness. This research contributes to strengthening the oversight system in the public sector by improving the role and quality of internal auditors.
Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak Hakki, Tandry Whittleliang; Simanungkalit, Jobrinson; Surjadi, Merna; Loanza, Marshia
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1815

Abstract

The Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention.
Internal Control, Governance Risk Management Compliance and Fraud Prevention: The Moderating Role of Good Corporate Governance Whittleliang Hakki, Tandry; Sofianty, Diamonalisa; Simanungkalit, Jobrinson; Alvionita, Davina
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2357

Abstract

The effective implementation of Governance Risk Management and Compliance (GRC) can help companies reduce risks and improve the effectiveness of control, security, and compliance through an integrated and unified approach that reduces the adverse effects of companies related to fraud. This study aims to analyze the influence of Internal Control and Governance Risk Management and Compliance (GRC) on the tendency of fraud in the banking industry. In addition, this study aims to Good Corporate Governance (GCG), and In an effort to understand the extent to which these three factors can prevent fraud, this study uses a quantitative method with a questionnaire survey approach as the main tool for data collection. Respondents in this study are practitioners in the retail industry sector with a target of 170 questionnaires distributed to banking industry companies in the cities of Jakarta, Banten and Bandung. The collected questionnaires are 160 questionnaires and the complete questionnaires that can be processed as data in this study are 153 questionnaires. This research methodology involves the use of statistical test tools SPSS version 26.00. Data analysis is carried out through validity and reliability tests, structural model analysis and prediction testing, as well as the results of hypothesis testing. The results of this study indicate that the influence of Internal Control has a significant and positive effect on fraud prevention actions. While Governance Risk Management Compliance (GRC) does not affect the fraud prevention actions. This study also shows that the role of GCG as a moderator can strengthen the influence of Internal Control, which has a significant and positive effect on fraud prevention actions. While the role of GCG as a moderator cannot strengthen the influence of Governance Risk Management Compliance (GRC) which has a significant and positive effect on fraud prevention actions. The results of this study are expected to contribute to creating a good framework in fraud prevention, such as ensuring that every part of the company runs according to the established goals and helps minimize errors that can lead to fraud, analyzing and mitigating the risks faced by the company.
Co-Authors Akwila, Karvicha Alvionita, Davina Carlos Pangestu, Juan Diamonalisa Sofianty Hakki, Tandry Whittleliang Loanza, Marshia Pangestu, Juan Siat, Mung Surjadi, Merna Whittleliang Hakki, Tandry