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All Journal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Saefani Nur Hanifah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sistem Informasi Akuntansi, Teknologi Informasi, dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Saefani Nur Hanifah; Cris Kuntadi; Rachmat Pramukty
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1295.187 KB) | DOI: 10.54066/jrea-itb.v1i2.283

Abstract

Dalam sebuah penelitian atau publikasi ilmiah, penelitian sebelumnya atau yang bersangkutan sangatlah penting. Teori dan fenomena hubungan atau pengaruh antar variabel diperkuat dengan penelitian sebelumnya atau penelitian yang bersangkutan. Artikel ini menganalisis sistem informasi akuntansi, teknologi informasi, dan kualitas sumber daya manusia yang mempengaruhi kualitas laporan keuangan, suatu studi literature Sistem Informasi Akuntansi. Tujuan artikel ini adalah untuk mengembangkan pengaruh hipotesis antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan ; 2) Teknologi Informasi berpengaruh terhadap Kualitas Laporan Keuangan ; dan 3) Kualitas Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan.
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.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Co-Authors Cris Kuntadi Elia Rossa Putri Afrilia Nurrochmah Rachmat Pramukty Salsabila Salsabila Siska Aprilia Rahmawati Siti Maisa Zahara Yosi Ika Putri