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All Journal Jurnal Kendali Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Muhammad Rivki Adrian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Sistem Informasi : Sumber Daya Manusia, Bisnis, Teknologi Muhammad Rivki Adrian; Cris Kuntadi; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.550

Abstract

Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan perancangan hubungan atau pengaruh antar variable. Dalam artikel ini, literatur tentang sistem informasi akuntansi dikaji mengenai variabel yang memengaruhi sistem informasi, termasuk sumber daya manusia, bisnis, dan teknologi. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini. Hasil penelitian literatur ini adalah sebagai berikut: 1) Pengaruh Sumber Daya Manusia terhadap Sistem Informasi; 2) Pengaruh Bisnis terhadap Sistem Informasi; dan 3) Pengaruh Teknologi terhadap Sistem Informasi.
Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.600

Abstract

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.
Analisis Pengaruh Keadilan Pajak Dan Sistem Perpajakan Terhadap Tax Evasion Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.616

Abstract

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion
Co-Authors Cris Kuntadi Elia Rossa Lissa Rahmawati Muh Farhan Yudamahendra Nabila Syifaa Azzahra Suwandi Neyla Safitri Rachmat Pramukty Vina Hariyati