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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Kusumawati, Fadhilah Dian
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Tax Knowledge Dan Pemahaman Ajaran Tri Pantangan Terhadap Niat Patuh Calon Wajib Pajak Wardani, Dewi Kusuma; Kusumawati, Fadhilah Dian
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.62929

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tax knowledge dan pemahaman ajaran tri pantangan terhadap niat patuh calon wajib pajak. metode penelitian yang digunakan adalah kuantitatif dengan menggunakan data primer. Sampel pada penelitian ini diperoleh dari calon wajib pajak, dengan metode convenience sampling. Jumlah sampel yang digunakan sebanyak 152 responden. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tax knowledge dan pemahaman ajaran tri pantangan berpengaruh positif terhadap niat patuh calon wajib pajak. hasil penelitian ini diharapkan dapat memberikan informasi bagi calon wajib pajak untuk meningkatkan pemahaman tentang peraturan perpajakan agar calon wajib pajak lebih patuh terhadap peraturan perpajakan dan dapat meningkatkan niat patuh calon wajib pajak.
PERAN DIGITALISASI AKUNTANSI DALAM EFISIENSI DAN TRANSPARANSI Nugroho, Mahendra Adhi; Kusumawati, Fadhilah Dian; Buchori, Willa Putri Malinda
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.86

Abstract

This research aims to determine the role of accounting digitalization in increasing efficiency and transparency. The research method used is using a qualitative- descriptive approach. The research results show that digitalization of accounting has brought significant changes in increasing efficiency and transparency. Digitalization of accounting emphasizes the automation of routine processes such as recording transactions and preparing financial reports. Automation results in operational efficiency and transparency. In addition, accounting digitization allows access to financial data in real time, supporting efficiency and transparency in organizations. There is no loophole for fraudsters with digitalization because the digitalization process is so fast. Efficiency and transparency will help the accounting profession's duties. This benefit will also strengthen relationships with stakeholders
Co-Authors Dewi Kusuma Wardani Mahendra Adhi Nugroho Willa Putri Malinda Buchori