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All Journal Accounting Research Journal
Kibet Lesmana, Kusnadi
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Economics, Econometrics & Finance

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Journal : accounting research journal

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THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kibet Lesmana, Kusnadi; Ikhram, Faisal; Bahtera Syah, Zhillan
Accounting Research Journal Vol. 2 No. 2 (2024): Maret
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i2.768

Abstract

A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making, reliability and timeliness (relevance) are very important. If there is a delay in reporting financial reports, this can affect users of financial reports in making decisions and predictions.
PENGARUH KESADARAN WAJIB PAJAK DAN PROGRAM PEMUTIHAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT CIMAHI Dwi Anjarwati, Putri; Dherian Rizki, Nonon; Kibet Lesmana, Kusnadi
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1008

Abstract

Motor Vehicle Tax is one of the regional taxes that serves as an important source of revenue for provincial governments in Indonesia. The compliance of motor vehicle taxpayers is a crucial factor in increasing regional tax revenue. However, many taxpayers are still found to delay or even avoid fulfilling their tax obligations. This study aims to examine the influence of Taxpayer Awareness and the Tax Amnesty Program on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office. The research uses a quantitative method with a descriptive approach. Data was collected through questionnaires distributed directly to 100 respondents as the research sample. The data analysis technique used is multiple linear regression, processed using SPSS version 29. The results of this study indicate that both partially and simultaneously, Taxpayer Awareness and the Tax Amnesty Program have a significant influence on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office.
Co-Authors Bahtera Syah, Zhillan Dherian Rizki, Nonon Dwi Anjarwati, Putri Ikhram, Faisal