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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Abdi Masyarakat Multidisiplin Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) Indo-Fintech Intellectuals: Journal of Economics and Business
Yolifiandri, Yolifiandri
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Aerospace Engineering Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Journal : Jurnal Manajemen dan Bisnis

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DAMPAK PAJAK DIGITAL TERHADAP PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM EKOSISTEM E-COMMERCE INDONESIA Kamil, Islamiah; Yolifiandri, Yolifiandri
Jurnal Manajemen dan Bisnis Vol 4, No 2 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i2.4848

Abstract

This study aims to analyze the impact of digital tax implementation on the behavior of individual taxpayers transacting in Indonesia's e-commerce ecosystem. Digital tax is a policy implemented to regulate and increase state revenue from the digital economy sector, but its implementation can influence consumer behavior in conducting online transactions. This research uses a quantitative method with a survey approach involving 200 respondents who actively transact on various e-commerce platforms, such as Tokopedia, Shopee, Lazada, and Bukalapak. The collected data were analyzed using linear regression methods to measure the relationship between digital tax and changes in consumer behavior, including purchasing decisions and compliance with tax obligations. The analysis results show that digital tax has a significant impact on purchasing behavior, where respondents reduced transaction frequency due to price increases after tax. On the other hand, respondents demonstrated increased awareness and compliance with tax obligations after the introduction of digital tax. These findings provide insights into the impact of digital tax policies on consumer behavior and tax compliance in the e-commerce sector, as well as the importance of an appropriate approach in implementing this policy.
OPINI AUDIT,TATA KELOLA DAN AUDIT DELAY, TINJAUAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri; Perkasa, Didin Hikmah
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5358

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), dengan fokus khusus pada sektor pertambangan. Tujuan utama dari penelitian ini adalah untuk mengeksplorasi seberapa besar pengaruh dari komite audit, komisaris independen, komisaris institusional, dan opini audit terhadap lamanya waktu yang diperlukan dalam proses audit. Metode yang digunakan untuk menganalisis data adalah regresi linier berganda, dengan SPSS digunakan untuk melakukan uji asumsi klasik, regresi, dan ANOVA. Hasil penelitian menunjukkan bahwa komite audit, komisaris institusional, dan opini audit berpengaruh secara signifikan terhadap audit delay, yang berarti faktor-faktor ini dapat mempercepat atau memperlambat proses audit. Namun, komisaris independen tidak menunjukkan pengaruh yang signifikan terhadap audit delay. Hasil dari uji simultan juga menunjukkan bahwa semua variabel independen bersama-sama mempengaruhi audit delay. Penelitian ini memberikan wawasan penting dalam memahami bagaimana faktor-faktor tata kelola perusahaan, pengawasan komite audit, dan peran komisaris institusional dapat mempengaruhi efisiensi dalam proses audit.
Co-Authors Agtovia Frimayasa, Agtovia Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Apriani, Ari Azkiah, Neza Didin Hikmah Perkasa Estiarto, Lintang Putri Hendi Prihanto Irawan, Indra Ade Islamiah Kamil Madini, Fauzan Taufiq Magita, Magita Magito, Magito Meiliyah Ariani, Meiliyah Parashakti, RD Putri, Indah Arini Ramadhan, Aditya Rian Rezzi Nanda Barizki Royani Damayanti, Ida Septiana, Rana Watriningsih, Watriningsih Wuryandari, Nur Endah Retno