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Pengaruh faktor demografi terhadap tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Sekayu Ardiyanto, Redhy; Saputri, Harni Septianda; Saputri, Yosi Eka; Haryadi, Haryadi; Rahayu, Sri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2679

Abstract

Taxation is a form of state obligation in the context of community participation in financing growth. The views and behavior of WP are affected by several factors, including demographics. Demographic factors such as gender, work, and socio-economic status can explain the possibility of a person's actions and motivations. This study aims to determine the effect of demographic factors on the level of compliance of individual taxpayers in Sekayu District at the Sekayu Primary Tax Service Office. The research method used in this study is the quantitative method and uses a model based on multiple regression analysis. SPSS is used to analyze the data. The results of the study stated that the interaction between sex, work, and financial status influenced the compliance of one's taxpayers. Factors such as sex, work, and socio-economic status contribute to the disparity in taxpayer compliance between individuals.
Influence of Competency Human Resources , Utilization Information Technology and Applications Accounting Standards Government (SAP) on the Quality of Financial Reports with Control Internal as an Intervening Variable (Empirical Study at BLUD Community Health Center in Musi Banyuasin Regency) Ardiyanto, Redhy; Rahayu, Sri; Gowon, Muhammad
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9843

Abstract

We investigated the effects of many factors on the quality of financial reports at a health center in Musi Banyuasin Regency, including human skills, technology utilization, and adherence to government accounting laws. Using a tool called SmartPLS 4.0, we applied a technique known as quantitative analysis. The findings demonstrated that, either directly or indirectly through internal control mechanisms, human abilities, technological application, and adherence to accounting regulations can all have an impact on the caliber of financial reports.