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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Citra Putrantri, Ellyn
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Economics, Econometrics & Finance

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Dampak Persepsi, Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Menengah Putri, Anisa; Citra Putrantri, Ellyn
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.796

Abstract

The Impact Of Perceptions And Accounting Knowledge On The Use Of Accounting Information In Micro, Small And Medium Enterprises (MSMEs). The aim of the research is to determine whether there is an impact of perceptions and accounting knowledge of MSME business actors on the use of accounting information. The research uses quantitative descriptive methods to determine the influence between variables. There were 97 samples used, namely 97 MSMEs in Kepanjenkidul District, Blitar City. The sampling technique uses proportional random sampling. The research results show that partially the perceptions of MSME actors and accounting knowledge have a significant influence on the use of accounting information. This can be interpreted as if the perception of MSME actors and accounting knowledge increases, the use of accounting information will also increase. Based on these results, it is recommended to business actors that accounting knowledge needs to be improved in order to be able to use accounting information so that they can improve the quality of their business results. In addition, future research is expected to develop populations and other variables to obtain more accurate and comprehensive results.
Kepatuhan Pajak: Persepsi Ilusi Menyaksikan Fenomena Keserakahan Pejabat Pajak Indonesia Citra Putrantri, Ellyn; Merry Palupi, Shara
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to present a comprehensive portrait of the shift in perception, not only related to tax compliance from the taxpayer's perspective, but also as a turning point in taxpayer perceptions of institutions and officials within the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia. Furthermore, this study raises the issue of the illusion of compliance as a form of resistance by taxpayers who have lost trust in tax institutions and officials. This study was completed using a qualitative method approach. The results of this study illustrate that taxpayer perceptions of tax compliance and obedience are contradictory, in line with various cases of tax corruption in Indonesia. This study is expected to contribute as a reference material for the Indonesian government to reconstruct the level of public trust in the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, as well as the tax management system in Indonesia, considering that taxes are the backbone of the Indonesian state.
Co-Authors Anisa Putri Merry Palupi, Shara