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All Journal Jurnal Manajemen dan Bisnis JAKPI
Surya, Patricia Kartika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Penggunaan System E-filling untuk Penyampaian Surat Pemberitahuan Wajib Pajak Orang Pribadi Selfiani, Selfiani; Lumbantobing, Sabar Pardamean; Rachmawati, Arifah; Surya, Patricia Kartika
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i1.3972

Abstract

This research aims to investigate the influence of tax sanction and e-filing system utilizing with internet comprehension as moderator variable to taxpayer compliance in conveying the individual notification letter (SPT). Data of this research was collected by using questionnares (primary) given to taxpayers are at KPP Pratama Kebayoran Baru Tiga with simple random sampling method, while the method of data analyzing used deskriptive statistical tests, the quality of data test, normality test, multicoliniearity test and heteroscedastisity test. The method of analysis used multiple regression analysis, in the hypothesis test are multiple coefisien determination test, t test and f test. moderated regression analysis.The result of this research showed that tax sanction does not give the significant influences to taxpayer compliance, While the e-filing system utilizing gives significant influences to taxpayer compliance, so does the internet comprehension strengthens the relationship between the e-filing system utilizing to taxpayer compliance.
PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI Prayoga, Gilang Bagus; Selfiani, Selfiani; Surya, Patricia Kartika; Lumbantobing, Sabar Pardamean
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.5088

Abstract

The government implements a tax collection system based on self-assessment or known as A system for self-evaluation. The system for self-evaluation is a system where It is trusted that taxpayers will compute and submit their own taxes owed by Taxpayers, while the tax officers themselves are tasked with supervising it. This implies that the accomplishment or inability of this system is largely decided by the compliance of Taxpayers and optimal supervision from the tax authorities themselves (Utrimi, 2021). In order to ascertain how the e-filing system's adoption has affected taxpayer compliance, To ascertain how tax knowledge affects taxpayer compliance, to evaluate and assess the impact of taxes sanctions moderating the connection between compliance of taxpayers and the adoption of electronic filing, In order to examine and assess how tax penalties affect the connection between the taxpayer and compliance and tax knowledge, to ascertain how tax penalties affect compliance of taxpayers. This research approach makes use of numerical data and primary data, the sample used is respondents in the central LPP TVRI environment. 110 respondents make up the sample size, and the data technique makes use of SPSS software version 25. Descriptive statistics, validity testing, and reliability are the methods of analysis that are employed. testing, hypothesis testing. Research results The LPP TVRI office's there is no impact on taxpayer compliance. by the presence of e-filing; taxpayer compliance is impacted by tax knowledge; the connection between electronic filing implementation as well as taxpayer adherence is weakened by tax penalties; the connection between tax knowledge and taxpayer compliance at the LPP TVRI office is strengthened by tax sanctions; and taxpayer knowledge at the LPP TVRI office is not impacted by tax penalties.
FAKTOR-FAKTOR EXPECTATION GAP AUDIT Selfiani, Selfiani; Prihatini, Dwi; Surya, Patricia Kartika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3781

Abstract

Studi ini bertujuan untuk menguji pengaruh profesionalisme, independensi, dan kompetensi Auditor Eksternal Pemerintah terhadap Expectation Gap pada Audit. Responden dalam penelitian ini adalah para auditor yang bekerja di AKN III BPK RI serta auditee AKN III BPK RI yang dibatasi pada Komisi XI DPR RI, Inspektorat Kementerian Pemuda dan Olahraga RI dan Satuan Pengawasan Intern TVRI yang keseluruhannya berada di wilayah Jakarta Pusat. Metode penentuan sampel yang digunakan dalam penelitian ini adalah Non Probability Sampling, sedangkan metode analisa data yang digunakan dalam penelitian ini adalah uji statistik deskriftif, uji kualitas data, uji normalitas, uji multikoliniearitas dan uji heteroskedastisitas. Metode analisis yang digunakan dalam uji hipotesis adalah regresi berganda yang menyatakan pengaruh diantara variabel independen terhadap dependen.Hasil penelitian ini menunjukkan bahwa profesionalisme dan independensi tidak terdapat pengaruh terhadap expectation gap. Sedangkan kompetensi terdapat pengaruh terhadap expectation gap. 
Co-Authors Dwi Prihatini Lumbantobing, Sabar Pardamean Prayoga, Gilang Bagus Rachmawati, Arifah Selfiani Selfiani, Selfiani