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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pajak dan Analisis Ekonomi Syariah MAXIMAL
Mecky Wurangian
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Fraud Risk Assessment Terhadap Kualitas Audit Badan Keuangan dan Aset Daerah Kota Bitung Mecky Wurangian; Nur Qhomaria Anjani Paputungan
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.456

Abstract

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.
Pengaruh Pengetahuan dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Kasus Mahasiswa di Sekolah Tinggi Bisnis dan Manajemen Dua Sudara Bitung dan Sekolah Tinggi Ilmu Ekonomi Petra Bitung) Mecky Wurangian; Ninda Rahmawati Arifin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1263

Abstract

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.
Analisis Pengaruh Kesadaran Wajib Pajak, terhadap Kepatuhan Wajib Pajak UMKM di Kota Bitung Mecky Wurangian; Waode Arfiani
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 5 (2025): Juni
Publisher : Maximal Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya dan Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bitung. Menggunakan metode kualitatif dengan pendekatan deskriptif, data diperoleh melalui wawancara dan dokumentasi dari pelaku UMKM di Kelurahan Bitung Tengah, Kecamatan Maesa, Kota Bitung. Hasil penelitian menunjukkan bahwa tingkat kesadaran wajib pajak memiliki pengaruh signifikan terhadap kepatuhan perpajakan. Pelaku UMKM yang memahami kewajiban pajaknya, mengetahui manfaat pajak bagi pembangunan daerah, serta memahami kemudahan fasilitas tarif PPh final 0,5% cenderung patuh dalam melaporkan dan membayar pajak. Namun, kendala masih ditemukan pada kurangnya sosialisasi, rendahnya pemahaman teknis pelaporan, dan persepsi bahwa pajak merupakan beban tambahan. Pemerintah daerah disarankan untuk meningkatkan program edukasi dan pendampingan bagi pelaku UMKM agar kesadaran pajak dapat terinternalisasi dengan baik.
Co-Authors Ninda Rahmawati Arifin Nur Qhomaria Anjani Paputungan Waode Arfiani