Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan
Nurhayati Panigoro
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Integritas, Independensi dan Etika Auditor Terhadap Kualitas Audit Internal Mohamad Ikram Bin Holan; Siti Pratiwi Husain; Nurhayati Panigoro; Titi Umi Kalsum Hulopi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.528

Abstract

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.
Analisis Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) dengan Pemutihan Pajak Sebagai Variabel Moderasi di Wilayah Samsat Kota Gorontalo Sri Susanti Tahuna; Ayu Rakhma; Nurhayati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.2934

Abstract

This research aims to determine the effect of taxpayer awareness and taxpayer knowledge on compliance in paying motor vehicle tax (PKB) with tax relief as a moderating variable in the Samsat area of ​​Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research was 100 samples. The tool used in this research uses multiple linear regression analysis and moderation. The results of this research show that taxpayer awareness and taxpayer knowledge simultaneously influence motor vehicle taxpayer compliance in UPT. Gorontalo City Samsat. This proves that the higher the taxpayer awareness and taxpayer knowledge, the higher the taxpayer compliance, and vice versa, the lower the taxpayer awareness and taxpayer knowledge, the lower the taxpayer compliance. The tax whitening program as a moderating variable cannot moderate the influence of taxpayer awareness and taxpayer knowledge on taxpayer compliance in UPT. Gorontalo City Samsat. This proves that tax whitening can weaken taxpayer awareness and taxpayer knowledge of taxpayer compliance.
Co-Authors Ayu Rakhma Mohamad Ikram Bin Holan Siti Pratiwi Husain Sri Susanti Tahuna Titi Umi Kalsum Hulopi