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Siti Mialasmaya
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung

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Pengaruh E-Filing Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan Risna Rahmawati; Siti Mialasmaya; Robbi Saepul Rahman; Vicky Achmad Zulfikar
Majalah Bisnis & IPTEK Vol. 15 No. 2 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1y7w2q92

Abstract

This study aimed to determine the effect of e-Filing on Corporate Taxpayer income tax receipts at one KPP in Bandung. The research method used is descriptive and verification research methods at one of the KPP in Bandung. To obtain data and information that will support this research, namely by collecting primary data and an in-depth description of the effect of e-Filing on the income tax revenue of Corporate Taxpayers. The results showed that the correlation analysis resulted in a coefficient of 0.705, which include in the strong category. The regression estimation result is 15,581; this shows the value of Corporate Taxpayer income tax revenue. If e-Filing increases by units, the acquisition of tax revenue will increase by 12.59 units. A positive sign indicates that the better the e-Filing, the higher the income tax revenue. The importance of the coefficient of determination of 0.496, which indicates that e-Filing affects the income tax revenue of Corporate Taxpayers by 49.6%, and the remaining 50.4% is the influence of other factors not examined by the author, such as compulsory compliance with Corporate Taxpayers at one of the KPP in Bandung.
The Influence of the Accounting Information System for Providing Credit on Internal Control of Providing Credit: Study at One of The PT. BPR Kerta Raharja Offices in Bandung Amalia Erfiana Tiara Putri; Siti Mialasmaya; Roro Endah Kumalasari; Galih Putra Prawiranegara
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/k44zxa86

Abstract

The research was carried out at the Bandung office of PT. BPR Kerta Raharja employed a quantitative methodology, specifically utilizing a descriptive approach and verification methods such as correlation coefficient, simple regression, and coefficient of determination. The sample size in this study consisted of 10 individuals. The research findings indicate that the Accounting Information System for Providing Credit falls under the category of reasonably excellent, with a score of 3.29. Similarly, the Internal Control for Providing Credit is also classified as quite good, achieving a score of 2.96. The calculation of the independent variable, the Accounting Information System for Providing Credit, and the dependent variable, Internal Control of Providing Credit, yielded a correlation value of r = 0.872. The simple linear regression equation is Y = 19.229 + 0.929X. The coefficient of determination (R2), expressed as a percentage, indicates the magnitude of the relationship. The credit-granting accounting information system (X) has a significant influence of 0.872 or 76.1% on credit-granting internal control (Y). The remaining 23.9% is attributed to other factors not examined in this research.
Assessing the Relationship Between Auditor Independence and Audit Quality: A Case Analysis of Six Firms in Bandung Shelly Dhene Junia; Siti Mialasmaya; Adam Ramdani
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.413

Abstract

This research examines the significant impact of Auditor Independence on Audit Quality, with a focus on public accounting firms in Bandung. The primary objective of the study is to determine whether a notable relationship exists between these two variables. To measure Auditor Independence (variable X), the study employs indicators such as independence in audit programs, investigations, and reporting. For Audit Quality (variable Y), it utilizes indicators including general standards, fieldwork standards, and reporting standards. The research employs a descriptive method, gathering data through questionnaires that are analyzed using the Statistical Package for the Social Sciences (SPSS). This analysis aims to identify the relationship between Auditor Independence and Audit Quality. The regression analysis yields an equation indicating that an increase in variable X has a positive influence on Audit Quality. The correlation coefficient between Auditor Independence and Audit Quality demonstrates a strong relationship, leading to a significant contribution of Auditor Independence to Audit Quality. The remaining influence is attributed to other unexamined variables. The novelty of this research lies in its specific focus on public accounting firms in Bandung, providing valuable insights into the importance of auditor independence in enhancing audit quality. The implications of this study underscore the importance for firms to prioritize auditor independence in order to enhance overall audit performance.
Co-Authors Adam Ramdani Amalia Erfiana Tiara Putri Galih Putra Prawiranegara Kumalasari, Roro Endah Rahman, Robbi Saepul Risna Rahmawati Shelly Dhene Junia Zulfikar, Vicky Achmad