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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Serina Abdimas
Zebua, Lydia Patricia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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DAMPAK USIA DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA JAKARTA UTARA Zebua, Lydia Patricia; Viriany, Viriany
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.657

Abstract

This study aims to test whether there is an effect of age and sanctions on taxpayer compliance. The population in this study are people who already have taxes and work in North Jakarta. The number of samples in this study were 200 respondents. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of primary data. The results of this study provide empirical evidence that partially the variables of age independence and tax sanctions have a positive effect on audit quality. Simultaneously, the variables of age and tax sanctions have a significant effect on taxpayer compliance. Older respondents show a higher level of compliance, and tax sanctions play an important role in encouraging compliance. These findings have implications for tax policy, encouraging more effective tax socialization and education programs, as well as recommendations for increasing tax awareness among young taxpayers
PENYUSUNAN LAPORAN KEUANGAN DAN PERANAN PROFESI AKUNTANSI Dewi, Syanti; Zebua, Lydia Patricia; Lorensa, Willsen
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29268

Abstract

Preparing financial reports is an important process in company financial management that involves collecting, classifying and presenting financial information. The preparation of this report must follow generally accepted accounting principles or have relevant accounting standards according to the jurisdiction. The financial report itself has the function of presenting financial information that is relevant, can be trusted to stakeholders regarding the financial performance of a company, and can be used in decision making. The accounting profession plays a key role in ensuring the accuracy, relevance and integrity of financial reports. The accounting profession also helps maintain transparency and accountability in financial reporting. It is expected to help students, so that after graduating from high school they can immediately work and directly apply the knowledge gained at school into practice. This activity is held face to face, so that it is easy for us to provide training to Bunda Hati Kudus High School students majoring in Social Sciences class 12 (twelve), in explaining financial report material according to applicable standards, as well as insight into the accounting profession and its role in managing finances. The specific objective of this training is to provide useful elements for all transactions and events that occur during a period in the service undertaking as well as the profession itself. The results of community service activities provide results in growing their interest in continuing to college, especially accounting majors, where all work can be easier.
Co-Authors Dewi, Syanti Henny Wirianata, Viriany, Lorensa, Willsen