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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara
Dewi Astuti, Tutut
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
PENGARUH PEMAHAMAN PERATURAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Hidayati, Rezzi; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15261

Abstract

This study aims to determine the factors that influence corporate taxpayer compliance at KP2KP Banjarnegara. Taxes are a very important source of state revenue to finance government spending and the development of public facilities. Taxpayer compliance is one of the crucial aspects in achieving the tax revenue target. In this study, the focus of the variables studied includes understanding tax regulations, tax audits, and tax sanctions, and how these three variables affect the level of compliance of corporate taxpayers. The research method used is a quantitative approach with a sample of corporate taxpayers registered at KP2KP Banjarnegara. The results showed that understanding tax regulations has a significant influence on corporate taxpayer compliance. However, tax audits and tax sanctions do not have a significant effect. The conclusion that can be drawn from this research is that a better understanding of tax regulations can increase the level of compliance of corporate taxpayers. Meanwhile, audit efforts and sanctions need to be evaluated to be more effective in improving tax compliance in the Banjarnegara area. This research is expected to contribute to related parties in an effort to optimize tax revenue. Keywords : Understanding of Tax Regulations, Tax Audit, Tax Sanctions, Tax Compliance
PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR: PENGARUH KETERLAMBATAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN MALAKA NUSA TENGGARA TIMUR Luruk Seran, Stefania; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17470

Abstract

This study aims to determine the effect of taxpayer delays, tax knowledge, and field raids on motor vehicle taxpayer compliance in Malaka Regency, East Nusa Tenggara. The sample size is determined through the Slovin formula which produces a sample size of 100 samples. The data source consists of primary data. The data collection method is carried out by distributing questionnaires. The data analysis method used is multiple linear regression testing. Data analysis using SPSS. The results of this study indicate that (1. Tax delays affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted) (2. Tax knowledge affects motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara is rejected) (3. Field raids affect motor vehicle taxpayer compliance at the Samsat Office of Malaka Regency, East Nusa Tenggara can be accepted)
PENGARUH KOMITMEN PROFESIONAL, TEMPAT KENDALI INTERNAL, DAN KECERDASAN EMOSIONAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN Ryando Siahaan, Binur; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18078

Abstract

Finding out how professional commitment, internal control, and emotional intelligence affect auditors' capacity to spot fraud in Public Accounting Firms (KAP) in the Special Region of Yogyakarta is the goal of this study. The study's backdrop is the poor quality of audits brought on by auditors' inaccuracies and ethical transgressions that undermine public confidence. 35 auditors chosen through purposive sampling were given a questionnaire as part of this study's quantitative survey methodology. SmartPLS 3.0 was used to evaluate the data using the SEM method. The findings from the hypothesis testing indicated that: "(1) Professional commitment has a positive and significant effect on the ability to detect fraud (t-statistic = 4.742); (2) Internal control environment has a positive and significant effect (t-statistic = 3.586); (3) Emotional intelligence also has a positive and significant effect (t-statistic = 2.366)" . According to this study, these three elements are essential for improving auditors' capacity to identify fraud.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Hidayati, Rezzi; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15261

Abstract

This study aims to determine the factors that influence corporate taxpayer compliance at KP2KP Banjarnegara. Taxes are a very important source of state revenue to finance government spending and the development of public facilities. Taxpayer compliance is one of the crucial aspects in achieving the tax revenue target. In this study, the focus of the variables studied includes understanding tax regulations, tax audits, and tax sanctions, and how these three variables affect the level of compliance of corporate taxpayers. The research method used is a quantitative approach with a sample of corporate taxpayers registered at KP2KP Banjarnegara. The results showed that understanding tax regulations has a significant influence on corporate taxpayer compliance. However, tax audits and tax sanctions do not have a significant effect. The conclusion that can be drawn from this research is that a better understanding of tax regulations can increase the level of compliance of corporate taxpayers. Meanwhile, audit efforts and sanctions need to be evaluated to be more effective in improving tax compliance in the Banjarnegara area. This research is expected to contribute to related parties in an effort to optimize tax revenue. Keywords : Understanding of Tax Regulations, Tax Audit, Tax Sanctions, Tax Compliance
Co-Authors Gajali, Ahmad Hanifatur Rohmah, Nur Hidayati, Rezzi Ismiatun, Haniffah Luruk Seran, Stefania Ryando Siahaan, Binur Widiyasrani, Syaniatus