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All Journal Proceeding ISETH (International Summit on Science, Technology, and Humanity) Riset Akuntansi dan Keuangan Indonesia
Nursiam, N
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Computer Science & IT Economics, Econometrics & Finance Engineering Medicine & Pharmacology Social Sciences Other

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The Influence of Age, Gender, Income Level and Tax Sanctions on Taxpayer Compliance among MSMEs in Wonogiri Regency Lamuda, Dido Bernata Citra; Nursiam, N
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5331

Abstract

Purpose: One sector that plays an important role in tax revenue is Micro, Small, and Medium Enterprises (MSMEs). MSMEs are increasingly demonstrating their role in the country's economic growth. However, taxes are still seen as a burden to be avoided by MSMEs at all costs. Not all taxpayers are aware of their obligations to pay taxes. This can lead to a mindset and behavior of tax noncompliance, potentially resulting in tax evasion by providing incorrect income reports. This study aims to examine the effects of age, gender, income level, and tax sanctions on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Wonogiri Regency. Methodology: This is a quantitative research. The population of this study consists of MSME operators in Wonogiri Regency who are registered with the Office of Cooperatives, Small and Medium Enterprises, and Industry and Trade of Wonogiri Regency. The sampling method used in this study is non-probability sampling, specifically convenience sampling. According to calculations using the Slovin formula, a sample size of 100 was obtained. The data analysis methods used in this study include data quality tests, such as validity and reliability tests, classical assumption tests, including normality test, multicollinearity test, and heteroscedasticity test, and hypothesis testing, including multiple linear regression test, partial test (t-test), model feasibility test (F-test), and coefficient of determination test (R²) using SPSS software. Results: This study reveals that Income Level and Tax Sanction variables have a significant effect on Taxpayer Compliance. Meanwhile, the age and gender variables has no effect on taxpayer compliance. Applications/Originality/Value: This study analyzes the influence of age, gender, income level, and tax sanctions on tax compliance among MSMEs, which can be used by policymakers to develop more effective programs for increasing tax compliance. The results of this study can be applied in formulating tax policies that consider the demographic characteristics of taxpayers. The originality of this research lies in the integration of demographic variables with aspects of tax sanctions, providing new insights into the factors influencing compliance. The value of this study is its contribution to understanding the dynamics of tax compliance in MSMEs, which is essential for increasing national revenue and the sustainability of the MSME sector.
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam, N; Yanissa, Anastasia Auti Merry; Ariani, Kurnia Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of simplicity, price, service quality and safety on product purchasing decisions through shopee. id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, where the incidental sampling method was used, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that simplicity, price, and quality of service affect the product purchase decision through Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, safety has no effect on product purchasing decisions through shopee.id application with a sig value of 0,087.
The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018) Nursiam, N; Febry Krisna Putri; Pardi, P
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16124

Abstract

The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018. The total sample of research is 345 companies determined by purposive sampling. Data analysis was done by logistic regression and SPSS Statistic 20. The result of this study shows that audit fee does not affect audit quality, while audit rotation and auditor reputation have a significant effect on audit quality.
THE INFLUENCE OF LIQUIDITY, LEVERAGE, PROFITABILITY AND BUSINESS RISK ON THE DIVIDEND POLICY OF MANUFACTURING COMPANIES LISTED ON THE IDX Putri, Eskasari; Ardiningrum, Bunga Naifa; Nursiam, N
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17251

Abstract

Dividend policy concern the issue of the use of profits that are the right of sharelohders, these profits can be divided as dividends or held for reinvestment. This study aims to determine the effect of liquiditu, leverage, profitability, and business risk on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are manufacturing companies totaling 116 companies. The sampling technique used was purposive sampling so as to obtain as many as 40 samples of companies in rhe food and beverage sub-sector manufacturing companies. The data collection method used s documentary data, with data in the form of financial reports obtained from www.idx. co.id. The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period.
Analysis of Factors Affecting Auditor Switching Nursiam, N; Purwana, Dedy Yana; Dewi, Indah Permata
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22642

Abstract

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.
Co-Authors Ardiningrum, Bunga Naifa Eskasari Putri Febry Krisna Putri Indah Permata Dewi Kurnia Rina Ariani Lamuda, Dido Bernata Citra Pardi, P Purwana, Dedy Yana Yanissa, Anastasia Auti Merry