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All Journal Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital
Azhar, Mhd Karya Satya
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Penerapan Sistem E-Filing, Pengetahuan, Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Akbar, M Rafaiz; Azhar, Mhd Karya Satya; Sani, Ahmad
Jurnal Ekonomi Bisnis Digital Vol 1 No 1 (2022): Jebidi Volume 1 Nomor 1 Maret 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i1.3

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Sistem e-filing pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak dengan sosialisasi perpajakan sebagai variabel moderating pada KPP Pratama Medan Petisah. Sampel dalam penelitian ini adalah 100 wajib pajak orang pribadi yangterdaftar di KPP Pratama Medan Petisah. Teknik analisis data dalam penelitian ini mengunakan uji asumsi klasik dan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian menunjukkan bahwa Penerapan Sistem eFiling tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, Pengetahuan Perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak, dan sanksi perpajakan tidak berpengaruh signifikan terhadap sosialisasi perpajakan. Sosialisasi Perpajakan tidak dapat memoderasi hubungan antara Penerapan Sistem e-Filing terhadap kepatuhan wajib pajak. Sosialisasi Perpajakan dapat memoderasi untuk hubungan antara Pengetahuan Perpajakan terhadap kepatuhan wajib pajak dan Sosialisasi Perpajakan tidak dapat memoderasi untuk hubungan antara sanksi pajak terhadap kepatuhan wajib pajak.
Pengaruh Audit Tenure, Auditor Switching, Audit Delay Dan Rotasi Audit Terhadap Kualitas Audit Terhadap Kualitas Auditor Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2024 Atika, Atika; Azhar, Mhd Karya Satya
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This study aims to analyze the effect of audit tenure, auditor switching, audit delay, and audit rotation on audit quality with the audit committee as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. The study applies a quantitative approach using logistic regression and Moderated Regression Analysis (MRA). The sample consists of 20 companies with a total of 120 observations obtained through purposive sampling. The findings reveal that audit tenure has a significant effect on audit quality, while auditor switching shows no effect. Audit delay is proven to influence audit quality both directly and when moderated by the audit committee. Audit rotation has no effect on audit quality, including when moderated by the audit committee. The presence of the audit committee strengthens the effect of audit tenure and audit delay on audit quality but is unable to moderate the influence of auditor switching and audit rotation. These results emphasize that the effectiveness of the audit committee plays a crucial role in maintaining audit quality, particularly in relation to auditor tenure and the timeliness of audit reports. This study provides practical implications for companies, regulators, and auditors in improving audit quality through optimal engagement management, efficient audit processes, and the strengthening of the audit committee’s role.
Co-Authors Ahmad Sani Akbar, M Rafaiz Atika Atika