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All Journal Jurnal Ners International Journal of Science and Society (IJSOC)
Pardosi, Agnes Mariana
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Health Professions Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences

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The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust Susanti, Heni; Ansori, Wakhid; Pardosi, Agnes Mariana; Pangaribuan, David; Triyana, Yeni; Nurhayati, Tutty
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1334

Abstract

The purpose of this study is to empirically test and analyze the impact of information system technology (e-filing), tax socialization, and government trust on the compliance of individual taxpayers at the North Bekasi Pratama Tax Office. Adopting an associative quantitative approach, the research employs a sample size of 100 respondents, selected using the Slovin formula. Data was collected using a questionnaire with a Likert scale. The findings of the study are presented below conclude that (1) The implementation of e-Filing has a discernible and substantial impact on taxpayer compliance, (2) The socialization of taxes has a positive and significant effect on the compliance of taxpayers, (3) The level of trust that the government is perceived to have by the public has a positive and significant impact on the extent to which taxpayers comply with the relevant regulations,(4) The degree of trust placed in the government by the public moderates the application of information system technology (e-filing) in influencing individual taxpayer compliance, (5) The degree of trust placed in the government by the public moderates the extent to which the government is able to socialize tax activities on the basis of individual taxpayer compliance. The findings of this study offer encouraging indications for the government, particularly the DJP, and taxpayers alike, in terms of maintaining the trust placed in them by the wider community. The efficacy of the system with respect to government services and researchers also contributes to the expansion of knowledge and awareness.
The Effect of Operational Complexity, Business Risk, And Audit Committee on Audit Quality With Audit Delay As Moderation Timur, Evita Bintang; Pangaribuan, David; Khazanah, Uswatun; Pardosi, Agnes Mariana
Jurnal Ners Vol. 9 No. 4 (2025): OKTOBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i4.49965

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers. Keywords: Operational Complexity, Business Risk, Audit Committee, Audit Delay and Audit Quality.
Co-Authors Ansori, Wakhid Heni Susanti, Heni Khazanah, Uswatun Nurhayati, Tutty Pangaribuan, David Timur, Evita Bintang Triyana, Yeni