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All Journal Jurnal Ilmiah Edunomika (JIE) Proceeding of International Conference Health, Science And Technology (ICOHETECH)
Nur Rohmah, Safitri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology

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INFORMATION TECHNOLOGY AND REMOTE AUDIT DURING COVID 19 PANDEMIC Nur Rohmah, Safitri; Novianingsih, Rika; Okfitasari, Antin
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.433 KB) | DOI: 10.47701/icohetech.v3i1.2213

Abstract

This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.
Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Nur Rohmah, Safitri; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
Co-Authors Antin Okfitasari, Antin Chotidjah, Erna Novianingsih, Rika