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Journal : JURNAL PUNDI

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Nila Sari; Dewi Zulvia; Ratna Widayati; Renil Septiano
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.372 KB) | DOI: 10.31575/jp.v2i2.68

Abstract

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA CV. PUTRA TUNAS MANDIRI PADANG Gracesia Gracesia; Dewi Zulvia; Nila Sari
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.662 KB) | DOI: 10.31575/jp.v1i1.6

Abstract

In carrying out the activities of companies has very much requires adannya a informed and relevant to make decisions .One of information needed is about information company accounting that are amenable to survival perusahaan.sistem accounting information the sale of and acceptance of cash is one of the sub accounting information system which explains how should the procedure in doing the sales activity and acceptance of cash from the sale , so that the act of manipulation on the sale and acceptance of cash can be avoided(Prasetiyati, 2014). Aims to determine how credits an accounting system from the sale in cv .putra mandiri shoots and to determine whether the credit the sale of an accounting system has been implemented in accordance with an accounting system theory . In an analysis of data by using the method descriptive quantitative and results in the present study show that the sale of credit accounting information system has been an important role in supporting
Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi Dewi Zulvia
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.411 KB) | DOI: 10.31575/jp.v1i3.37

Abstract

This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.
Determinasi Risiko Audit, Pengalaman Auditor dan Profesionalisme Terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Di Kota Padang Dewi Zulvia; Siski Tanmela
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.388

Abstract

The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study The results showed that audit risk did not significantly influence the consideration of materiality level as indicated by a significant value of 0,080, while the auditor’s experience and professionalism had a positive and significant impact on the consideration of materiality level indicated by significant values of 0,000 and 0,000
PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG Gusti Cahyani; Dewi Zulvia
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.275 KB) | DOI: 10.31575/jp.v3i1.127

Abstract

This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.