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All Journal Blantika : Multidisciplinary Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Wardhani , Neng Sri
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

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The Influence Of The Self-Assessment System And Tax Sanctions On Value Added Tax (Vat) Revenue At Kantor Pelayanan Pajak Pratama Binjai Gaol, Jimmy Hasudungan Lumban; Franita, Riska; Wardhani , Neng Sri
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.448

Abstract

This research aims to analyze the effect of the Self Assessment System and tax sanctions on Value Added Tax (VAT) revenue at Kantor Pelayanan Pajak (KPP) Pratama Binjai. This research is based on the importance of increasing taxpayer compliance in the Indonesian taxation system, which adopts a Self Assessment System, a system in which taxpayers are trusted to calculate, pay, and report their own tax obligations. This research is quantitative in nature with a descriptive and verificative approach. The population in this study was all taxpayers registered at Kantor Pelayanan Pajak (KPP) Pratama Binjai, with a sample size of 136 respondents determined using total sampling technique. Data were obtained through questionnaires and documentation, then analyzed using multiple linear regression with the help of SPSS version 25 software. The partial test results show that the Self Assessment System has a positive and significant effect on VAT revenue with a t-value of 2.778 and a significance of 0.006 < 0.05. This indicates that the better the implementation of the Self Assessment system, the higher the VAT revenue due to increased taxpayer awareness and compliance. Meanwhile, the tax penalty variable also has a positive and significant effect on VAT revenue with a t-value of 8.554 and a significance of 0.000 < 0.05. The implementation of strict penalties encourages taxpayers to be more disciplined in fulfilling their tax obligations. Both variables contribute 37.7% to the increase in VAT revenue.
The Effect of Audit Information Systems on Audit Quality Control Fitriani, Novi; Sania, Flora; Sagala, Mohamad Hafidz; Wardhani , Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.116

Abstract

The increasing complexity of organizational processes has intensified the need for effective audit quality control to ensure reliable and accountable audit outcomes. Audit Information Systems (AIS) have emerged as a critical tool in supporting internal audit activities, particularly in managing audit findings and enhancing audit quality control. However, empirical evidence regarding the effectiveness of audit information systems in improving audit quality control remains limited, especially in the context of internal audits. This study aims to examine the effect of audit information systems on audit quality control, with particular attention to the management of audit findings. The research adopts a quantitative approach using data collected from internal auditors through structured questionnaires. Statistical analysis is employed to assess the relationship between audit information systems, audit findings management, and audit quality control. The results indicate that audit information systems have a significant positive effect on audit quality control by improving data accuracy, consistency, transparency, and timeliness of audit processes. Furthermore, effective management of audit findings through information systems contributes to enhanced audit accountability and compliance with audit standards. These findings highlight the strategic role of audit information systems in strengthening internal audit functions and supporting organizational governance. The study contributes to the literature on audit information systems and provides practical implications for audit institutions seeking to improve audit quality control through digital transformation.
Co-Authors Fitriani, Novi Franita, Riska Gaol, Jimmy Hasudungan Lumban Sagala, Mohamad Hafidz Sania, Flora