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All Journal Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi KARMA
Tri Yulaeli
Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya, Indonesia
Economics, Econometrics & Finance

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Literature Review of The Influence of Tax Service Quality and Tax System Modernization on Taxpayer Compliance By Moderating On Taxpayer Satisfaction Alya Syafikah Rani; Tutty Nuryati; Tri Yulaeli; Betti Nurbaiti; Endah Prawestiningrum
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence taxpayer compliance, namely the quality of tax services and modernization of the tax system and tests the role of taxpayer satisfaction as a moderating variable in a tax accounting literature study. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) The quality of tax services affects taxpayer compliance; 2) System modernization affects taxpayer compliance; 3) Taxpayer satisfaction strengthens the influence of the quality of tax services on taxpayer compliance; 4) Taxpayer satisfaction strengthens the influence of tax system modernization on taxpayer compliance.
Empirical Study on the Effect of Financial Distress, Audit Delay, and Audit Opinion on Auditor Switching in Indonesia’s Financial Sector Sindy Septiani; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1821

Abstract

This research aims to analyze and test the influence of Financial Distress, Audit Delay, and Audit Opinion on Auditor Switching. This research method uses a quantitative type of research. The type and source of data in this research is secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange (IDX) for 2020-2023. The sampling technique used a purposive sampling method to obtain 61 samples of observation data. Data processing in this research used IBM SPSS (Statistical Product and Service Solution) version 25 software. The results of this research explain that financial distress has a positive effect on auditor switching, audit delay has no effect on auditor switching, and audit opinion has a positive effect on auditor switching. This research contributes to the literature by providing empirical insights into the factors influencing auditor switching in the financial sector, which can help improve corporate governance and auditing practices. Financial Distress may lead companies to switch auditors to regain investor trust, Audit Delay could signal inefficiencies affecting auditor retention, and Audit Opinion can shape stakeholders' perceptions, influencing auditor selection decisions.
Co-Authors Alya Syafikah Rani Beti Nurbaiti Betti Nurbaiti Endah Prawesti Ningrum Endah Prawestiningrum Sindy Septiani Tutty Nuryati