Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Proceeding International Annual Conference Economics, Management, Business, and Accounting
Muhyarsyah
Universitas Mercu Buana
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence Of Information Technology, Tax System Fairness, And The Quality Of Tax Authorities' Services On The Tax Rate Evasion (Case Study at KPP Pratama Kembangan) Giren Alviansah; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of the information technology, tax system fairness and the quality of fiscus services on tax evasion case studies at KPP Pratama Kembangan. The population in this study are individual taxpayers registered with the KPP Pratama Kembangan in 2022. The sampling technique in this study used accidental sampling. The research data was sourced from questionnaires shared with respondents. The data analysis method used is multiple linear regression analysis, while data processing uses SPSS. The results showed that information technology has a negative effect on tax evasion. The fairness of the tax system affects tax evasion. The quality of fiscus services affects tax evasion.
The Effect of Implementation of Government Accounting Standards, Human Resource Competencies, and Internal Control on the Quality of Local Government Financial Statements (Empirical Study of Bone Regency Government) Andi Alvian Agsyam Saputra; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine: (1) The effect of Government Accounting Standards, (2) The Effect of Competence of Human Resources, (3) The Effect of Internal Control on the quality of local government financial reports. The population in this study is the SKPD of the Bone Regency Government in the Treasurer or Financial Reporting section. The sampling technique used in this research is saturated sampling. The data analysis method used is descriptive assumption test, classic assumption test, classic assumption test, and multiple linear regression analysis test. The results of the analysis show that government accounting standards and internal control have a positive effect on the quality of local government financial reports, while human resource competencies have no effect on the quality of local government financial reports.
Co-Authors Andi Alvian Agsyam Saputra Giren Alviansah