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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 2 (2022): Juni 2022" : 5 Documents clear
Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa: Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa Yohanes Maria Vianey Kenale Sada
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.35

Abstract

Purpose: This study aims to determine whether the influence of financial literacy, lifestyle and social environment. This study examines whether the influence of financial literacy, lifestyle and social environment on the financial behavior of students. Method: The population in this study were active undergraduate students who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample in this study were students of the accounting and management study program who were studying at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample obtained was 108 respondents with the snowball sampling method. This data was analyzed using multiple linear analysis with the help of IBM SPSS. Finding: The results of the study prove that financial literacy have a positive effect on financial behavior, lifestyle have a positive effect on financial behavior, and the social environment have a positive effect on financial behavior. Keyword: Financial Literacy, Lifestyle, Social Environment, Student Financial Behavior
Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare Nofa Melinda Indrianto; Indrian Supheni; Moh Ali Lutfi; Wiwin
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.40

Abstract

This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Maria Oktavia Femi Wea
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.43

Abstract

This study aims to prove the effect of Tax Sanctions, Taxpayer Awareness and Income Levels on Individual Taxpayer Compliance (Case Study of Individual Taxpayers at KPP Pratama Yogyakarta). This research is a quantitative research. The sample of this study is an individual taxpayer registered at KPP Pratama Yogyakarta. The sample was selected by purposive sampling method with certain criteria. The total sample is 170 respondents. Data analysis was carried out with validity and reliability tests, classical assumption tests and multiple linear regression analysis with IBM SPSS 23. The results of this study indicate that tax sanctions have a positive effect on individual taxpayer compliance, taxpayer awareness has a positive effect on individual taxpayer compliance and income levels on individual taxpayer compliance.
Pengaruh Pemanfaatan Teknologi Informasi, Sosialisasi Pajak Dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada Wajib Pajak Kota Yogyakarta Djo Kristiana Yolanda Wula Djo
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.49

Abstract

The author conducts reaserch aimed at prove the effect of the use of information technology, tax socialization, application of the e-filling system on taxpayer compliance (a case study of taxpayers in the city of Yogyakarta). The type of research used is quantitative research. The research sample is taxpayers in the city of Yogyakarta. Samples were taken using a non-probability sampling method, namely convenience sampling. The total sample is 120 respondents. Data analysis was carried out with validity and reliability tests, classical assumption tests and multiple linear regression analysis with IBM SPSS 22. The results of this study indicate that information technology has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, the implementation of e-filling positive effect on taxpayer compliance.
Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia Teguh Erawati; Sisilia Stefani Wuarlela
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.62

Abstract

Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding:  this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies

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