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Accounting Information System, Taxes, and Auditing Journal (AISTA)
Published by Politeknik Negeri Padang
ISSN : -     EISSN : 29618630     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan didirikanya AISTA adalah untuk menyebarluaskan penelitian di bidang akuntansi, auditing, perpajakan, dan sistem informasi. Jurnal AISTA mengundang naskah semua metode penelitian, baik yang kualitatif maupun kuantitatif tentang topik-topik berikut: Information System Financial Accounting Auditing Taxes Financial Technology Ethics, Fraud, and Internal Control Risk Management Business Digital Enterprise Resource Planning (ERP) System Electronic Commerce Systems IT Controls AISTA adalah jurnal akses gratis. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan ditinjau oleh setidaknya dua reviewer sebelum diterima untuk publikasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2023): AISTA Journal" : 5 Documents clear
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh Elina Febrianti; Ferdawati; Reni Endang Sulastri; Welsi Haslina; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.25

Abstract

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.
Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021 Suci Wulandari; Hari Stiawan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.26

Abstract

This study aims to determine the effect of the effective tax rate, inventory intensity and majority ownership on tax avoidance in companies listed on Kompas 100 for 2017-2021. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX). The research was conducted at companies with a compass index of 100. The data sampling technique used purposive sampling, 14 companies were used as research samples with observations for 5 years 2017-2021. The results of the study show that partially the effective tax rate and majority ownership do not have a significant effect on tax avoidance, while inventory intensity has a significant effect on tax avoidance. Simultaneously the effective tax rate, inventory intensity and majority ownership have a significant effect on tax avoidance.
Penyusunan Laporan Keuangan pada Yayasan Bundo Saiyo Riza Meilani Roskha; Ferdawati; Afridian Wirahadi Ahmad; Reni Endang Sulastri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.27

Abstract

The final report is to comprise the financial report of the Bundo Saiyo Foundation according to the general standard of financial accounting. The creation of financial statements is set by Statement of Financial Accounting no. 1 (PSAK 1) and for non-profit entities set in the Standard Interpretation of Financial Accounting no. 35 (ISAK 35). The foundation is one form of a nonprofit entity that is primarily moving toward humanity with the primary goal of not making profit. The final research object for this project is the Bundo Saiyo Foundation, which is located at the Balai Gadang, Koto Tangah district, Padang City, West Sumatra. The Bundo Saiyo Foundation has not yet compiled a financial report and has only a record of cash in and cash out, so the true value of assets, liabilities and assets is unknown. The study results in a financial report composed of comprehensive income statements, statement of changes inn equity, financial position statements and cash flow statements. With the financial report expected transparency and accountability to the Bundo Saiyo foundation.
Strategi Komunikasi Pemasaran Pariwisata Di Era Digital (Studi Kasus Desa Wisata Kubu Gadang Di Padang Panjang) Gilang Surendra
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.30

Abstract

Changes in the development paradigm in the era of democratization and regional autonomy, namely from centralized to participatory, provide more open opportunities for community involvement in tourism at the local level. One form of community involvement in tourism is through the establishment of a tourist village. One of the tourist villages in the city of Padang Panjang is the Kubu Gadang Tourist Village. With the increasing number of tourist villages in Indonesia and West Sumatra, tourist villages have to make efforts to plan marketing communication strategies so that they can attract more visitors. Furthermore, to increase tourist visits, the Kubu Gadang Tourist Village has implemented several marketing strategies. This study aims to describe the marketing communication strategy used by Kubu Gadang Tourist Village in today’s digital era. The method used is in this study is descriptive qualitative. The data obtained in this study is from observations and interviews. The results of this study indicate that Kubu Gadang Tourist Village uses a marketing strategy in the form of using digital media such as online media and collaborating with national and local governments.
Pengaruh Kecerdasan Emosional, Minat Belajar, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Dasar (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Tesa Sofyra; Sukartini; Yossi Septriani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.31

Abstract

This study aims to determine the effect of emotional intelligence, interest in learning, and learning behavior on the level of understanding of basic accounting. This research is a quantitative research. The method of data collection is using a questionnaire instrument which is distributed online via google form. The population of this research is the Accounting students of the Padang State Polytechnic class of 2018, 2019, and 2020 for the Accounting DIV study program and the 2019 and 2020 batches for the Accounting DIII study program totaling 367 people. The research sample amounted to 159 people. Samples were taken using a selection method with certain criteria. Analysis of the data used is multiple linear regression analysis using SPSS version 23. Based on the results of data processing, it can be concluded that partially emotional intelligence has no significant effect on the level of understanding of basic accounting, interest in learning has a significant effect on the level of understanding of basic accounting and learning behavior has an effect significant to the level of understanding of basic accounting, while simultaneously emotional intelligence, interest in learning, and learning behavior affect the level of understanding of basic accounting.

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