Papers by nuramalia hasanah
Jurnal Akuntansi, Perpajakan dan Auditing, Aug 25, 2023
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Jurnal Akuntansi, Perpajakan dan Auditing
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi da... more Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh remunerasi, budaya organisasi dan pengendalian internal terhadap kinerja pegawai pajak. Penelitian ini menggunakan data primer berupa kuesioner yang disebar kepada pegawai pajak yang bekerja di KPP Pratama Jakarta Pulogadung sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik simple random sampling yang menghasilkan 83 pegawai pajak dari total populasi sebanyak 105 orang. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 25. Hasil penelitian menunjukkan bahwa remunerasi berpengaruh secara signifikan terhadap kinerja pegawai pajak, budaya organisasi berpengaruh signifikan terhadap kinerja pegawai pajak, serta pengendalian internal berpengaruh signifikan terhadap kinerja pegawai pajak.
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Jurnal Akuntansi, Perpajakan dan Auditing
Penelitian ini memiliki tujuan untuk menguji pengaruh yang dihasilkan oleh Pendapatan Asli Daerah... more Penelitian ini memiliki tujuan untuk menguji pengaruh yang dihasilkan oleh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal (BM) pada pemerintah kabupaten/kota di provinsi Jawa Barat pada tahun 2015-2019. Penelitian menggunakan data sekunder yang bersumber dari situs resmi Direktur Jenderal Perimbangan Keuangan (DJPK). Jumlah sampel yang diambil pada penelitian ini adalah sebanyak 135. Sampel diambil dengan menggunakan teknik purposive sampling. Data penelitian diolah menggunakan analisis regresi linear berganda melalui bantuan aplikasi SPSS. Berdasarkan hasil penelitian yang dilakukan menunjukkan bahwa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Sisa Lebih Pembiayaan Anggaran (SILPA) secara terpisah memberikan pengaruh positif dan signifikan terhadap Belanja Modal (BM).
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Jurnal Akuntansi, Perpajakan dan Auditing
Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pa... more Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial terhadap kepatuhan wajib pajak restoran. Variabel independen yang digunakan pada penelitian ini adalah pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial. Sedangkan kepatuhan wajib pajak restoran merupakan variabel digunakan sebagai variabel dependen. Penelitian ini menggunakan data primer, yaitu data yang bersumber dari kuesioner. Sampel yang digunakan0dalam penelitian0ini adalah wajib pajak restoran yang terdaftar0di Badan Pendapatan Daerah (BAPENDA) DKI Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan teknik accidental sampling dengan jumlah 50 responden wajib pajak restoran. Pengujian hipotesis menggunakan metode regresi linier berganda yang diolah dengan menggunakan program SPSS. Hasil pengujian hipotesis telah membuktikan bahwa pemeriksaan pajak, pemahaman peraturan, dan sanksi pajak berpengaruh positif...
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Jurnal Akuntansi, Perpajakan dan Auditing
This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax se... more This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax service quality, and education level to the motivation of personal taxpayers in fulfilling tax obligations. The sample of this research came from of 100 correspondences who are all registered as individual taxpayers in Pasar Rebo Tax Office. Sampling using accidental sampling with a significance level uses is 0.05. Based on the results of the study shows that taxpayers awareness has a positive effect on the motivation of personal taxpayers in fulfilling tax obligations, tax santions has a positive effect on the motivation of personal taxpayers in fulfiling tax obligations, tax service quality has a positive effect on the motivation of personal taxpayers in fulfilling tax oblogations, and education level effect on the motivation of personal taxpayers in fulfilling tax obligations.
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Jurnal Akuntansi, Perpajakan dan Auditing
UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang... more UMKM merupakan salah satu sektor yang terdampak signifikan dikarenakan oleh pandemi Covid-19 yang masih berlangsung. Pemerintah memberikan kebijakan-kebijakan serta upaya baru bagi para UMKM. Tujuan utama dari penelitian ini adalah mengetahui apakah pemanfaatan dari insentif pajak yang diberikan oleh pemerintah semasa Covid-19 dan upaya digitalisasi dapat membantu para UMKM dalam mempertahankan keberlangsungan usaha mereka. Penelitian ini merupakan jenis penelitian kualitatif. Peneliti melakukan wawancara yang mendalam serta observasi dan dokumentasi kepada 15 informan UMKM di kawasan PIK Pulogadung. Hasil dari penelitian ini adalah sebagian besar pelaku usaha UMKM mengaku tidak memahami aturan tentang insentif pajak dan merasa tidak tertarik dalam memanfaatkan insentif ini. Para UMKM juga merasakan kurangnya sosialisasi terkait dengan kebijakan baru ini. Namun, para UMKM sudah menerapkan digitalisasi selama Pandemi Covid-19, tetapi beberapa diantaranya masih belum merasakan penerap...
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Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdi... more Pendidikan kejuruan ditujukan untuk memberikan tenaga terampil tngkat menengah. Kegiatan pengabdian masyarakat ini diharapkan mampu memberikan keterampilan bagi seluruh guru, terutama untuk mempersiapkan SDM berperan aktif dalam menghasilkan tenaga operator akuntansi untuk memenuhi kebutuhan tenaga administrasi pemerintah daerah dan desa. Peran aktif SMK berupa penambahan penyampaian materi kompetensi akuntansi pemerintah, sehingga lulusannya dapat terserap di pemerintah daerah dan desa. Metode pelaksanaan pengabdian ini dilakukan di SMKN 51 bekerja sama dengan TIM MGMP Jakarta Timur 2 guna meningkatkan pemahaman para guru terhadap siklus akuntansi pemerintah daerah sehingga dapat melakukan pencatatan keuangan dan pelaporan keuangan di instansi pemerintah. Kegiatan ini meliputi 1) pemahaman tentang anggaran pemerintah dan dokumen pendukungnya, 2) siklus akuntansi pemerintahan, 3) pencatatan dan pelaporan keuangan pemerintah daerah dan bahan p...
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Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB)
Restaurant tax is one type of state income that can strengthen economic stability. However, due t... more Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The high...
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Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Apr 29, 2021
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Jurnal Akuntansi, Perpajakan, dan Auditing - JAPA, Sep 13, 2020
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International Journal of Entrepreneurship, 2021
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Jurnal Akuntansi dan Keuangan, 2022
This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The indepe... more This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.
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Jurnal Akuntansi dan Keuangan, 2022
This study aims to determine the effect of deferred tax expense, profitability, and leverage. The... more This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
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International Journal of Entrepreneurship, 2019
This study aims to investigate the role of ‘single entry method’ in improving the financial gover... more This study aims to investigate the role of ‘single entry method’ in improving the financial governance of Micro, Small and Medium Enterprises so as to assist SME owners in providing reliable and accountable information on financial position, improving the quality of work, making decisions, identifying business development, managing finances and facilitating access to finance. The primary data used in this study are questionnaires distributed to owners of SMEs in the area of Ciomas, Bogor. The obtained research sample consisted of 113 respondents. The study also uses descriptive qualitative research. This research uses a survey approach combined with a descriptive methodd to measure and analyse responses from respondents. The research process determined that SMEs have the ability and willingness to record financial transactions but still require training and mentoring program. For SMEs, "Single Entry" recording is an alternative method for recording simple accounting, espec...
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Academy of Accounting and Financial Studies Journal, 2018
Financial accounting standards non-public accountability (SAK ETAP) is a standard created to impr... more Financial accounting standards non-public accountability (SAK ETAP) is a standard created to improve the quality of SMEs financial statements in generating accounting information. Accounting information can help SMEs in making important decisions, identify business development, and manage finances so as to achieve more success. However, many SMEs have not been able to make a proper financial report in accordance with applicable standards. This study aims to determine the implementation of SAK ETAP in the SMEs sector. This study used primary data from questionnaires which distributed to owners of SMEs in the Ciomas, Bogor. The research sample consists of 113 owners. The research is quantitative research using simpe desciptive analysis which to know the perception of business owners in SMEs sector about: accounting recording, financial reporting routine, constraint in accounting recording and how to increase accounting knowledge for SMEs by descriptive method. This study analyzed the ...
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The Indonesian Government has been providing a business credit program to small and medium enterp... more The Indonesian Government has been providing a business credit program to small and medium enterprises (SMEs) for financing and working capital. The government wants SMEs to grow more rapidly because wider access to capital can accelerate a country's economic growth. This study aims to obtain empirical evidence of the influence of interest rate, inflation and the capital adequacy ratio on the distribution of SMEs credits by banks in Indonesia. This research focuses on three independent variables expected to affect interest Rate, inflation and capital adequacy ratio. The data used are secondary data from the Indonesian bank directory. The subjects of this research are eight banks that were awarded the Excellent Service Experience Award (ESEA) in Indonesia for the period 2007 - 2013. Fifty-six areas were investigated. We used quantitative analysis with multiple linear regression analysis tests to analyze the data. The results of this study show that interest rate andinflation affe...
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This study aimed to determine the influence of inflation,liquidity, andearnings variabilityon the... more This study aimed to determine the influence of inflation,liquidity, andearnings variabilityon thestock beta. The dependent variable in this study isstock betaand the independent variables in this research areinflation, liquidity, andearnings variability. inflation is measured by consumer price index, liquidity is measured by divisioncurrent assetwith number of current liability, andearnings variabilityis measured with deviation standard from price earning ratio. This study took a sample of mining companies listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that inflation, liquidity, andearnings variability simultaneously affectthestock beta. The partial hypothesis test result show that earnings variability have a significant affect thestock betawhileinflation and liquidity don't affect significant thestock price. Keywords: inflation...
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Journal of Southwest Jiaotong University, 2020
In Indonesia, micro, small, and medium enterprises contribute 60% to domestic economic growth and... more In Indonesia, micro, small, and medium enterprises contribute 60% to domestic economic growth and employ approximately 90% of the country’s productive workforce. These companies also serve as a buffer for the national economy in a crisis. The Indonesian Institute of Accountants asserted that the majority of micro, small, and medium enterprises experience difficulty in accessing assistance from banks and other funding sources. This difficulty for micro, small, and medium enterprise financial reports, whose completion is part of the standards implemented in the financial industry. This research explored the idea of accomplishing financial reports on the basis of EMKM (Entity or Micro, Small and Medium) standards in Jakarta. Primary data were collected using a descriptive quantitative questionnaire. The results showed that the application of accounting in several districts of Jakarta deviated from the Financial Accounting Standards of Indonesia. This deviation was due to the lack of kn...
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Jurnal Wahana Akuntansi, 2020
This research aims to determine the effect of tax penalties and tax authority services on taxpaye... more This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
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