Pub Date : 2018-10-02DOI: 10.30587/jiatax.v2i1.970
G. Febriyanti
The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.
{"title":"Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan","authors":"G. Febriyanti","doi":"10.30587/jiatax.v2i1.970","DOIUrl":"https://doi.org/10.30587/jiatax.v2i1.970","url":null,"abstract":"The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116502553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-02DOI: 10.30587/jiatax.v1i2.1026
M. Aufa
This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality
{"title":"Penganggaran Daerah: Dinamika Politik Menuju Konsensus","authors":"M. Aufa","doi":"10.30587/jiatax.v1i2.1026","DOIUrl":"https://doi.org/10.30587/jiatax.v1i2.1026","url":null,"abstract":"This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. \u0000This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131987705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-02DOI: 10.30587/jiatax.v1i2.1019
Retno Wulandari, Tumirin Tumirin, S. Suwandi
The purpose of the research is to know the relationship between corporate governance and non financial corporate performance. The rating of corporate governance perception index (CGPI) is used by the Indonesian Intitute for Corporate Governance to meansure the corporate governance implementation, employee productivity as a business internal prespective measurement, and employee development corverage as a learning and growth perspective measurement. This research also uses control variable that are activa composition and growth opportunities. Using a multiple regression to test the hypothesis that corporate governance and non financial corporate performance are positively related. The analysis shows that there is a significant positive relationship between corporate governance index and employee productivity, but there is no significant positive between corporate governance and employee development coverage.
{"title":"Good Corporate Governance dan Kinerja Non Keuangan","authors":"Retno Wulandari, Tumirin Tumirin, S. Suwandi","doi":"10.30587/jiatax.v1i2.1019","DOIUrl":"https://doi.org/10.30587/jiatax.v1i2.1019","url":null,"abstract":"The purpose of the research is to know the relationship between corporate governance and non financial corporate performance. The rating of corporate governance perception index (CGPI) is used by the Indonesian Intitute for Corporate Governance to meansure the corporate governance implementation, employee productivity as a business internal prespective measurement, and employee development corverage as a learning and growth perspective measurement. This research also uses control variable that are activa composition and growth opportunities. Using a multiple regression to test the hypothesis that corporate governance and non financial corporate performance are positively related. The analysis shows that there is a significant positive relationship between corporate governance index and employee productivity, but there is no significant positive between corporate governance and employee development coverage.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130357933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-07DOI: 10.30587/JIATAX.V1I2.528
S. Sulistiowati, S. Syaiful
Penelitian ini bertujuan untuk mengungkap serta memaknai tentang kepatuhan wajib pajak pasca tax amnesty dari sudut pandang wajib pajak orang pribadi dan konsultan pajak. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif, dengan paradigma interpretif. Sumber data yaitu data primer yang diperoleh dari hasil wawancara mendalam dengan beberapa informan yang memenuhi kriteria dalam penelitian ini. Hasil penelitian ini yaitu wajib pajak memaknai kepatuhan pasca tax amnesty sebagai suatu tarif matematis untuk menebus kesalahan dalam pelaporan pajak. Tax amnesty sebagai kesempatan emas untuk menghindari pengawasan dan pemeriksaan pajak. Konsultan pajak memaknai kepatuhan pasca tax amnesty sebagai suatu dilema yang dialami oleh wajib pajak karena unsur keterpaksaan dan ketakutan terhadap ancaman peraturan. Tax amnesty tidak secara otomatis meningkatkan kepatuhan wajib pajak. Indonesia dapat menciptakan kepatuhan sukarela apabila pemerintah mengubah definisi pajak menjadi kontraprestasi secara langsung dan bersentuhan dengan aktivitas kehidupan sehari-hari masyarakat.
{"title":"Mengungkap Realitas Kepatuhan Wajib Pajak Pasca Tax Amnesty","authors":"S. Sulistiowati, S. Syaiful","doi":"10.30587/JIATAX.V1I2.528","DOIUrl":"https://doi.org/10.30587/JIATAX.V1I2.528","url":null,"abstract":"Penelitian ini bertujuan untuk mengungkap serta memaknai tentang kepatuhan wajib pajak pasca tax amnesty dari sudut pandang wajib pajak orang pribadi dan konsultan pajak. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif, dengan paradigma interpretif. Sumber data yaitu data primer yang diperoleh dari hasil wawancara mendalam dengan beberapa informan yang memenuhi kriteria dalam penelitian ini. Hasil penelitian ini yaitu wajib pajak memaknai kepatuhan pasca tax amnesty sebagai suatu tarif matematis untuk menebus kesalahan dalam pelaporan pajak. Tax amnesty sebagai kesempatan emas untuk menghindari pengawasan dan pemeriksaan pajak. Konsultan pajak memaknai kepatuhan pasca tax amnesty sebagai suatu dilema yang dialami oleh wajib pajak karena unsur keterpaksaan dan ketakutan terhadap ancaman peraturan. Tax amnesty tidak secara otomatis meningkatkan kepatuhan wajib pajak. Indonesia dapat menciptakan kepatuhan sukarela apabila pemerintah mengubah definisi pajak menjadi kontraprestasi secara langsung dan bersentuhan dengan aktivitas kehidupan sehari-hari masyarakat.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133132026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-01DOI: 10.30587/jiatax.v1i1.447
Ninik Khuzaimah, S. Hermawan
This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.
{"title":"Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak","authors":"Ninik Khuzaimah, S. Hermawan","doi":"10.30587/jiatax.v1i1.447","DOIUrl":"https://doi.org/10.30587/jiatax.v1i1.447","url":null,"abstract":"This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127403242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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