Pub Date : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.24
R. Nugraha
{"title":"MENGGAGAS PENERAPAN KODE ETIK AKUNTAN PUBLIK DALAM BUDAYA BUGIS","authors":"R. Nugraha","doi":"10.21776/ub.jamal.2021.12.2.24","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.24","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"31 122","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41259717","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.18
M. Sudarma, I. N. Darmayasa
{"title":"HISTORISITAS FILOSOFIS KONSEP PEMAJAKAN DIVIDEN PADA UNDANG-UNDANG CIPTA KERJA","authors":"M. Sudarma, I. N. Darmayasa","doi":"10.21776/ub.jamal.2021.12.2.18","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.18","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46871757","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}
taxpayers, namely rational tax compliance, commitment, situational, aggressive, and passive. This grouping results in a better understanding of the behavior of taxpayers. In addition, this grouping results in different taxation policies by tax authorities. Theory and Practical Implications – This study provides empirical facts on the existence of taxpayers ranging from obedient to non-compliant. Tax authorities can use these findings to determine differentiation in implementing tax policies. Novelty – The cluster approach provides a better understanding of compliance behavior.
{"title":"URGENSI DIFERENSIASI KEBIJAKAN PAJAK BERDASARKAN RISIKO KEPATUHAN","authors":"Yenni Mangoting, Angela Agnes Iriyanto, Sherina Halim, Velisya Velisya","doi":"10.21776/ub.jamal.2021.12.2.16","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.16","url":null,"abstract":"taxpayers, namely rational tax compliance, commitment, situational, aggressive, and passive. This grouping results in a better understanding of the behavior of taxpayers. In addition, this grouping results in different taxation policies by tax authorities. Theory and Practical Implications – This study provides empirical facts on the existence of taxpayers ranging from obedient to non-compliant. Tax authorities can use these findings to determine differentiation in implementing tax policies. Novelty – The cluster approach provides a better understanding of compliance behavior.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44177745","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.19
G. Santoso, B. Soeherman
{"title":"LEANOVATION SEBAGAI REVOLUSI AKUNTANSI MANAJEMEN PADA SISTEM CROWDFUNDING","authors":"G. Santoso, B. Soeherman","doi":"10.21776/ub.jamal.2021.12.2.19","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.19","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44455020","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.25
Sarwenda Biduri, Dinda Usik Kusuma Wardani, S. Hermawan, Wiwit Hariyanto
{"title":"SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI","authors":"Sarwenda Biduri, Dinda Usik Kusuma Wardani, S. Hermawan, Wiwit Hariyanto","doi":"10.21776/ub.jamal.2021.12.2.25","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.25","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47428912","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.26
Anang Suwitoyo, Tarjo Tarjo, Alexander Anggono
{"title":"MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN","authors":"Anang Suwitoyo, Tarjo Tarjo, Alexander Anggono","doi":"10.21776/ub.jamal.2021.12.2.26","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.26","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49253021","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.21
N. Suryani, I. Budiasih, I. Sudana, I. G. A. Wirajaya
{"title":"MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN","authors":"N. Suryani, I. Budiasih, I. Sudana, I. G. A. Wirajaya","doi":"10.21776/ub.jamal.2021.12.2.21","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.21","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41923711","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 : 2021-08-31DOI: 10.21776/ub.jamal.2021.12.2.17
Mochammad Nurul, H. Hamidah
{"title":"MAKNA INVESTASI BERDASARKAN MENTAL ACCOUNTING DAN GENDER","authors":"Mochammad Nurul, H. Hamidah","doi":"10.21776/ub.jamal.2021.12.2.17","DOIUrl":"https://doi.org/10.21776/ub.jamal.2021.12.2.17","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47459249","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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