This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.
{"title":"KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM","authors":"Luluk Musfiroh, Dwi Suhartini, Lina Dwi Mayasari","doi":"10.33005/baj.v4i1.135","DOIUrl":"https://doi.org/10.33005/baj.v4i1.135","url":null,"abstract":"This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124644895","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}
Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
{"title":"PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO","authors":"Bayu Rama Laksono, AcynthiaAyu Wilasittha","doi":"10.33005/baj.v4i1.117","DOIUrl":"https://doi.org/10.33005/baj.v4i1.117","url":null,"abstract":"Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"113 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120871330","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}
Penelitian ini bertujuan untuk menguji pengaruh variable gender, usia, IPK, pengalaman kerja dan tingkat pendidikan orang tua terhadap tingkat literasi keuangan mahasiswa FEB UPN “Veteran” Yogyakarta. Penelitian ini menggunakan metode purposive sampling penentuan sampel dalam penelitian ini menggunakan rumus slovin dengan tingkat error sebesar 10% sehingga diperoleh sampel penelitian sebanyak 104 responden di Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta. Teknik pengumpulan data dalam penelitian ini yaitu dengan menggunakan kuesioner. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Package for Social Sciense) versi 25. Hasil penelitian ini menunjukkan bahwa variabel IPK dan tingkat pendidikan orang tua berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa sedangkan variabel gender, usia dan pengalaman kerja tidak berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT LITERASI KEUANGAN MAHASISWA (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta)","authors":"Tuti Apriyanti, Sri Astuti, Ichsan Setiyo Budi","doi":"10.33005/baj.v4i1.113","DOIUrl":"https://doi.org/10.33005/baj.v4i1.113","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh variable gender, usia, IPK, pengalaman kerja dan tingkat pendidikan orang tua terhadap tingkat literasi keuangan mahasiswa FEB UPN “Veteran” Yogyakarta. Penelitian ini menggunakan metode purposive sampling penentuan sampel dalam penelitian ini menggunakan rumus slovin dengan tingkat error sebesar 10% sehingga diperoleh sampel penelitian sebanyak 104 responden di Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta. Teknik pengumpulan data dalam penelitian ini yaitu dengan menggunakan kuesioner. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Package for Social Sciense) versi 25. Hasil penelitian ini menunjukkan bahwa variabel IPK dan tingkat pendidikan orang tua berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa sedangkan variabel gender, usia dan pengalaman kerja tidak berpengaruh positif dan signifikan terhadap tingkat literasi keuangan mahasiswa. \u0000 ","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"402 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115244170","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}
Penelitian ini mengevaluasi keefektifan penerapan SPIP di Sub Bagian Keuangan atas proses penyusunan pelaporan keuangan Dinas Perindustrian dan Perdagangan (Disperindag) Sleman dengan berpedoman pada Peraturan Pemerintah Nomor 60 Tahun 2008 dan Peraturan Kepala BPKP Nomor 4 Tahun 2016. Hasilnya diperoleh skor 4,1363 atau berada pada level 4 “Terkelola & Terukur”. Angka ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah (SPIP) pada proses penyusunan laporan keuangan SKPD di Disperindag Sleman telah efektif tetapi belum optimum. Praktik pengendalian intern pada proses penyusunan laporan keuangan telah diterapkan sesuai kebijakan yang berlaku, terotomatisasi melalui Sistem Informasi Keuangan Daerah, dan terdokumentasi. Namun, terdapat beberapa kelemahan yaitu belum adanya evaluasi pada pembinaan Sumber Daya Manusia dan pembatasan akses pada sistem informasi keuangan, serta kegiatan evaluasi yang belum menggunakan sistem informasi untuk memantau perkembangan tindak lanjut evaluasi secara otomatis.
{"title":"EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) PADA PENYUSUNAN LAPORAN KEUANGAN DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SLEMAN","authors":"Desti Amalia, Abdul Halim","doi":"10.33005/baj.v4i1.133","DOIUrl":"https://doi.org/10.33005/baj.v4i1.133","url":null,"abstract":"Penelitian ini mengevaluasi keefektifan penerapan SPIP di Sub Bagian Keuangan atas proses penyusunan pelaporan keuangan Dinas Perindustrian dan Perdagangan (Disperindag) Sleman dengan berpedoman pada Peraturan Pemerintah Nomor 60 Tahun 2008 dan Peraturan Kepala BPKP Nomor 4 Tahun 2016. Hasilnya diperoleh skor 4,1363 atau berada pada level 4 “Terkelola & Terukur”. Angka ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah (SPIP) pada proses penyusunan laporan keuangan SKPD di Disperindag Sleman telah efektif tetapi belum optimum. Praktik pengendalian intern pada proses penyusunan laporan keuangan telah diterapkan sesuai kebijakan yang berlaku, terotomatisasi melalui Sistem Informasi Keuangan Daerah, dan terdokumentasi. Namun, terdapat beberapa kelemahan yaitu belum adanya evaluasi pada pembinaan Sumber Daya Manusia dan pembatasan akses pada sistem informasi keuangan, serta kegiatan evaluasi yang belum menggunakan sistem informasi untuk memantau perkembangan tindak lanjut evaluasi secara otomatis. \u0000 ","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129475759","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}
COVID-19 mengakibatkan berbagai sektor usaha khusunya UMKM menghadapi tantangan dan ketidakpastian yang jauh lebih besar dari sebelumnya, sehingga perlu membangun kemampuan beradaptasi yang lebih besar melalui proses digitalisasi, tantangan tersendiri bagi seluruh sektor usaha untuk beroperasi secara efisien dan aman. Selain itu, Salah satu cara yang dapat membantu mereka mempertahankan efisiensi dan operasi yang aman selama pandemi adalah mengadopsi digitalisasi atau mulai beralih dari cara berdagang secara konvensional ke perdagangan secara online yang kerap dikenal dengan istilah electronic commerce (e-commerce). Media pembelanjaan ini bukan merupakan hal yang baru. Namun, akibat keterbatasan dan pembatasan yang ada selama pandemi konsumen cenderung mengalami perubahan perilaku dalam berbelanja, sehingga tentunya hal ini akan berpengaruh terhadap peningkatan penjualan bisnis e-commerce. Penelitian bertujuan untuk mengidentifikasi bagaimana dampak dari perubahan perilaku konsumen saat pandemi COVID-19 terhadap peningkatan penjualan bisnis e-commerce di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan SPSS. kesimpulan dari penelitian ini menyatakan bahwa adanya perubahan perilaku konsumen akibat pandemi COVID-19 yang berpengaruh terhadap peningkatan penjualan bisnis E-Commerce di Kabupaten Sumenep. Yang berarti adanya pandemi mengakibatkan terjadi peningkatan pendapatan bagi para pelaku bisnis e-commerce, jika dibandingkan dengan sebelum adanya pandemi COVID-19.
{"title":"DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN BISNIS E-COMMERCE DI KABUPATEN SUMENEP","authors":"Istiyanatul Mahbubah, Sofie Yunida Putri","doi":"10.33005/baj.v4i1.119","DOIUrl":"https://doi.org/10.33005/baj.v4i1.119","url":null,"abstract":"COVID-19 mengakibatkan berbagai sektor usaha khusunya UMKM menghadapi tantangan dan ketidakpastian yang jauh lebih besar dari sebelumnya, sehingga perlu membangun kemampuan beradaptasi yang lebih besar melalui proses digitalisasi, tantangan tersendiri bagi seluruh sektor usaha untuk beroperasi secara efisien dan aman. Selain itu, Salah satu cara yang dapat membantu mereka mempertahankan efisiensi dan operasi yang aman selama pandemi adalah mengadopsi digitalisasi atau mulai beralih dari cara berdagang secara konvensional ke perdagangan secara online yang kerap dikenal dengan istilah electronic commerce (e-commerce). Media pembelanjaan ini bukan merupakan hal yang baru. Namun, akibat keterbatasan dan pembatasan yang ada selama pandemi konsumen cenderung mengalami perubahan perilaku dalam berbelanja, sehingga tentunya hal ini akan berpengaruh terhadap peningkatan penjualan bisnis e-commerce. Penelitian bertujuan untuk mengidentifikasi bagaimana dampak dari perubahan perilaku konsumen saat pandemi COVID-19 terhadap peningkatan penjualan bisnis e-commerce di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan SPSS. kesimpulan dari penelitian ini menyatakan bahwa adanya perubahan perilaku konsumen akibat pandemi COVID-19 yang berpengaruh terhadap peningkatan penjualan bisnis E-Commerce di Kabupaten Sumenep. Yang berarti adanya pandemi mengakibatkan terjadi peningkatan pendapatan bagi para pelaku bisnis e-commerce, jika dibandingkan dengan sebelum adanya pandemi COVID-19.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132662035","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}
This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department "Veteran" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.
{"title":"PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI","authors":"A ArifiyarAuzar, S. Anwar, Tituk Diah Widajantie","doi":"10.33005/baj.v4i1.110","DOIUrl":"https://doi.org/10.33005/baj.v4i1.110","url":null,"abstract":"This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department \"Veteran\" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134323388","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}
This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.
{"title":"ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur)","authors":"Tri Maryanti, Endah Susilowati","doi":"10.33005/baj.v4i1.128","DOIUrl":"https://doi.org/10.33005/baj.v4i1.128","url":null,"abstract":"This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128373137","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}
Whistleblowing system merupakan suatu sistem yang dirancang untuk melaporkan pelanggaran atau kecurangan yang terjadi dalam sebuah organisasi, akan tetapi seringkali ditemukan adanya berbagai hambatan yang dapat mencegah seseorang untuk mau menjadi whistleblower. Fenomena serupa juga terjadi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng yaitu masih terdapat pegawai pajak yang enggan melaksanakan whistleblowing internal meskipun tidak signifikan. Populasi dalam penelitian ini adalah para pegawai pajak yang bekerja di KPP Pratama Surabaya Gubeng yang berjumlah 109 orang. Teknik pengambilan sampel menggunakan simple random sampling, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu minimal 52 sampel dari keseluruhan anggota populasi. Penelitian ini dianalisis menggunakan pendekatan Partial Least Square (PLS) dengan alat analisis SmartPLS versi 2.0.m3. Temuan dari penelitian ini menunjukkan bahwa 1) kesadaran pegawai pajak untuk bekerja secara mandiri dan menjalankan tugas pokok secara efisiensi akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 2) kesadaran pegawai pajak untuk berperan aktif dalam meningkatkan produktivitas kerja akan cenderung membiarkan manajemen tingkat atas untuk mengetahui pelanggaran, 3) Semakin tinggi pegawai pajak mematuhi peraturan dan standar profesional maka melaporkan kepada supervisi terkait pelanggaran akan meningkat, 4) Tingginya tingkat keseriusan pelanggaran akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 5) Tinggi atau rendahnya status pelanggar tidak akan mempengaruhi niat melaksanakan whistleblowing internal akan mendorong pegawai pajak tersebut menggunakan saluran pelaporan, dan 6) Ancaman yang mungkin akan diterima pegawai pajak jika melaporkan pelanggaran tersebut akan mendorong pegawai pajak untuk menggunakan saluran pelaporan di dalam organisasi.
{"title":"DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG","authors":"Y. Amir, Hero Priono","doi":"10.33005/baj.v4i1.134","DOIUrl":"https://doi.org/10.33005/baj.v4i1.134","url":null,"abstract":"Whistleblowing system merupakan suatu sistem yang dirancang untuk melaporkan pelanggaran atau kecurangan yang terjadi dalam sebuah organisasi, akan tetapi seringkali ditemukan adanya berbagai hambatan yang dapat mencegah seseorang untuk mau menjadi whistleblower. Fenomena serupa juga terjadi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng yaitu masih terdapat pegawai pajak yang enggan melaksanakan whistleblowing internal meskipun tidak signifikan. Populasi dalam penelitian ini adalah para pegawai pajak yang bekerja di KPP Pratama Surabaya Gubeng yang berjumlah 109 orang. Teknik pengambilan sampel menggunakan simple random sampling, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu minimal 52 sampel dari keseluruhan anggota populasi. Penelitian ini dianalisis menggunakan pendekatan Partial Least Square (PLS) dengan alat analisis SmartPLS versi 2.0.m3. Temuan dari penelitian ini menunjukkan bahwa 1) kesadaran pegawai pajak untuk bekerja secara mandiri dan menjalankan tugas pokok secara efisiensi akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 2) kesadaran pegawai pajak untuk berperan aktif dalam meningkatkan produktivitas kerja akan cenderung membiarkan manajemen tingkat atas untuk mengetahui pelanggaran, 3) Semakin tinggi pegawai pajak mematuhi peraturan dan standar profesional maka melaporkan kepada supervisi terkait pelanggaran akan meningkat, 4) Tingginya tingkat keseriusan pelanggaran akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 5) Tinggi atau rendahnya status pelanggar tidak akan mempengaruhi niat melaksanakan whistleblowing internal akan mendorong pegawai pajak tersebut menggunakan saluran pelaporan, dan 6) Ancaman yang mungkin akan diterima pegawai pajak jika melaporkan pelanggaran tersebut akan mendorong pegawai pajak untuk menggunakan saluran pelaporan di dalam organisasi.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129641214","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}
In the time of the Covid-19 virus pandemic, human health resources are essential to treating patients or communities affected by the virus. In a form of appreciation for their work, Governments provide income tax incentives on income received by human resources or taxpayers working in the field of health, especially those dealing with patients or communities affected by the Covid-19 virus. There are some forms or schemes of tax incentives that are taxpayers receive. This research goal wants to study and explore what forms of incentives taxpayers receive. The study will provide a simulation of incentives that taxpayers will receive. Thus, taxpayers that treat patients or communities affected by the Covid-19 virus can understand the application and accounting of income tax incentives it receives.
{"title":"TINJAUAN INSENTIF PPh BAGI SDM DI BIDANG KESEHATAN DALAM MASA PANDEMI VIRUS COVID-19","authors":"Irawan Purwo Aji","doi":"10.33005/BAJ.V3I2.105","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.105","url":null,"abstract":"In the time of the Covid-19 virus pandemic, human health resources are essential to treating patients or communities affected by the virus. In a form of appreciation for their work, Governments provide income tax incentives on income received by human resources or taxpayers working in the field of health, especially those dealing with patients or communities affected by the Covid-19 virus. There are some forms or schemes of tax incentives that are taxpayers receive. This research goal wants to study and explore what forms of incentives taxpayers receive. The study will provide a simulation of incentives that taxpayers will receive. Thus, taxpayers that treat patients or communities affected by the Covid-19 virus can understand the application and accounting of income tax incentives it receives.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133519086","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}
This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
{"title":"PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN)","authors":"Tituk Diah Widajantie, S. Anwar","doi":"10.33005/BAJ.V3I2.103","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.103","url":null,"abstract":"This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125285557","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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