This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.
Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing
This study was conducted to examine the factors affecting the level of disclosure of local government financial statements. The study uses the internal control system as a moderating variable. Local government financial reports in Indonesia were the subject of this study’s audit by the Supreme Audit Agency. The number of research samples used was 487 local/city governments in Indonesia for the 2021 period with purposive sampling as a sampling technique. In this study, the Structural Equation Model-Partial Least Square (SEM-PLS) Version 3 data analysis method was employed. Based on the test results, it was found that local government budget expenditures (β = 0.263; p < 0.05) have a significant effect on the level of financial statement disclosure. Meanwhile, financial condition (β = 0.173; p > 0.05) has no significant effect on the level of financial statement disclosures. The internal control system as a moderating variable can moderate the influence of local government budget expenditure (β = 0.263; p < 0.05) on the level of disclosure of financial statements, but cannot moderate the effect of financial condition (β = –0.073; p > 0.05) on the level of disclosure of financial statements. Local governments in Indonesia are expected to be able to further optimize disclosure in accordance with Government Regulations in the future. One of the approaches used by regional governments to execute financial report transparency is the use of information technology to satisfy social expectations more effectively and efficiently.
This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
Bangko Pusako is a sub-district in district Rokan Hilir, Riau. Mostly the native works as palm oil farm workers and pineapple farmer.Regardless, people need the knowledge to manage local potensial through understanding about business they’ll gonna run, the law, and also simple financial report to develop local potensial becoming potensial business.This program (communities devotion) has a goal to enhancing knowledge of society in Bangko Pusako, especially housewife and daughter of palm oil farm worker, about how pineapple fruit is processed as jam and dodol (traditional food of Indonesia) by diversification. Other goals include entrepreneurship foundation, business law, competitiveness analysis of processed pineapple products, and simply financial report’s training in term to manage business processed pineapple product diversification. So that it can improve the economic welfare of the family in the villages in the Bangko Pusako sub-district, Rokan Hilir district. From the results of the program evaluation, there have been several mothers who make pineapple jam and sell it to neighbors based on orders for cake jam and some sell lunkhead pineapple to schools which are packaged in small plastic.
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