Abstract. This research aims to analyze the impact of the utilization of technology and modernization of tax administration system on personal taxpayers compliance. Independent variables in this researchAbstrak. Penelitian ini bertujuan untuk menganalisis dampak pemanfaatan teknologi dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak pribadi. Variabel independen dalam penelitian ini adalah sistem administrasi perpajakan modern, peraturan pemerintah yang mendukung pemanfaatan teknologi informasi, modernisasi struktur organisasi, modernisasi strategi organisasi, peningkatan sumber daya manusia, good governance, dan whistleblowing system, sedangkan variabel dependennya adalah kepatuhan wajib pajak pribadi. Penelitian ini menggunakan data primer, dengan memberikan kuesioner kepada responden secara online kepada Wajib Pajak orang pribadi dan diisi oleh 180 responden. Metode pengambilan sampel dalam penelitian ini menggunakan metode convenience sampling. Analisis data menggunakan analisis regresi linier berganda. Secara parsial, hasil analisis dan hipotesis menunjukkan bahwa variabel sistem administrasi perpajakan modern, modernisasi strategi organisasi, tata pemerintahan yang baik dan sistem whistleblowing berpengaruh signifikan terhadap kepatuhan wajib pajak pribadi, sedangkan variabel lainnya adalah: peraturan pemerintah, modernisasi struktur organisasi, dan Juga peningkatan sumber daya manusia tidak berdampak terhadap kepatuhan wajib pajak pribadi.Kata Kunci: Pemanfaatan teknolog; modernisasi sistem administrasi perpajakan; Kepatuhan wajib pajak pribadi.
<p><em>This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. </em></p><p><em>The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.</em></p>
<p class="Style1"><em>This research is to be able to know and to obtain empirical evidence analysis of </em><em>the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method </em><em>(simple random sampling). The results of this study are significant influence between </em><em>organizational culture and internal control systems to the dependent variable detection </em><em>and prevention of fraud in the company or organization. This shows that jointly </em><em>(simultaneously) organizational culture and internal control systems can improve the </em><em>detection and prevention offraud in a company or organization. However, despite the </em><em>partial internal control system has significant influence on the detection and prevention </em><em>offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or </em><em>organization.</em></p><strong><em></em></strong>
<p class="Style2">The purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.</p><p class="Style2">Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.</p><p class="Style2">The result of regression model analyzing shows that audit delay is influenced by firm size. Also the result of regression model analyzing shows that timeliness is influenced firm size too.</p><p class="Style1"><strong><em>Keywords : </em></strong><strong><em>audit delay,timeliness, firm size, profitability the existence of intemal au-</em></strong><strong><em>ditor division, accountant public size</em></strong></p>
The article aims to find the probability effects of bank's health level using CAMEL ratio analysis.
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