Jurnal Keberlanjutan (Journal of Sustainability)
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The Effect Of Tax Sanctions And Income Levels On Taxpayer Compliance With Awareness As Intervening Variables
Full text linkThe research objectives are: (1) to analyze the effect of tax sanctions, income levels and taxpayer awareness on taxpayer compliance. (2) to analyze the effect of tax sanctions and income levels on taxpayer awareness. (3) to analyze the effect of taxpayer awareness in mediating the effect of tax sanctions and income levels on taxpayer compliance. This research uses explanatory research type. The sample used is 75 individual taxpayer respondents at KPP Pratama Probolinggo. The statistical analysis used was the WarpPLS method. The result of the study indicates that: (1) There is no significant effect from tax sanctions upon the taxpayer compliance. (2) There are significant effect from income levels and taxpayer awareness upon the taxpayer compliance. (3) There are significant effect from tax sanctions and income levels upon the taxpayers awareness. (4)Taxpayer awareness cannot mediate the effect of tax sanctions and income levels on taxpayer compliance
Determinants of Accounting Information System in pt. Indomarco Adi Prima, Jember Branch
Full text linkThe fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable
Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure
Full text linkThis study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit
Effect Of Easy In The Use, Trust And Benefits Of The Use Of Mobile Banking Services
Full text linkMobile Banking, also known as M-Banking and SMS banking is a terminal used for checking balances, financial transactions, payments using mobile devices such as cell phones. Mobile Banking is currently mostly demonstrated via SMS or Mobile Internet but can also use mobile device download programs. This study aims to determine the effect of Ease of Use, Trust, and Benefits of Using Mobile Banking Services on Students of the Faculty of Economics and Business, Warmadewa University. The research method uses a questionnaire while data analysis uses multiple linear regression. The research sample was 50 mobile banking users. The results of this study indicate that ease of use has a positive and significant effect on the use of mobile banking services, trust has a positive and significant effect on the use of mobile banking services, and benefits have a positive and significant effect on usage. mobile banking services
The Effect Of Taxation Knowledge, Tax Sanctions And Quality Of Service On Compliance Underground Water Tax
Full text linkOne of the potential regional revenues is local taxes. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this study is multiple linear regression analysis processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency