Journal of Business, Accounting and Finance

The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable

2025-04-26T08:09:03+08:00

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner.The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05

The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency

2025-04-26T08:19:20+08:00

This study aims to determine the influence of internal control systems on the accountability of APBDes management in Lemahsugih district Majalengka Regency. This study uses a quantitative approach as a research method. This study uses primary data obtained through questionnaires. The sampling method applied in this study is purposive sampling. The number of samples used in this study is 75 respondents. Data analysis was conducted using various methods, including descriptive statistical analysis, normality test, linearity test, heteroscedasticity test, simple linear regression analysis, t-test, as well as testing for correlation coefficient, and determination coefficient. The results of this study obtained a regression coefficient value of 0.621 or 62.1%. The calculated t-value of 6.638 is greater than the table t-value of 1.993, and the significance value of 0.000 is less than 0.05. Therefore, it can be concluded that there is an effect of the internal control system on the accountability of APBDes management in Lemahsugih District Majalengka Regency. The magnitude of this effect is reflected in determination coefficient value of 0.376 or 37.6%. This means that the internal control system has an influence on the accountability of APBDes management in Lemahsugih District, Majalengka Regency by 37.6%. The remaining 62.4% is influenced by other variables not examined in this study. Thus, a strong internal control system helps to improve the accountability of APBDes management.

The Influence of Tax Incentives on UMKM Taxpayer Compliance. (Study at Kantor Pelayanan Pajak Pratama Subang

2025-04-26T08:24:34+08:00

Based on the phenomenon that occurred at KPP Pratama Subang, many UMKM Taxpayers still do not calculate and report their taxes. This study uses a quantitative method with a survey approach, and the population is taken from the number of UMKM taxpayers registered at KPP Pratama Subang, which amounts to 26,466, so the sample obtained from the Slovin formula calculation is 100 respondents. Data collection was carried out by distributing questionnaires using the simple random sampling method. The data analysis technique used is the Statistical Package For Social Science (SPSS) 25. The results show that the correlation coefficient between Tax Incentives and UMKM Taxpayer Compliance is 15.21%. Based on the research findings, it shows that Tax Incentives have a significant effect on UMKM Taxpayer Compliance

The Effect of Profitability and Transfer Pricing on Tax Avoidance in LQ45 Companies Listed on The IDX For The 2021-2024 Period

2025-04-26T08:31:52+08:00

This study aims to analyze the effect of profitability and transfer pricing on tax avoidance in LQ45 companies listed on the IDX for the 2021-2024 period. The independent variables in this study are profitability and transfer pricing. While the dependent variable in this study is tax avoidance. The population and sample in this study are companies listed on the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sampling method used is purposive sampling, according to the predetermined criteria, a sample of 12 companies was obtained and a total of 48 financial report sample data. The analysis techniques used are descriptive analysis tests, classical assumption tests, hypothesis tests, namely multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, t tests and F tests. This study is a quantitative study where data is processed using the SPSS version 26 application. The results of this study indicate that partially profitability has a significant negative effect on tax avoidance and transfer pricing does not affect tax avoidance. In addition, profitability and transfer pricing do not simultaneously affect tax avoidance.

The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers)

2025-04-26T08:39:30+08:00

This study aims to test the hypothesis and produce empirical evidence regarding the effect of tax socialization and the application of e-samsat on the compliance of motor vehicle taxpayers with tax sanctions as a moderation variable. This study uses a quantitative approach with a sample of 100 respondents with a sampling technique, namely Simple Random Sampling. The data was analyzed using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of the SPSS 29 program. The results of the study showed that the variable of tax socialization had no significant effect on taxpayer compliance (0,091>0,05). Implementation of e-samsat had a significant positive effect on taxpayer compliancae (0,001<0,05). Based on the Moderated Regression Analysis (MRA) test, the tax socialization interaction moderated by tax sanctions has a significant value of 0,504>0,05, so it is stated that tax sanctions are not able to strengthen tax socialization on taxpayer compliance. Implementation of e-samsat moderated by tax sanctions has a signifcant value of 0,391>0,05 so that it is stated that tax sanctions are not able to strengthen the relationship between the implementation of e-samsat and taxpayer compliance

The Effect of Independence, Accountability, and Due Professional Care in the Performance of Auditors at the Sumedang Regency Regional Government Inspectorate

2025-04-26T08:50:44+08:00

This research seeks to examine the impact of independence, accountability, and due professional care on the performance of auditors within the Sumedang Regency Regional Government Inspectorate. This study utilizes a quantitative approach through the implementation of a survey method. The data was collected through the distribution of questionnaires to auditors at the Sumedang Regency Inspectorate and subsequently analyzed using multiple linear regression techniques. The results demonstrate that, both individually and collectively, the three independent variables have a positive and significant impact on auditor performance. The findings highlight the importance of cultivating an independent mindset, improving accountability, and implementing a suitable care approach to attain exceptional audit performance.

The Effect of Return on Asset (ROA) and Return on Equity (ROE) on Company Value in Cigarette Companies Listed on the Indonesia Stock Exchange in 2021 – 2023

2025-04-26T08:59:33+08:00

The purpose of this study is to determine how ROA and ROE affect the value of the company. The subject of this quantitative research is a cigarette company listed on the Indonesia Stock Exchange from 2021 to 2023. Four observational data were collected after the purposive sampling method was used to select the study sample. Data from the Annual Report was used in this study. This data was tested by multiple linear regression. The results of the study showed that ROA and ROE partially did not affect the company's value.

Performance Analysis of the Accounting Information System on the Regional Owned Enterprise (BUMD) Tirta Medal Sumedang

2025-04-26T09:44:53+08:00

This study examines the performance of accounting information systems at BUMD Tirta Medal Sumedang. The research method used is qualitative-descriptive, with a focus on the collection of primary data through interviews and secondary data via literature reviews. The results of the research showed that the performance of the accounting information system at BUMD Tirta Medal Sumedang is already optimal; the information system of Situntas Accounting is considered to have met the needs based on the characteristics of the company; it is easy to understand and operate; and the quality of the financial information generated is timely, relevant, and accurate. The results of this research provide recommendations for the development of cash flow report features with direct methods, synchronization of recording of customer payments paid through bank transfer system on accounting system, digitization of records on fixed asset details and spread details of branch network BUMD Tirta Medal Sumedang, integration with other information systems such as the information system of the planning part, human resources information system, and customer service information system. The implementation of these measures is expected to improve the performance of accounting information systems as well as provide more accurate, relevant, and timely financial information to BUMD Tirta Medal Sumedang.

Implementation of Mosque Economic Business Administration (UEM) Based on PSAK 45 at Masjid Jami Al-Purqon: Efforts Towards Transparency and Economic Empowerment

2025-04-26T09:50:35+08:00

Mosque Economic Business (UEM) is one of the activities carried out by mosque managers in order to increase the prosperity of mosques and the people around them. UEM activities require administration to ensure that the financial resources and assets of the mosque are managed effectively and efficiently. The method used in this research is descriptive analysis with the object of researchis Masjid Jami Al-Purqon and the data used is primary. Masjid Jami Al-Purqon is in the Dusun Sindang Taman RT. 05/RW. 07 Cipanas, Tanjungkerta. There are several problems, including limited human resources in managing DKM, loan activities already exist but the implementation is less effective, and administrative records are not in accordance with PSAK. After carrying out the socialization, there were several changes that helped for the financial recording of the Masjid Jami Al-Purqon, including minutes, proof of cash in and proof of cash out of the cash book, as well as financial reports in accordance with PSAK 45. By holding UEM socialization, it is hoped that it can increase public understanding and awareness of the importance of good UEM management and in accordance with sharia principles, so that it can provide optimal benefits for religious and social activities.