This study empirically examines the factors that influence the level of disclosure of local gover... more This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are independent variables in this study. The dependent variable is the degree of disclosure of local government financial statements (LKPD). The population used in this study is the financial statements of local governments in Indonesia that have been audited by BPK RI. The sample on this study consisted of 338 district/city governments on Java Island in 2018–2020 with purposive sampling. The test carried out is Multiple Linear Regression analysis using STATA version 16. Based on the results that have been analyzed, it can be concluded that the ratio of financial independence and intergovernmental revenue has a significant effect on the level of LKPD disclosure. Meanwhile, capital expenditure and legislative siz...
Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. Th... more Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement a...
The purpose of this study was to examine the effect of professional ethics, individual morality a... more The purpose of this study was to examine the effect of professional ethics, individual morality and understanding of accounting information systems on auditor performance with independence as moderation. This research was conducted at Publik Accounting Firm in DKI Jakarta. Dependent variable in this study are auditor performance. The independent variables are professional ethics, individual morality and understanding of accounting information systems. Moderation variables use independence. The population in this study Publik Accounting Firm in DKI Jakarta. Sampling technique using Purposive Sampling Method. This method requires taking as many samples as the amount determined by the researcher as a target that must be met. The sample in this study were 16 Public Accounting Firms in DKI Jakarta with 140 auditors. Methods of data collection using questionnaire method. Data testing in this study uses validity, reliability and hypothesis testing. Data processing was done using Partial Le...
Variabel eksogen yaitu e-faktur dan pengetahuan pajak. Untuk variabel endogen yaitu penerimaan pa... more Variabel eksogen yaitu e-faktur dan pengetahuan pajak. Untuk variabel endogen yaitu penerimaan pajak, serta untuk variabel moderasi yaitu kepatuhan wajib pajak. Populasi dalam penelitian ini adalah Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Sunter, di Jakarta Utara dengan sampel yang diperoleh sebanyak 97 responden dari populasi 4,680 Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Sunter yang berada di Jakarta Utara. Metode yang digunakan yaitu purposive sampling. Penelitian ini disimpulkan bahwa e-faktur memiliki pengaruh signifikan terhadap penerimaan pajak, pengetahuan pajak memiliki pengaruh tidak signifikan terhadap penerimaan pajak. Interaksi moderasi dalam kepatuhan wajib pajak sebagai variabel moderating berpengaruh negatif dalam pemoderasian e-faktur terhadap penerimaan pajak, serta interaksi moderasi kepatuhan wajib pajak sebagai variabel moderating berpengaruh negatif dalam pemoderasian pengetahuan pajak terhadap penerimaan ...
Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam r... more Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam rangka menyusun kebijakan pajak untuk wajib pajak UMKM. Variabel dimensi moral pajak diprediksi dengan variabel kemasyarakatan dan variabel ekonomi. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Adanya fenomena wajib pajak UMKM yang mengikuti tax amnesty periode I yang sedikit menarik peneliti untuk menguji bagaimana sebenarnya pengaruh dimensi moralitas pajak, didefinisikan sebagai motivasi dasar individu untuk membayar pajak, terhadap kepatuhan pajak UMKM di Kota Jakarta Utara. Dimensi moralitas pajak yang diuji adalah faktor demografi, sistem perpajakan, faktor pengelakan pajak, kondisi ekonomi dan tingkat kepercayaan. Penelitian ini juga melihat karakteristik budaya masyarakat untuk mendukung hasil penelitian. Jumlah populasi yang digunakan dalam penelitian ini Wajib pajak Orang Pribadi yang memiliki UMKM di Jakarta Utara. Penelitian menggunakan data primer...
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2020
Studying the distribution of income is an important issue to know what factors which affect to ma... more Studying the distribution of income is an important issue to know what factors which affect to make income distribution more equitable, what factors can be the key to resolving the problem of income inequality, and shortening the distance between the poor and the rich. This paper studies the relationship between human capital, inflation rate, unemployment rate, physical capital, fiscal expenditure, gross domestic product growth, and urbanization on income inequality in 52 Lower Middle-Income Countries throughout 1990-2014. The authors estimate the impact of seven independent variables on income inequality as a dependent using Prais-Winsten with the robust model over period 1990-2014 at 52 Lower Middle-Income Countries. The results indicate an increase in human capital (gross school enrollment tertiary) can make the income distribution more even in the long run. The writers conclude that increases in human capital can reduce Gini coefficient and hence make income distribution fairer.
Penelitian ini bertujuan untuk menguji persepsi dimensi Keadilan Pajak pada perilaku Kepatuhan Wa... more Penelitian ini bertujuan untuk menguji persepsi dimensi Keadilan Pajak pada perilaku Kepatuhan Wajib Pajak Orang Pribadi (WPOP). Richardson dan Giligan (2005) mengidentifikasi lima dimensi keadilan pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Utara Penelitian ini menggunakan desain survey dengan kuesioner sebagai instrumennya. Pada penelitian ini, yang menjadi sampel adalah Wajib Pajak Orang Pribadi yang bekerja sebagai pegawai negeri sipil (PNS) dan karyawan swasta. Jumlah sampel yang digunakan adalah sebanyak 120 Wajib Pajak Orang Pribadi Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling (sampel berdasarkan kriteria). Alat analisis yang digunakan adalah analisis deskriptif, evaluasi m easurement model dan pengujian model struktural. Data diolah dengan program aplikasi PLS. Hasil penelitian menunjukkan bahwa: 1) Keadilan Pajak (X) mempunyai pengaruh yang signifikan terhadap Kepatuhan W...
This study empirically examines the factors that influence the level of disclosure of local gover... more This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are independent variables in this study. The dependent variable is the degree of disclosure of local government financial statements (LKPD). The population used in this study is the financial statements of local governments in Indonesia that have been audited by BPK RI. The sample on this study consisted of 338 district/city governments on Java Island in 2018–2020 with purposive sampling. The test carried out is Multiple Linear Regression analysis using STATA version 16. Based on the results that have been analyzed, it can be concluded that the ratio of financial independence and intergovernmental revenue has a significant effect on the level of LKPD disclosure. Meanwhile, capital expenditure and legislative siz...
Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. Th... more Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement a...
The purpose of this study was to examine the effect of professional ethics, individual morality a... more The purpose of this study was to examine the effect of professional ethics, individual morality and understanding of accounting information systems on auditor performance with independence as moderation. This research was conducted at Publik Accounting Firm in DKI Jakarta. Dependent variable in this study are auditor performance. The independent variables are professional ethics, individual morality and understanding of accounting information systems. Moderation variables use independence. The population in this study Publik Accounting Firm in DKI Jakarta. Sampling technique using Purposive Sampling Method. This method requires taking as many samples as the amount determined by the researcher as a target that must be met. The sample in this study were 16 Public Accounting Firms in DKI Jakarta with 140 auditors. Methods of data collection using questionnaire method. Data testing in this study uses validity, reliability and hypothesis testing. Data processing was done using Partial Le...
Variabel eksogen yaitu e-faktur dan pengetahuan pajak. Untuk variabel endogen yaitu penerimaan pa... more Variabel eksogen yaitu e-faktur dan pengetahuan pajak. Untuk variabel endogen yaitu penerimaan pajak, serta untuk variabel moderasi yaitu kepatuhan wajib pajak. Populasi dalam penelitian ini adalah Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Sunter, di Jakarta Utara dengan sampel yang diperoleh sebanyak 97 responden dari populasi 4,680 Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Sunter yang berada di Jakarta Utara. Metode yang digunakan yaitu purposive sampling. Penelitian ini disimpulkan bahwa e-faktur memiliki pengaruh signifikan terhadap penerimaan pajak, pengetahuan pajak memiliki pengaruh tidak signifikan terhadap penerimaan pajak. Interaksi moderasi dalam kepatuhan wajib pajak sebagai variabel moderating berpengaruh negatif dalam pemoderasian e-faktur terhadap penerimaan pajak, serta interaksi moderasi kepatuhan wajib pajak sebagai variabel moderating berpengaruh negatif dalam pemoderasian pengetahuan pajak terhadap penerimaan ...
Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam r... more Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam rangka menyusun kebijakan pajak untuk wajib pajak UMKM. Variabel dimensi moral pajak diprediksi dengan variabel kemasyarakatan dan variabel ekonomi. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Adanya fenomena wajib pajak UMKM yang mengikuti tax amnesty periode I yang sedikit menarik peneliti untuk menguji bagaimana sebenarnya pengaruh dimensi moralitas pajak, didefinisikan sebagai motivasi dasar individu untuk membayar pajak, terhadap kepatuhan pajak UMKM di Kota Jakarta Utara. Dimensi moralitas pajak yang diuji adalah faktor demografi, sistem perpajakan, faktor pengelakan pajak, kondisi ekonomi dan tingkat kepercayaan. Penelitian ini juga melihat karakteristik budaya masyarakat untuk mendukung hasil penelitian. Jumlah populasi yang digunakan dalam penelitian ini Wajib pajak Orang Pribadi yang memiliki UMKM di Jakarta Utara. Penelitian menggunakan data primer...
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2020
Studying the distribution of income is an important issue to know what factors which affect to ma... more Studying the distribution of income is an important issue to know what factors which affect to make income distribution more equitable, what factors can be the key to resolving the problem of income inequality, and shortening the distance between the poor and the rich. This paper studies the relationship between human capital, inflation rate, unemployment rate, physical capital, fiscal expenditure, gross domestic product growth, and urbanization on income inequality in 52 Lower Middle-Income Countries throughout 1990-2014. The authors estimate the impact of seven independent variables on income inequality as a dependent using Prais-Winsten with the robust model over period 1990-2014 at 52 Lower Middle-Income Countries. The results indicate an increase in human capital (gross school enrollment tertiary) can make the income distribution more even in the long run. The writers conclude that increases in human capital can reduce Gini coefficient and hence make income distribution fairer.
Penelitian ini bertujuan untuk menguji persepsi dimensi Keadilan Pajak pada perilaku Kepatuhan Wa... more Penelitian ini bertujuan untuk menguji persepsi dimensi Keadilan Pajak pada perilaku Kepatuhan Wajib Pajak Orang Pribadi (WPOP). Richardson dan Giligan (2005) mengidentifikasi lima dimensi keadilan pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Utara Penelitian ini menggunakan desain survey dengan kuesioner sebagai instrumennya. Pada penelitian ini, yang menjadi sampel adalah Wajib Pajak Orang Pribadi yang bekerja sebagai pegawai negeri sipil (PNS) dan karyawan swasta. Jumlah sampel yang digunakan adalah sebanyak 120 Wajib Pajak Orang Pribadi Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling (sampel berdasarkan kriteria). Alat analisis yang digunakan adalah analisis deskriptif, evaluasi m easurement model dan pengujian model struktural. Data diolah dengan program aplikasi PLS. Hasil penelitian menunjukkan bahwa: 1) Keadilan Pajak (X) mempunyai pengaruh yang signifikan terhadap Kepatuhan W...
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