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Pengaruh Pengetahuan, Kesadaran, dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak Orang Pribadi
Nadila Meilia Nurrohmah
; Nadila Meilia Nurrohmah
; Fadjar Harimurti
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnai...
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Pengaruh Implementasi E-Filling dan Literasi Digital Terhadap Kepatuhan Wajib Pajak UMK di Kabupaten Karanganyar
Dyah Ayu Nugraheni
; Dyah Ayu Nugraheni
; Fadjar Harimurti
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data we...
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PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total...
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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in...
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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock ex...
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PENGARUH KARAKTERISTIK PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to find out the influence of corporate characteristics and Sales Growth on tax avoidance. This research was conducted on manufacturing sector food and beverage companies in Indonesia Stock Exchange (IDX) 2013 - 2016. The population are 16 companies and the samples are 11 manufacturing sector food and beverage companies which are listed in IDX and the sample collection technque has been done by using purposive sampling. The independent variables consist of corporat...
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PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to analyze the influence of the size of the company, solvency, profitability and the age of the company's of audit report lag. This is study an empirical study on the sector mining campanies listed in Indonesian Stock Exchange (IDX) periode 2014 - 2017. The data source uses secondary data. Study population is 41 company's auditors independent and a report form the 2014 - 2015 accessed wih IDX websites www.idx.co.id. The techniques sampling use a technique purposiv...
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PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this study to determine the significance of the effect of structure corporate governance on financial statement integrity. This research is a case study in Indonesia Stock Exchange (BEI) year 2012 - 2015. Sources of data used are secondary data. A sample of 11 employees with purposive sampling. Methods of data collection used literature study. Data analysis techniques used multiple linear regression. The results show that independent commissioners, managerial ownership, institutio...
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ANALISIS KINERJA KEUANGAN PERUSAHAAN SEPENINGGAL PENDIRI PERUSAHAAN (Studi Kasus pada PT Sri Rejeki Isman Tbk di Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the difference in financial performance after the founding of the company. Types of data used in this study are Qualitative Data and Quantitative Data. Sources of data used in this study obtained from annual financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange during the period 2011 - 2016 then analyzed by using the ratio of financial statements consisting of profitability ratios, liquidity ratios, and solvency. This research is desc...
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PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the effect of leverage (DER) and liquidity (CR) on CSR (Corporate Social Responcibility) disclosure with institutional ownership as a moderating variable. This study uses quantitative data types derived from the annual report and company sustainability report published on the website of BEI (www.idx.co.id) and website of each company. The population in this study as many as 45 companies contained in the index LQ45 BEI , sampling technique using purposive sampling tha...
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