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PENENTU KEPUASAN KERJA AUDITOR
Srimindarti, Ceacilia
; Poerwati, Rr. Tjahjaning
; Hardiningsih, Pancawati
; Lisiantara, Gregorius Anggana
; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used a...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
Oktaviani, Rachmawati Meita
; Wulandari, Sartika
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak
Handayani, Resza Dian
; Oktaviani, Rachmawati Meita
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 13
, No 2
(2020)
This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechniq...
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MAMPUKAH RELIGIUSITY MEMODERASI PENGARUH MACHIAVELLIAN TERHADAP TAX EVASION
Rahma Danti, Dwi Suci
; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan
Vol 9
, No 1
(2020)
This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results s...
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KEPATUHAN WAJIB PAJAK UKM
Oktaviani, Rachmawati Meita
; Adellina, Sheila
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan...
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI
Tristianto, Deny
; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with samp...
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DETERMINAN KEBIJAKAN HUTANG (DALAM AGENCY THEORY DAN PECKING ORDER THEORY)
Hardiningsih, Pancawati
; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis techniqu...
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