Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Yudiana
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect Of Modernization Of The Tax Administration System And Taxpayer Awareness On Taxpayer Compliance Irwansyah; Yudiana; Dali, Rahmat Mulyana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15817

Abstract

This study aims to determine the effect of the Tax Administration Modernization System and Taxpayer Awareness on Taxpayer Compliance in Cimanggu Village 1. This research uses quantitative research methods, using primary data. The sample in the study used the Total Sampling Technique and obtained as many as 96 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of presentation of statistical results that have been processed using SPSS software. Based on the analysis that has been carried out in this study, the results show that related to the influence of the Tax Administration System Modernization variable does not affect taxpayer compliance, Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance variables and modernization of the tax administration system and taxpayer awareness has an effect on taxpayer compliance.
Analysis of Financial Ratios to Measure Financial Performance in the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the Period 2017-2021 Kurnia, Annisa Desri; Sundarta, M. Imam; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14868

Abstract

This study aims to determine the financial performance of oil and gas companies listed on the IDX for the 2017-2021 period. This type of research is a descriptive qualitative research with secondary data, namely in the form of financial reports of oil and gas companies listed on the IDX obtained from the website www.idx.co.id with time series and cross sectional analysis. The samples used in this study are three oil and gas companies listed on the IDX for the 2017-2021 period, namely PT. Astrindo Nusantara Infrastructure Tbk, PT. Elnusa Tbk and PT. Main radiant interinsco Tbk with sampling technique using purposive sampling method. Analysis of the data used is the analysis of financial ratios. The results showed that in the ratio analysis of the overall company finances which became the object of research the company had a good performance.
The Effect of Education Level and Tax Incentives on MSME Taxpayer Compliance (Case Study on MSME Owners in Central Village) Mukharomah, Nurul Rizki; Dali, Rahmat Mulyana; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14873

Abstract

Taxes are the main source of state revenue. However, the contribution of MSMEs to taxes is still quite low. This will reduce state revenues from taxes. The purpose of this study is to analyze the effect partially and simultaneously on the variable level of education and tax incentives on MSME taxpayer compliance. This study used a quantitative research method, with a population of 175 MSMEs in Tengah Village, the sampling technique used was convenience sampling using the slovin formula, in order to obtain a sample of 30 MSMEs. This study uses multiple linear regression analysis using the SPSS application as a data processing application. The results showed that the level of education had no significant effect on MSME taxpayer compliance. Tax incentives have a significant effect on MSME taxpayer compliance. And the level of education and tax incentives simultaneously influence MSME taxpayer compliance.
Analisis Kepatuhan Atas Implementasi Akuntansi Perpajakan Pada Kantor Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bogor Pratama, Andikha Putra; Rahmat Mulyana Dali; Yudiana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2081

Abstract

The research in this thesis aims to determine and analyze tax accounting compliance such as withholding and/or collection, depositing and reporting taxes at the BPKAD office of Bogor Regency in accordance with applicable regulations. This research uses a quantitative descriptive method, the data collection technique used is documentation obtained directly from the expenditure treasurer. The findings of this study indicate that the level of compliance in calculating and depositing taxes in 2022 and 2023 is 100%, while the level of compliance in tax reporting is still not optimal as seen from the compliance of tax reporting in 2022 of 81.82% and in 2023 of 91.67%. The results of this study indicate that the level of tax compliance at the BPKAD office of Bogor Regency is high but still not in accordance with the Minister of Finance Regulation Number 59 / PMK.03 / 2022 with this the author can conclude that the implementation of tax accounting at the BPKAD office of Bogor Regency is still not optimal.
Co-Authors Andrima Putri, Meisilia IRWANSYAH Kurnia, Annisa Desri M. Imam Sundarta Mukharomah, Nurul Rizki Pratama, Andikha Putra Rahmat Mulyana Dali