Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Santi Novita"'
Publikováno v:
International Journal of Economics and Financial Issues, Vol 14, Iss 6 (2024)
This study examines the moderating role of tax amnesty and the mediating role of ethics in the relationship between trust in government and tax compliance among taxpayers in Indonesia and Malaysia. The data were analysed using the structural equation
Externí odkaz:
https://doaj.org/article/845aee728fa7473faee7e59055bd3575
Autor:
Valerie Kristiono, Santi Novita
Publikováno v:
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, Vol 11, Iss 1, Pp 137-161 (2024)
Diberlakukannya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan menyebabkan tarif PPN 10% berubah menjadi 11%. Kenaikan tarif PPN ditujukan untuk memulihkan kondisi ekonomi tetapi disaat yang bersamaan memperberat jumlah PPN
Externí odkaz:
https://doaj.org/article/d7f6eb70b9f24a0d8e4c571a184a8aa5
Autor:
Breverdy Manihuruk, Santi Novita
Publikováno v:
Jurnal AKSI (Akuntansi dan Sistem Informasi), Vol 8, Iss 1 (2023)
This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple li
Externí odkaz:
https://doaj.org/article/8c1c7ed59ae6413eafe8a6f6d3b95c32
Autor:
Rif'atul Fitriyah, Santi Novita
Publikováno v:
Jurnal Riset Akuntansi Kontemporer, Vol 13, Iss 1, Pp 20-25 (2021)
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influ
Externí odkaz:
https://doaj.org/article/56650926104a4e23a425a0b99e610171
PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA
Autor:
Santi Novita, Okta Sindhu Hartadinata
Publikováno v:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 20, Iss 2, Pp 151-171 (2018)
Tujuan dari penelitian ini adalah untuk menganalisa pandangan akademisi, praktisi, dan mahasiswa akan atribut yang harus dimiliki lulusan D3 Perpajakan dan S1 Akuntansi yang akan berkarir awal dalam bidang perpajakan. Penelitian ini mencoba menggali
Externí odkaz:
https://doaj.org/article/00670b1e0012461fa5edeee44ad2cc45
Autor:
Santi Novita
Publikováno v:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 17, Iss 4, Pp 486-502 (2018)
The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting s
Externí odkaz:
https://doaj.org/article/27ba7611829b4ca1bceb8ae07914d5c4
Autor:
Rezi Setin Novian, Santi Novita
Publikováno v:
Jurnal Manajemen Teori dan Terapan, Vol 6, Iss 2 (2016)
Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence
Externí odkaz:
https://doaj.org/article/0482634b34e347afafe6093f97331e4b
Publikováno v:
Owner. 7:391-400
This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple li
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dc993f4267d0f64a38eecb7dacac3bbc
https://doi.org/10.33395/owner.v7i1.1285
https://doi.org/10.33395/owner.v7i1.1285
Publikováno v:
Environment-Behaviour Proceedings Journal. 7:443-449
This study examines whether Malaysian and Indonesian colleges and universities need to formally include tax education in all fields of study at all tertiary level. Three hundred forty-nine academicians from Malaysia and 127 from Indonesia answered th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e97c10347524ab2a9804877dc0aed8fe
https://doi.org/10.21834/ebpj.v7i21.3690
https://doi.org/10.21834/ebpj.v7i21.3690
Factors Affecting the Tax Compliance among Small and Medium Enterprises' Business Owners in Malaysia
Publikováno v:
Environment-Behaviour Proceedings Journal. 7:41-48
This study explores the factors influencing the tax compliance among Small and Medium Enterprises (SMEs) business owners in Malaysia. This study investigates the effect of tax morale, tax complexity, and tax knowledge on tax compliance. This study em
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1318954797f7f11887166e9f30f9cb7c
https://doi.org/10.21834/ebpj.v7i20.3542
https://doi.org/10.21834/ebpj.v7i20.3542