Papers by Hanifa Zulhaimi
Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View
Zenodo (CERN European Organization for Nuclear Research), Feb 20, 2023
The International Journal of Business Review, Dec 20, 2020
Understanding professional skepticism will help the auditor to assess the risks of material misst... more Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.
Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)
The purpose of this study is to identify important considerations that must be carried out by jun... more The purpose of this study is to identify important considerations that must be carried out by junior auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with experts in auditing, information technology, and the digital economy. The results show that the critical considerations that need to be considered by the junior auditor are a comprehensive understanding of the auditee on 1) Information Technology-Based Accounting System; 2) IT Governance and the Possibility of Digital Fraud; 3) Business risks related to increasingly fierce industry competition; 4) Analytical procedures using big data analysis; and other important things related to the auditors themselves, namely 5) Digital-Based Audit Working Papers. The research results have implications for current audit learning, which must adapt to the audit environment in the digital era. The limitation of this research is that the research area of audit planning aspect is generally discussed. However, the characteristics of each industry are different. Then further research can be developed by linking the planning process with the type of industry.
Does the Information System Audit Syllabus Fit the Industry’s Needs?
Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018), 2019
This study is directed to identify any strategy that can be done to improve tax compliance. With ... more This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. Keywords—tax compliance; civil servant; government treasurer
Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan pajak bendaharawan pemerintah di pe... more Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan pajak bendaharawan pemerintah di perguruan tinggi dalam pemotongan dan pemungutan pajak penghasilan. Metode yang digunakan adalah deskriptif analistik dengan pendekatan kualitatif, dengan unit analisis adalah Universitas Negeri Jakarta dan Bendaharawan sebagai responden. Hasil penelitian menunjukkan bahwa bendaharawan pemerintah sudah berupaya semaksimal mungkin dalam memenuhi kewajiban perpajakannya terutama dalam pemotongan dan pemungutan pajak penghasilan, namun upaya tersebut harus didukung oleh sistem informasi yang memadai dan terintegrasi di lingkungan perguruan tinggi sehingga memudahkan pemenuhan kewajiban perpajakan bendaharawan.
Abstract. The aim of this research is determine how the influence profitability to corporate soci... more Abstract. The aim of this research is determine how the influence profitability to corporate social responsibility in manufacturing and services companies listed in IDX. Profitability is measured by ROI, and corporate social responsibility is measured by the cost of corporate social responsibility. The method used in this research is a causal relationship. The population in this research is the manufacturing and service companies listed on the IDX, and the sampling methode using purposive sampling method. Sources of data in this research is secondary data gathered by technical documentation, which is derived from the Indonesian Stock Exchange (IDX) or website www.idx.co.id. Analysis of the data using panel data regression analysis with random effect model. Based on analysis of panel data regression model with random effect using Eviews 8 application, can be known there is an influence on the profitability to corporate social responsibility in manufacturing and service companies list...
. This study aims to determine the effect of Profitability, Board of Commissioners Size and Compa... more . This study aims to determine the effect of Profitability, Board of Commissioners Size and Company Size on Corporate Social Responsibility Disclosure (CSRD) on construction companies listed on the IDX. Profitability is measured using ROE, the size of the Board of Commissioners is measured by using the number of members of the Board of Commissioners found in the company, Company Size is measured using Total Assets, and CSRD is measured using CSR Costs. The method used in this research is Causal Method with Quantitative Approach. The population in this study is a construction company listed on the IDX. The sample in this study was taken using the purposive sampling method. Data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using Documentation Techniques. Data analysis in this study uses Panel Data Regression analysis using Fixed Effect Model. Based on the results of data analysis, it can be seen that P...
Abstract. Audit quality is an important issue because of the financial statements produced by the... more Abstract. Audit quality is an important issue because of the financial statements produced by the company and audited by qualified auditor are able to serve as the basis for economic decision making. This study aims to (1) Determine the audit quality measured by firm size has an influence on the decline reporting agresiveness on capital markets in Indonesia (2) Knowing there are differences in the effect of audit quality measured by the size of the firm, the reporting agresiveness the company's financial statements before and after the implementation of the International Standard on Auditing on the capital market in Indonesia. The study was conducted using quantitative method with OLS regression. This study has contributed to give suggestion to the board of audit and accounting standards in order to improve audit quality and the quality of financial reporting. In the Indonesian capital market is not proven that the quality of audit moderating influence between the value of the c...
Income Tax Installment Incentive Article 25 "Not Attractive for Entrepreneurs?
Asia Proceedings of Social Sciences, 2021
The COVID-19 pandemic has led to a decline in economic growth and tax receipts. To overcome this,... more The COVID-19 pandemic has led to a decline in economic growth and tax receipts. To overcome this, the government has implemented a policy by provided provision of tax installment incentives on pph article 25. However, the absorption incentive is not in line with the government's expectations. This study analyzes the factors that cause the low absorption of tax installment incentives article 25. This research is qualitative study with an interpretive paradigm with phenomenological method. The research data comes from literature review, news and survey results of business people and the general public as taxpayers. The research find there are several factors that cause the utilization of the article 25 income tax incentive did not reach the target, namely: Economic conditions are still weak, level of beneficiary taxpayers is still low, socialization by the government has not been maximized, incentive schemes are not suitable for business sectors, slowness of the rules or guideline...
11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES, 2020
Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a coun... more Covid-19 is a disaster that impacts various sectors of life, one of which has an impact on a country's tax revenue. Tax incentives are one of the policy steps that the Indonesian government has taken to face the economic strike due to the Covid-19 pandemic. This study aims to examine the factors that influence the implementation of employee income tax policies during the Covid-19. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with Corporate Taxpayers, Tax Experts, and Tax Officers . Based on the results of the interview, there are several factors that affect taxpayers willing to take advantage of this policy, including the ease of submitting incentives, certainty not to be audited, and not adding to the company's burden. Employers take advantage of this incentive, namely the company has an interest in maintaining internal stability of the company. The provision o...
Jurnal Riset Akuntansi dan Keuangan, 2015
The purpose of this research is to analyze the implementation of green accounting and to find an ... more The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green...
Jurnal Riset Akuntansi dan Keuangan, 2015
The implementation of international accounting standards in Indonesia has significantly affected ... more The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that ne...
Abstrak Kegiatan pencatatan pembelian dan penjualan merupakan kegiatan penting bagi TB. Wargi Put... more Abstrak Kegiatan pencatatan pembelian dan penjualan merupakan kegiatan penting bagi TB. Wargi Putra untuk proses pelaporan penghasilan kepada pimpinan. Tuntutan kebutuhan informasi yang tepat waktu menjadi sesuatu yang sangat dibutuhkan oleh perusahaan ini. Oleh karena itu, untuk mengatasi permasalahan perusahaan diperlukan suatu sistem yang mudah untuk digunakan. Aplikasi perhitungan laba kotor menawarkan kemudahan dalam melakukan pencatatan persediaan barang, pembelian, penjualan serta pembuatan laporan laba kotor dengan jangka waktu yang telah ditentukan, seperti laporan laba kotor dan kartu persediaan barang per periode. Pengumpulan data menggunakan teknik observasi, wawancara, dan studi pustaka. Metode pengerjaan menggunakan model Waterfall dengan Flowmap, Data Flow Diagram (DFD), Entity Relationship Diagram ERD, Visual Basic.NET dan MySQL sebagai alat pengkodean komputer. Dari penelitian ini menghasilkan aplikasi perhitungan laba kotor untuk memudahkan proses pengelolaan perse...
Asia Proceedings of Social Sciences
This study measures how the internal audit units play a role in a Legal Entity University in fulf... more This study measures how the internal audit units play a role in a Legal Entity University in fulfilling their tax obligations so that they fall into the category of compliant taxpayers. The Legal Entity University is a domestic tax subject because it does not meet the criteria of certain units of a government agency that are excluded as domestic subjects, as referred to in Article 2 paragraph (3) letter b of the Income Tax Law. In the case of a Legal Entity University having a business in the form of a separate legal entity, each separate legal entity has its own taxation obligations. With that status, the role of internal audit in LEU is very important, especially in overseeing the implementation of income tax deductions and collection.
Asia Proceedings of Social Sciences
This study measures how the internal audit units play a role in a Legal Entity University in fulf... more This study measures how the internal audit units play a role in a Legal Entity University in fulfilling their tax obligations so that they fall into the category of compliant taxpayers. The Legal Entity University is a domestic tax subject because it does not meet the criteria of certain units of a government agency that are excluded as domestic subjects, as referred to in Article 2 paragraph (3) letter b of the Income Tax Law. In the case of a Legal Entity University having a business in the form of a separate legal entity, each separate legal entity has its own taxation obligations. With that status, the role of internal audit in LEU is very important, especially in overseeing the implementation of income tax deductions and collection.
THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY , 2019
The purpose of this study is to measure the tax knowledge and tax morale of government treasurers... more The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.
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Papers by Hanifa Zulhaimi