The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.
This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.
This study aims to determine the effect of the application of the E-Taxation System on the Compliance of Individual Taxpayers at KPP Pratama Bandung Cicadas. The research method used is a descriptive analysis method, while the data collection technique is by distributing questionnaires to 40 respondents (Individual Taxpayers) at the Bandung Cicadas Pratama Tax Service Office. The data analysis technique used is the person product-moment correlation coefficient analysis technique, simple linear regression analysis, and the coefficient of the determination analysis technique, with his assistance using the help of excel and software SPSS 26 for windows. In the results of the regression research, there is a significant and positive effect between tax collection actions and individual taxpayer compliance. These results are calculations from the regression analysis obtained from Y = 8.74+ 0,803 X, which shows a constant value of 8,749; this shows that if the application of the E-Taxation System is zero, then the level of compliance with individual taxpayers is 8,749 while the predictive value is 0.803. shows that for each additional unit for the Implementation of the Tax E-System, the individual taxpayer compliance will increase by 0.803 and fall into the "Probably" category. That is, there is a robust relationship between the implementation of the Tax E-System with individual taxpayer compliance, with a determination coefficient of 66.3%. The application of the E-Taxation System affects individual taxpayer compliance by 66.3%, while the remaining 33.7% is the influence of other factors not examined in this study.
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