Browsing by Author "Indrawan, Rizki"

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    PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Bandung Electronic Center Kota Bandung)
    (Jurnal Akuntansi Bisnis dan Ekonomi (JABE), Fakultas Ekonomi Universitas Widyatama, Vol. 2, No. 3, 2016-12) Indrawan, Rizki
    Compliance of individual taxpayers in Bandung Electronic Center as a whole have been classified as obedient in doing taxation liabilities. However, there are still some things that considered sufficient by the taxpayer in terms of quality of service account representative, knowledge of tax and penalty tax, it is because the services provided there are.not good, the knowledge of the taxRayer entirely good and sanctions applied yet all good. This study aimed to examine both the effect of quality of service account representative, knowledge of taxes and tax penalties on tax compliance either partially or simultaneously. This research was conducted in Bandung Electronic Center. The method in this research is explanatory and statistical tools system used is SPSS 21. The results showed that the quality of the service account representative, tax knowledge and tax penalties are able to explain variation in the tax compliance. Noncompliance taxpayer is still not as good due to training I training given to account representative, socialization of rules I regulations regarding tax to the taxpayer and consistency in the application of sanctions on negligent taxpayers.
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    STUDENT MOTIVATION AS A MEDIATION VARIABLE IN THE RELATIONSHIP OF PROFESSIONAL ETHICS EDUCATION AND THE ETHICS COMMITMENT OF ACCOUNTING STUDENTS
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Ilyas, Supriyanto; Indrawan, Rizki; Suharyono
    This study aims to evaluate the education of Professional Ethics in the accounting department and its influence on the ethical commitment of students. The influence of professional ethics education on motivation and ethical commitment of students is also done through an analysis of the influence of students' perceptions of professional ethics education on ethical commitment of students. Research was also carried out on the organization of Professional Ethics education in the Accounting Department of the University of "X" in West Java even semester 2017/2018 academic year. The study was conducted using a qualitative descriptive method based on observations of institutional documents, observations of educational activities, discussions with teaching staff and interviews with students both using closed ended questionnaires and open ended questionnaires. The results of the study show that professional ethics education has been carried out effectively and has contributed in shaping the ethical commitment of students. Although it is still relatively small, professional ethics education has a significant effect in forming students' ethical commitments, as well as professional ethics education and student motivation in a simultaneous way. In addition, this study shows that motivation mediates the influence of professional ethics education in forming students' ethical commitments. The implication is that professional ethics education needs to be continuously developed through the development of educational processes that are not limited to Professional Ethics courses. Further studies need to be carried out on developing the learning process of various accounting majors to be able to include accounting education content. Thus, the process of professional ethics education can be carried out more comprehensively and with a longer duration.