scholarly journals TAX COMPLIANCE WITH TAXPAYER AWARENESS AS AN INTERVENING VARIABLE

2020 ◽  
Vol 8 (1) ◽  
pp. 586-594
Author(s):  
Arifin Idrus ◽  
Annas Lalo ◽  
Mariana Tenreng ◽  
Syamsiah Badruddin
Keyword(s):  
Sampling Method ◽  
Sample Selection ◽  
Tax Compliance ◽  
Timely Manner ◽  
High Compliance ◽  
Purposive Sampling ◽  
The People ◽  
High Sense

Purpose of the study: This research explores the role of taxpayer awareness as an intervening variable in analyzing the effect of tax penalties and tax audits on taxpayer compliance. Methodology: The Research to use a purposive sampling method with the type of sample selection based on consideration the judgment sampling. Main Findings: The results of the SmartPLS Version 3.0 test provide evidence that tax penalties and tax audits carried out by professional auditors proved to be able to increase taxpayer compliance in paying their taxes in a timely manner. Applications of this study: The population of this study is individual taxpayers who carry out free work recorded at Tax Offices (KPP) Pratama Makassar (KPP Pratama Makassar Utara, KPP Pratama Selatan, and KPP Pratama Makassar Barat). whose status is still active, until January 2017 there were 234,104 effective taxpayers. Novelty/Originality of this study: The nationalism of the people as citizens and as high taxpayers creates a high sense of tax awareness that has an impact on their high compliance in paying taxes.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

2019 ◽  
Vol 3 (02) ◽  
pp. 414
Author(s):  
SULFIANTY SULFIANTY
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Civil Servants ◽  
Financial Supervision ◽  
Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abraham Gyamfi Ababio ◽  
Arthur Gnonsio Mangueye
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Probit Model ◽  
Content Type ◽  
Medium Scale ◽  
State Legitimacy ◽  
Negative Effect ◽  
Sizable Proportion

Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Findings The study found that SME's perception of government legitimacy exerts a significant negative effect on reducing profit to avoid tax liability (ß = −0.0305, p < 0.05). Other factors such as education and fear of fines and penalties were also found to reduce the likelihood that the firm would reduce profit to avoid high tax liability. Still, tax knowledge had a positive effect on this behaviour. Practical implications This study would help deepen policymakers' knowledge of how to improve tax compliance among SMEs in Ghana. Originality/value The originality of this work is that it explicitly models the role of fiscal exchange theory in explaining tax compliance among SMEs in Ghana by using robust methodology.

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

scholarly journals Resiliensi Keluarga yang Memiliki Anak Tunagrahita: Bagaimana Peran Koherensi Keluarga?

2020 ◽  
Vol 8 (1) ◽  
pp. 101-111
Author(s):  
Alifah Nuke Febrianty ◽  
Alabanyo Brebahama ◽  
Melok Roro Kinanthi
Keyword(s):  
Intellectual Disability ◽  
Sense Of Coherence ◽  
Daily Living ◽  
Sampling Method ◽  
Family Resilience ◽  
Purposive Sampling ◽  
Regression Test ◽  
Positive Perspective ◽  
The One

Tunagrahita merupakan salah satu jenis disabilitas yang membuat penyandangnya memiliki inteligensi jauh di bawah rata-rata serta kemampuan bina bantu diri yang terbatas. Hambatan tersebut membuat anak tunagrahita menjadi kurang mandiri sehingga orang tua harus memberikan perhatian serta bantuan yang lebih besar dibandingkan dengan anak pada umumnya. Hal inilah yang dapat menjadi stressor bagi keluarga terutama ibu yang merupakan caregiver utama pada anak karena ibulah yang paling banyak meluangkan waktu untuk pengasuhan sang anak. Oleh karena itu dibutuhkan ketangguhan keluarga dalam menghadapi masalah terkait kehadiran anak tunagrahita. Resiliensi keluarga dianggap sukses bila keluarga dapat bertahan dari kesulitan dan mengambil makna dari kesulitan yang dihadapi. Salah satu cara untuk dapat resilien adalah dengan mengembangkan pandangan positif saat menghadapi masalah yang disebut juga sebagai koherensi keluarga. Penelitian ini bertujuan untuk mengetahui sejauh mana peran koherensi keluarga terhadap resiliensi keluarga yang memiliki anak tunagrahita dari perspektif ibu. Partisipan pada penelitian ini sebanyak 60 orang ibu yang memiliki anak tunagrahita, berdomisili di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi yang dipilih menggunakan metode  purposive sampling ­. Alat ukur yang digunakan yaitu Walsh Family Resilience Questionnaire (WFRQ) untuk mengukur resiliensi keluarga dan Family Sense of Coherence Scale (FSOCS) untuk mengukur family sense of coherence. Berdasarkan hasil uji regresi, didapatkan hasil bahwa family sense of coherence berperan secara signifikan (p 0,05) terhadap resiliensi keluarga (R-square= 0,235). Hal ini berarti koherensi keluarga berperan sebesar 23,5% terhadap resiliensi keluarga dan 76,5% lainnya dipengaruhi oleh faktor lain. Terkait dengan hal ini, upaya meningkatkan resiliensi keluarga dapat dilakukan dengan membantu keluarga mengembangkan perspektif positif dalam melihat situasi yang terjadi, menumbuhkan optimisme, dan mengedukasi keluarga untuk dapat memanfaatkan sumber daya di sekitarnya untuk membantu atasi situasi. Intellectual disability is the one of disability in which the individu has intellectual far below the average, and limitation in activity daily living. This limitation makes the children with intellectual disability have low autonomy cause parents should give care and assitaant more then usual. This condition can be the one of stressor for family, especially for the mother as caregiver who give more time to practice parenting for their children. So, family resillience is very important to face the emergence of intellectual disability children in family. In order to be resillient, a family should have positive perspective when facing the problem, called sense of coherence. The purpose of this research is finding the role of family sense of coherence towards family resillience among family who has intellectual disability children. The participant of this research is 60 mothers who have intellectual disability children and live in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The participants is selected by using purposive sampling method. This research uesd Family Resilience Questionnaire (WFRQ) to measure family resillience, and Family Sense of Coherence Scale (FSOCS) to measure family sense of corerence. Based on regression test, family sense of corerence has significant role towards family resilience (R Square = 0,235, p 0,05). It meanse that family sense of coherence gives contribution about 23,5 % to family resillience, and 76,5 % influenced by another factors. As the conslusion, family can be more resillient if it develops positive perspective when facing problem, build optimism, and use every resources wisely in order to solve problem. 

scholarly journals ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2018 ◽  
Vol 12 (1) ◽  
pp. 29-57
Author(s):  
Loh Wenny Setiawati
Keyword(s):  
Firm Size ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Corporate Value ◽  
The People ◽  
Social Disclosure

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole.  This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015.  The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

scholarly journals ANALISIS PERGERAKAN SAHAM PERUSAHAAN SUB SEKTOR FARMASI MENGGUNAKAN INDIKATOR BOLLINGER BAND DI TENGAH PANDEMI COVID-19

2020 ◽  
Vol 3 (2) ◽  
pp. 77-88
Author(s):  
Intan Elita ◽  
K. Bagus Wardianto ◽  
M. Iqbal Harori
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Sampling Method ◽  
Sample Selection ◽  
T Test ◽  
Analysis Tool ◽  
Selection Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Significant Difference

This study aims to measure the accuracy of technical analysis using the Bollinger Band indicator in predicting stock prices in the middle of pandemic covid-19. The concept in this study is to compare daily stock price predictions according to technical indicators with the closing prices that occured on that day. Sample selection technique used in this research used a purposive sampling method and obtained 9 pharmaceutical sub-sector companies listed on the IDX from February to April 2020. The type of data used is a chart of the company's daily stock price movements obtained from finance.yahoo.com. The data analysis technique used was the paired sample t-test and used the SPSS 26 analysis tool. The results of this study indicate that the Bollinger indicator does not have a significant difference. ABSTRAK Penelitian ini bertujuan untuk mengukur keakuratan analisis teknikal dengan indikator Bollinger Band dalam memprediksi harga saham pada masa pandemi Covid-19. Konsep pada penelitian ini adalah membandingkan prediksi harga saham harian menurut indikator teknikal dengan harga penutupan yang terjadi pada hari tersebut. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 9 perusahaan sub sektor farmasi yang terdaftar di BEI selama Februari hingga April 2020. Jenis data yang digunakan yaitu berupa grafik pergerakan harga saham harian perusahaan yang diperoleh dari finance.yahoo.com. Teknik analisis data yang digunakan adalah uji independent sample t-test dan menggunakan alat analisis program SPSS 26. Hasil penelitian ini menunjukkan bahwa indikator Bollinger tidak memiliki perbedaan yang signifikan.

scholarly journals The Role of Parents in Preventing Sexual Violence on Elementary School children in Bandung

2018 ◽  
Vol 9 (2) ◽  
pp. 109
Author(s):  
Ikeu Nurhidayah ◽  
Neng Lani Ligina
Keyword(s):  
Sexual Violence ◽  
Role Models ◽  
Sampling Method ◽  
Post Traumatic Stress ◽  
The People ◽  
Post Traumatic ◽  
Role Of Parents ◽  
Quantitative Descriptive ◽  
Descriptive Method

Sexual violence in children case happens most in age 6-12 years. Impact of sexual violence in children is post traumatic stress disorder (PTSD) and revictimizations in adulthood. Role of parents in prevention sexual violence is very important because parents is the people closest to the child. The Purpose of this study is to get an overview of parents roles to prevention sexual violence in children at SDN 061 Cijerah Bandung Kulon Bandung. This study used quantitative descriptive method with samples 141 of parents at SDN 061 Cijerah from populations 530 students and used accidental sampling method.  The instrument used is a quistionnaire by researcher combined prevention sexual violence based on government program PANTS with role of parents based on BKKBN. Reability of this study has a alfa cronbach of 0,918. Data analysis used with calculate cut of point from each role of parents and categorize to good roles or less good roles. The results of this study showed that of  141 parents in general that is 93,6% had good roles. The role of parents as educators 88,7% parents had good role as educators. For incentive 90,8% had good role as incentive. For role models, 91,5% parents be a good role models.  As supervisor 85,1% parents be a good supervisors. For counselor 91,5% parents had good role as counselors. For comunicator 72,3% had good role as comunicators.

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

Sign in / Sign up

Export Citation Format

Share Document