scholarly journals SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 92-101
Author(s):  
Firda Ayu Amalia
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Slippery Slope ◽  
Study Results ◽  
Descriptive Approach ◽  
The Government ◽  
Tax Payments ◽  
Quantitative Descriptive ◽  
Positive Effect

The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves. This study uses a quantitative descriptive approach with data collection techniques in the form of questionnaires and interviews. The sample used was the UMKM actors in Batu's city with a purposive sampling technique. The study results provide empirical evidence that tax payment motivation has a positive effect on tax compliance. Furthermore, interviews with several MSME actors who became respondents stated that tax payments were based on the government's power. It can be said that the motivation for tax payments has not been based on the taxpayer's awareness. The research results are expected to provide advice to the government regarding policies or steps that should be taken to increase the trust (trust) of taxpayers on tax payments that have been made. If the trust is built, tax compliance can increase without coercion.

scholarly journals Differences in Period I, Period II and Period III Tax Amnesty in Malang City

2019 ◽  
Author(s):  
Dudung Ma’ruf Nuris ◽  
Bintari Widya Prihastuti
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Tax Amnesty ◽  
The Government ◽  
Tax Payments ◽  
Quantitative Descriptive ◽  
Questionnaire Method

The level of taxpayer compliance in Indonesia in the last five years is quite alarming, taxpayer compliance has not reached the point expected by the government and is verysmallpercentageoftaxpayerswhofulfilltheirobligationstopaytaxes.Toincrease participation in tax payments, the government launched a tax amnesty program. This studyaimstodeterminethedifferencesinperiodI,periodII,andperiodIIItaxamnesty in Malang City. This research includes quantitative descriptive with data collection techniques in the form of a questionnaire method. The population of this study is an individual taxpayer in the Malang Tax Service Office. The sampling technique using purposive sampling method is a taxpayer registered at the Malang Tax Office. Data analysis using descriptive analysis and independent T Test. The results of this study indicate that the period I tax amnesty is more influential on taxpayer compliance than the period II tax amnesty and the period I tax amnesty is more influential on taxpayer compliance than the period III tax amnesty. Based on the results of this study, it is recommendedtoexaminethedifferencesinperiodI,IIandIIItaxamnestyinotherTax Service Offices as a basis for knowing the effectiveness of inter-office tax amnesty in the same region.

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

scholarly journals The Implementation of Early Initiation of Breastfeeding and The Sucking Reflex in Newborns

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ermiati E ◽  
Restuning Widiasih ◽  
Anita Setyawati
Keyword(s):  
Infant Mortality ◽  
Sampling Technique ◽  
Mortality Rates ◽  
Early Initiation ◽  
Breastfeeding Initiation ◽  
Early Initiation Of Breastfeeding ◽  
Descriptive Approach ◽  
The Government ◽  
Quantitative Descriptive ◽  
Initiation Of Breastfeeding

Early initiation of breastfeeding (IMD) is a program recommended by the government in increasing the breastfeeding success, achieving exclusive breastfeeding and reducing the infant mortality rates. The IMD is a process of mothers initiates breastfeeding within one hour after delivery of their baby. During an hour, the baby looks for his mother's nipples without help. This would be useful to increase the ability of the baby's sucking reflex. The IMD is implemented in the delivery room as part of the APN procedure, however limited study in Indonesia assessed the IMD procedure. This study is aimed to assess the implementation of IMD and the sucking reflect of newborns in a hospital in Bandung city. This design of the study was the quantitative descriptive approach. The samples were 30 newborns. The samples were chosen using the accidental sampling technique. There were two types of instruments which are an observation sheet to check the procedure of IMD, and an instrument to assess babies’ sucking reflex including rooting, sucking, and swallowing reflexes. The study findings described in a frequency distribution. This study found that 100% of deliveries were carried out IMD inappropriately, and 86.7% of babies' sucking reflects were not achieved. The study concluded that the implementation of IMD was not maximal, and would be affected babies had not succeeded in breastfeeding.  It is expected that the hospital would implement IMD as the standard of maternity services.Keywords: Early Breastfeeding Initiation, Reflect

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE

2021 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Afeni Maxuel ◽  
Anita Primastiwi
Keyword(s):  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purposive Sampling ◽  
Quantitative Descriptive ◽  
E Mail ◽  
Positive Effect

ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce.Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayersKeywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME

scholarly journals MODEL ON NEW CUSTOMER PURCHASE DECISION TOWARD OF PRODUCT QUALITY, LOCATION AND PROMOTION IN ELECTRIC CIGARETTE AT WEST JAKARTA

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Adhlir Fahlevi
Keyword(s):  
Statistical Analysis ◽  
Product Quality ◽  
Sampling Technique ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Positive Effect

This research is to find out the Model On New Customer Purchase Decision Toward of Product Quality, Location and Promotion In Electric Cigarette At West Jakarta. The subjects in this study were new consumers of electric cigarettes who made purchasing decisions at 54 Vape Store Tanjung Duren. The sample used in this study was 170 respondents. The sampling technique uses purposive sampling. By using a quantitative descriptive approach. Analysis of the data used is statistical analysis in the form of SEM-PLS. The results of this study indicate that Product Quality has a significant positive effect on Purchasing Decisions. Location has a significant positive effect on Purchasing Decisions and Promotion has a positive and not significant effect on Purchasing Decisions Keywords: Product Quality, Location, Promotion, Purchase Decision, 54 Vape Store

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

Taxpayer behavioural factors influencing entrenched tax gaps

2021 ◽  
Author(s):  
◽  
Divakaran Reddy
Keyword(s):  
Meta Analysis ◽  
Tax Compliance ◽  
Public Trust ◽  
Accurate Estimate ◽  
Research Approach ◽  
International Studies ◽  
Tax Revenues ◽  
Study Results ◽  
The Government ◽  
Tax Noncompliance

Tax compliance is the willingness of taxpayers to obey tax rules of a nation, whilst tax noncompliance is the unwilling behaviour of citizens to act under tax regulations. Taxpayer compliance enables the government to collect tax revenues, which is one of the most important sources of government income. Altering the non-compliant behaviour of citizens is an important barometer for increasing tax revenues that contribute to the socio-economic development of a nation. Numerous quondam studies have been conducted strikingly in the past few decades on taxpayer compliance. However, there is a dearth of sufficient research currently on tax noncompliance behaviour. Moreover, the phenomenon of tax noncompliance has limited exploration from the vantage point of meta-analysis of primary research studies conducted, focussing on interrogating, and systematically categorising their results. Resultantly, the purpose of this study was to examine the previously related primary studies to determine those factors that have been judged to have influenced the tax compliance behaviour of citizens. This study has adopted the quantitative research approach and followed the preferred reporting items for systematic review (PRISMA) method and meta-analysis to provide an accurate estimate of the relationship that exists in a population of relevant tax noncompliance behavioural studies. The population comprised of 45 international studies conducted between the period 2015 to 2020 is selected for analysis. The study results indicate that the quality of tax administration systems and public trust in institutional governance are factors that have influenced taxpayer compliance positively. Poor government accountability mechanisms entrenched tax gaps, and developing public trust in government institutions were found to be universal to promote voluntary taxpayer compliance. This study has contributed significantly to the open discussion on tax compliance among researchers, governments, and businesses.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals KLASIFIKASI SISTEM PEMERINTAHAN (Perspektif Pemerintahan Modern Kekinian)

CosmoGov ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 148
Author(s):  
Muliadi Anangkota
Keyword(s):  
Theoretical Concept ◽  
Character State ◽  
Parliamentary System ◽  
The Social ◽  
Study Results ◽  
Determining Factors ◽  
Political Conditions ◽  
Descriptive Approach ◽  
The Government

The system of government that practiced in many countries today tend to experience the changes. Some countries have special characteristics of its own in the event of the existence of the country. Characteristic of the country one is to have a system of government. This article is the result of the study the theoretical concept about the classification system of government that until now still practiced in various countries. Study method using the methods of the study of literature with descriptive approach. Study results showed that in the classification of the system of government is currently consists of the parliamentary system, presidential, mixture and a referendum. The system of government to be one of the determining factors in the sustainability of the statehood. On the other the government will run effectively and normal where the old system that is selected and used in accordance with the social political conditions character state.

scholarly journals Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Financial Services ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Negative Effect ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant  on Fraud. However, Audit Committee has a positive effect and significant on fraud .

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