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

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 Students Perceptions of the Use of English as Medium of Instruction

2021 ◽  
Vol 1 (2) ◽  
pp. 115-123
Author(s):  
Nur Rahma Ika Afiyanti ◽  
Sartin T. Miolo ◽  
Helena Badu
Keyword(s):  
Data Analysis ◽  
Speech Perception ◽  
Data Collection ◽  
Qualitative Study ◽  
Teaching And Learning ◽  
Sampling Method ◽  
Likert Scale ◽  
Medium Of Instruction ◽  
Purposive Sampling ◽  
Strongly Agree

This study aims to explore the students’ perception of the use of English as Medium of Instruction (EMI) in teaching and learning at SMA Negeri 1 Kota Gorontalo. This explorative qualitative study employed a purposive sampling method. This study involved 112 twelve-grade students from IPA, IPS, and BAHASA majors of SMA Negeri 1 Kota Gorontalo as the subjects.  This study utilized questionnaires for data collection, while the Likert Scale and Percentage Formula were performed in data analysis. The result showed that the students had positive perceptions of the three EMI types of perception: visual, auditory, and speech perception. The average results in visual, auditory, and speech perceptions were 70.96% (‘strongly agree’ category), 70.49% (‘strongly agree’ category), and 57.90% (‘agree’ category). Further study with bigger samples and different subjects is recommended since this research only focuses on students perception of the Use of EMI in Teaching and Learning at SMA Negeri 1 Kota Gorontalo.

scholarly journals APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Dias Nurmalasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Good News ◽  
Accounting Standard ◽  
Audit Opinion ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Unexpected Earnings ◽  
Reporting Delay ◽  
Better Than

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used ascontrol variables. This study proposes hypotheses that the audit opinion which is better than the previous year will negatively affect reporting delay. Meanwhile, change in audit opinion better than the previous year will negatively affect on the reporting delay. Samples of this research is 170 manufacture firms listed in Indonesian Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regressions. The result of this research that audit opinion and change in audit opinion negatively affects reporting delay. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay.

scholarly journals Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun

2020 ◽  
Vol 30 (9) ◽  
pp. 2231
Author(s):  
Huda Trihatmoko ◽  
Muhammad Raihan Mubaraq
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Likert Scale ◽  
Purposive Sampling ◽  
Compliance Measurement ◽  
Strongly Agree

The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance. Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.

scholarly journals Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal

2019 ◽  
Vol 9 (2) ◽  
pp. 107
Author(s):  
Amelia Sinaga ◽  
Christina Dwi Astuti
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Empirical Study ◽  
Ethnic Group ◽  
Sampling Method ◽  
Total Sample ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Managerial Status ◽  
Internal Whistleblowing

<p class="style1"><em>The purpose of this research is to analyze the influence of organizational,</em><em> </em><em>individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions. </em></p>

scholarly journals PERSEPSI PETANI MENABUNG DI BANK RAKYAT INDONESIA UNIT SONDER

2019 ◽  
Vol 15 (2) ◽  
pp. 299
Author(s):  
Mario Arron Sumolang ◽  
Grace Adonia Josefina Rumagit ◽  
Lyndon Reinhard Jacob Pangemanan
Keyword(s):  
Analytical Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Likert Scale ◽  
Primary Data ◽  
Scale Analysis ◽  
Analysis Method ◽  
Purposive Sampling

The purpose of this study was to determine the perceptions of farmers saving at Bank Rakyat Indonesia Sonder Unit. This research has been carried out for three months, namely from April 2019 to June of 2019 starting from preparation to preparation of research reports. The sampling method in this study was intentional (purposive sampling) The data used in this study were primary and secondary data. Primary data is data obtained directly from 79 farmers who save at Bank Rakyat Indonesia Unit Sonder using a questionnaire. Secondary data is data obtained from PT. Bank Rakyat Indonesia Unit Sonder, such as data on consumer saving farmers. The analytical method used in this study is descriptive analysis method and uses Likert scale analysis. The results of this study indicate that the perception of farmers saving at Bank Rakyat Indonesia Unit Sonder belongs to the Satisfied category. .+eprm*

scholarly journals PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING

2008 ◽  
Vol 8 (3) ◽  
pp. 258 ◽  
Author(s):  
Meythi ,
Keyword(s):  
Confidence Interval ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Cash Flows ◽  
Dividend Yield ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Policy Model ◽  
Empirically Supported

<p class="Style2">This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli<sup>,</sup> 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.</p>Keywords: Cash Flows from Operations, Dividend Changes, andAccrual

scholarly journals Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi

2019 ◽  
pp. 1628
Author(s):  
Yunita Ardianti ◽  
Akram Akram ◽  
Surasni Surasni
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Company Value ◽  
Analysis Tools

This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent    Commissioner

scholarly journals Faktor–Faktor Yang Mempengaruhi Kinerja Umkm Bidang Kuliner Pada Masa Pandemi COVID – 19

2021 ◽  
Vol 3 (3) ◽  
pp. 771
Author(s):  
Keren Eunike ◽  
Louis Utama
Keyword(s):  
Data Collection ◽  
Market Orientation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Likert Scale ◽  
Probability Sampling ◽  
Purposive Sampling

The purpose of this study is to find out whether Entrepreneurship Skills, Market Orientation, Sales Orientation, and Entrepreneurship Competence have an influence on the performance of SMEs in the culinary field. The population in this study is SMEs in the culinary sector. The sample used in this study were 50 respondens who owned MSMEs in the culinary field in Tanjung Duren, West Jakarta. The sampling technique used is non-probability sampling with purposive sampling method. Data collection was carried out using a Likert scale questionnaire. Overall the results of this study are that Entrepreneurship Skills have an influence on the performance of SMEs in the culinary field in Tanjung Duren, West Jakarta during the Covid-19 pandemic, Market Orientation has no effect on the performance of SMEs in the culinary field in Tanjung Duren, West Jakarta during the Covid-19 pandemic. 19, Sales Orientation has an influence on the performance of SMEs in the culinary field in Tanjung Duren, West Jakarta during the Covid-19 pandemic, Entrepreneurship Competence has an influence on the performance of SMEs in the culinary field in Tanjung Duren, West Jakarta during the Covid-19 pandemic.

scholarly journals Peran Kualitas Auditor pada Determinan Tax Avoidance Perusahaan Customer Goods

2021 ◽  
Vol 8 (02) ◽  
pp. 127-144
Author(s):  
Frans ◽  
Darmansyah ◽  
Widarto Rachbini
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Institutional Ownership ◽  
Analysis Method ◽  
Purposive Sampling ◽  
The Impact

ABSTRACT Tax avoidance is a business transaction designed to reduce the tax burden by exploiting loopholes in a country's tax laws so that tax experts declare it legal because they don't violate tax regulations. Many companies that are more interested in maximizing profits, strict efficiency guidelines on tax spending are widely applied by companies. The cause of low tax revenues is low tax compliance. Tax compliance remains low because taxpayers do not pay their tax obligations, and because taxpayers pay less than what they should. This study aims to analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance. To analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance with audit quality as a moderator. The method applied in this research is the quantitative method and the form of explanative research. The population in this research is the number of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling method in this study using purposive sampling. The data analysis method of this research is using moderation regression model analysis with the help of the SPSS 24 program. The results of this study found that profitability, institutional ownership, and company risk have no effect on tax avoidance of customer good companies listed at the IDX for the 2016-2019 period. Leverage has a significant effect on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality moderated the effect of profitability, leverage, and institutional ownership on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality does not moderate the impact of Company Risk on Tax Avoidance of Consumer Goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. ABSTRAK Penghindaran pajak merupakan transaksi bisnis yang dirancang guna mengurangi beban pajak melalui pemanfaatan celah dalam undang-undang perpajakan suatu negara agar pakar perpajakan menyatakan legal karena tidak melanggar aturan perpajakan. Banyak perusahaan yang lebih tertarik untuk memaksimalkan keuntungan, penerapan efisiensi yang ketat pada pengeluaran pajak banyak diterapkan perusahaan. Penyebab rendahnya penerimaan pajak ialah masih rendahnya kepatuhan pajak. Kepatuhan pajak tetap rendah karena tidak membayar kewajiban pajak oleh wajib pajak, serta karena wajib pajak membayar kurang dari yang seharusnya dibayar. Penelitian ini bertujuan untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance. Untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance dengan kualitas audit sebagai pemoderasi. Metode yang diterapkan dalam penelitian ini ialah metode kuantitatif dan bentuk penelitian eksplanatif. Populasi dalam penelitian ini merupakan jumlah perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data penelitian ini menggunakan analisis model regresi moderasi dengan bantuan program SPSS 24. Hasil penelitian ini menunjukkan bahwa profitabilitas, kepemilikan institusional, dan risiko perusahaan tidak berpengaruh terhadap tax avoidance pada perusahaan customer good yang terdaftar di BEI periode 2016-2019. Leverage berpengaruh signifikan terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas audit terbukti memoderasi pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas Audit terbukti tidak memoderasi pengaruh Risiko Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019.

Sign in / Sign up

Export Citation Format

Share Document