scholarly journals Persepsi Keadilan dan Kepatuhan Pajak Pada Wajib Pajak Pengusaha dan Pekerja di Kota Salatiga

2021 ◽  
Vol 4 (2) ◽  
pp. 145-173
Author(s):  
Ferry Ayu Wardani
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
T Test ◽  
Primary Data ◽  
Tax System ◽  
Significance Level ◽  
Tax Rate ◽  
Self Interest ◽  
The Government ◽  
Questionnaire Method

The purpose of this research is to provide a description of the perception of tax fairness and tax compliance on taxpayer businessmen and employee in city Salatiga. The samples of this research are businessmen and employees in Salatiga city which is using accidental sampling technique to choose the sample with. The data used in this research is primary data which was obtained directly from the respondents with questionnaire method. The method used in this research is descriptive statistic and t-test with 5% significance level. The results of this research indicate that (1) generally there is no difference in perception between businessmen and employees in dimentions of general fairness, exchange with the government, special provisions, tax-rate structure and self interest (2) employess are more than compliance compared businessmen with witholding tax system.

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Primary Data ◽  
Significance Level

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers

PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR)

2019 ◽  
Vol 4 (2) ◽  
pp. 267-284
Author(s):  
Dinda Hawa ◽  
Yohanes Indrayono ◽  
Haqi Fadillah
Keyword(s):  
Willingness To Pay ◽  
Citizen Participation ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Sampling Technique ◽  
The State ◽  
Primary Data ◽  
Infrastructure Development ◽  
Tax Amnesty ◽  
The Government

Taxes are the largest source of funding for the state infrastructure development, this requires the citizen participation for their implementation. This can be shown by the obedience and the willingness to pay taxes. Obedience is shown by the willingness of the taxpayer to register, have NPWP, calculate and pay taxes, and also report SPT. Each year the compliance ratio shows an increase, but the realization of SPT is far from the amount of the taxpayer that must submit SPT. This indicates that taxpayers do not have the factors of willingness to pay taxes, especially a lot of taxpayers who save and distribute their funds abroad. So the government issued tax amnesty policy to grow the state revenue, increase tax compliance and taxpayer's willingness to pay and report tax. This study aims to knowing and explaining the effect of tax amnesty program to the willingness of paying tax of the individual entrepreneur tax payers that registered at KPP Kota/Kabupaten Bogor. This study was a quantitative research that used primary data obtained through questionnaire distribution to 100 respondents who are individual entrepreneur tax payer in the city and/or district of Bogor wthe the sampling technique used in this study is convenience sampling or also known as accidental sampling. The data was analyzed by multiple regression using PLS 3.0 for student programs. The result showed that based on Ha accepted, it indicates that there is a positive influence between the tax amnesty program variable on the willingness of paying tax variables, that is tax amnesty has a positive effect on awareness of paying taxe, aknowledging and understanding of taxation regulation, good perception on tax system effectiveness, and tax sanction.  This means that tax amnesty program responded positively by the increasing of willingness to pay taxes.

scholarly journals Penerapan PP. No. 23 Tahun 2018 dan Kepatuhan Pajak: Implementasi Pelaporan Keuangan sebagai Variabel Moderasi

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Firda Ayu Amalia ◽  
Agung Prasetyo Nugroho Wicaksono
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Financial Reporting ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Tax Rate ◽  
Purposive Sampling ◽  
The Government ◽  
The Relationship

This study aims to prove empirically the effect of the implementation of PP. No. 23 of 2018 on tax compliance moderated by the implementation of financial reporting. PP. No. 23 of 2018 is PP. latest issued by the government which regulates a tax rate of 0.5% for MSMEs with the aim of increasing tax compliance. The sample in this study were SMEs with the category of medium-sized enterprises with a purposive sampling technique. The number of samples obtained was 46 MSME actors. Data processing using Smart PLS with a questionnaire as a method of data collection. The results showed that the implementation of PP. No. 23 of 2018 has a positive influence on tax compliance. Furthermore, the variable of Financial Reporting Implementation cannot moderate the relationship between PP implementation. No. 23 of 2018 and Tax Compliance. The implication of this research is that the government is expected to provide socialization related to PP. No. 23 of 2018 to MSME players so that the level of tax compliance can increase even more. This is because some MSME actors as respondents admit that they do not understand in detail the PP. 23 of 2018. Keywords: Tax Compliance, PP. No. 23 of 2018, Financial Reporting, MSME Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pelaksanaan PP. No. 23 Tahun 2018 terhadap kepatuhan pajak dengan dimoderasi oleh implementasi pelaporan keuangan. PP. No. 23 tahun 2018 merupakan PP. terbaru yang diterbitkan oleh pemerintah yang mengatur tarif pajak sebesar 0,5% bagi UMKM dengan tujuan untuk meningkatkan kepatuhan pajak. Sampel dalam penelitian ini adalah pelaku UMKM dengan kategori usaha menengah dengan teknik purposive sampling. Jumlah sampel yang diperoleh sebanyak 46 pelaku UMKM. Pengolahan data dengan menggunakan Smart PLS dengan kuesioner sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PP. No. 23 Tahun 2018 memiliki pengaruh yang positif terhadap kepatuhan pajak. Selanjutnya varibel Implementasi Pelaporan Keuangan tidak dapat memoderasi hubungan penerapan PP. No. 23 tahun 2018 dan Kepatuhan Pajak. Implikasi penelitian ini adalah diharapkan pemerintah dapat memberikan sosialisasi terkait PP. No. 23 tahun 2018 kepada para pelaku UMKM agar tingkat kepatuhan pajak dapat lebih meningkat lagi. Hal ini dikarenakan beberapa pelaku UMKM sebagai responden mengaku belum memahami secara detail terkait PP No. 23 Tahun 2018. Kata Kunci : Kepatuhan Pajak, PP. No. 23 tahun 2018, Pelaporan Keuangan, UMKM

scholarly journals PENGARUH PIJAT OKSITOSIN TERHADAP PRODUKSI ASI PADA PASIEN POST SECTIO SECARIA DI RS RAFFLESIA BENGKULU

2019 ◽  
Vol 26 (2) ◽  
pp. 11-20
Author(s):  
Yeni Eliyanti ◽  
Ema Herawati
Keyword(s):  
Data Analysis ◽  
Exclusive Breastfeeding ◽  
Sampling Technique ◽  
T Test ◽  
Primary Data ◽  
Sectio Caesarea ◽  
P Value ◽  
Test Statistic ◽  
Significance Level ◽  
Paired T Test

The Influence of Oxytocosine Materials to Exclusive  Breastfeeding Production of  Patient Post Sectio Caesarea in Rafflesia Hospital BengkuluABSTRAKASI merupakan makanan bayi yang kompleks dengan standar emas, yang mengandung zat gizi paling tepat, lengkap, dan selalu menyesuaikan dengan kebutuhan bayi setiap saat. Masalah dalam penelitian ini adalah banyak ibu yang mengeluh ASI nya tidak lancar keluar. Tujuan dari penelitian adalah untuk mempelajari pengaruh pijat oksitosin terhadap produksi asi ibu post sectio caesarea Di RSUD Kepahiang. Rancangan penelitian yang digunakan adalah one group pretest posttest. Populasi sebanyak 187 ibu dan pengambilan sampel dengan teknik total sampling yaitu sebanyak 15 ibu. Jenis data yang digunakan dalam penelitian adalah menggunakan data primer. Analisis data pada penelitian ini menggunakan analisis data univariat dan bivariat dengan metode statistik paired t test pada taraf signifikansi 0,05. Produksi ASI pasien post SC sebelum pijat oksitosin dengan nilai mean 16,80 Produksi ASI pasien post SC setelah pijat oksitosin dengan nilai mean 37,0. Ada adanya pengaruh pijat oksitosin terhadap produksi ASI pasien post sectio caesarea di RSUD Kepahiang dengan p value = 0,000. Agar Petugas kesehatan khususnya Bidan selalu mempromosikan manfaat ASI dengan cara memberikan pelatihan atau mengajarkan kepada keluarga ibu postpartum teknik melakukan pijat oksitosin yang sangat banyak manfaatnya dalam pemberian ASI ekslusif. Kata Kunci :  pijat oksitosin, produksi ASI, pasien post SC ABSTRACTBreast milk is a complex baby with a gold standard, which contains the most appropriate nutrients, complete, and always adjust to the needs of the baby at any time. The problem in this study was that many mothers who complain that her milk was not smooth out. The purpose of this research was to learn the effect of oxytocin massage on the production of mother ASI post sectio caesarea in RSUD Kepahiang. The research design used was one group pretest posttest. The population of 187 mothers and sampling with total sampling technique that was as many as 15 mothers. The type of data used in the study was primary data. Data analysis in this study used univariate and bivariate data analysis with paired t test statistic at significance level 0,05. Breastfeeding production of post-SC patients before oxytocin massage with a mean value of 16.80. Breastmilk production of post-SC patients after oxytocin massage with a mean of 37.0. There was an effect of oxytocin massage on the production of post-sectio caesarea patients in RSUD Kepahiang with p value 0.000. In order for health officers, especially Midwives always promote the benefits of breastfeeding by providing training or teaching to the family of postpartum mothers techniques to massage the oxytocin is very much useful in exclusive breastfeeding. Keywords:  breast feeding milk production, oxytocyn massage, post SC patients

scholarly journals The Effect of Promotion on Financial Literacy in Increasing Buying Interest in Government Bonds

2020 ◽  
Vol 3 (2) ◽  
pp. 94-97
Author(s):  
Agus Aribowo ◽  
Benny Budiawan Tjandrasa
Keyword(s):  
Financial Literacy ◽  
Survey Methods ◽  
National Development ◽  
Sampling Technique ◽  
Primary Data ◽  
State Budget ◽  
Statistical Tool ◽  
Government Bonds ◽  
Significance Level ◽  
The Government

The economic development of a country as a whole can be seen from the equitable distribution of national development. To support development activities, funds are needed. The kind of funds needed is sustainable development funds to maintaineconomic development. Government Bonds (Surat UtangNegara/ SUN) are seen by the government as an alternative instrument for financing the State Budget, covering short-term cash shortages and managing the country's debt portfolio. This study aims to examine the Effect of Promotion and Financial Literacy on Buying Interest in Government Bonds (SUN). It used a descriptive survey and explanatory survey methods. The primary data collection method was obtained directly from thesource with a sample size of 100 students of Maranatha Christian University and Parahyangan University who have known about promotion and financial literacy. The distribution of the questionnaire was carried out using a non-probability sampling technique, namely purposive sampling. For data analysis, multiple linear regression statistical tool was used with a significance level of 5% for t-test and F-test. The results of this study indicate that both the partial and simultaneous tests show that promotion and financial literacy variables affect interest in the Buying Interest.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

COMPARATIVE ALLOCATIVE EFFICIENCY AND PROFITABILITY OF DIFFERENT SCALES OF POULTRY-EGG PRODUCTION IN JOS METROPOLIS, PLATEAU STATE, NIGERIA

2021 ◽  
Vol 4 (4) ◽  
pp. 259-273
Author(s):  
Solomon T. Folorunso ◽  
T. Omosebi ◽  
D. A. Agbonika
Keyword(s):  
Egg Production ◽  
Large Scale ◽  
Allocative Efficiency ◽  
Sampling Technique ◽  
Primary Data ◽  
Small Scale ◽  
Stochastic Production Frontier ◽  
Stochastic Production ◽  
Plateau State ◽  
The Government

The study compared the allocative efficiency and profitability of poultry-egg farmers in Jos metropolis of Plateau State, Nigeria, across different scales. To select 143 respondents, a two-stage sampling technique was used.   Using well-structured questionnaire and interview schedules, primary data on socioeconomic variables were collected. Collected data were analyzed using budgetary technique and stochastic production frontier model. Result of allocative efficiency showed the following: The mean allocative efficiency of the small, medium and large scales was 0.68, 0.12 and 0.11 respectively; the minimum allocative efficiency for small, medium and large scales was 0.30, 0.10 and 0.10 respectively. The maximum allocative efficiency was 0.59, 0.18 and 0.11 respectively for small, medium and large scale farmers. The profitability result indicated that egg production for small, medium and large-scale farms was profitable in the study area with N675, 671.79, N4, 897,236.09 and N16, 327,633.66 per farmer. The rate of return on investment per bird was found to be 19.51%, 31.21% and 83.13% respectively for small, medium and large farm sizes. For small, medium and large-scale farmers respectively, the capital turnover per bird was N 1.20, N1.31 and N1.83. Also, the profitability indices for the small, medium and large scales are N0.16, N0.24 and N0.45. The study recommends that; Farmers should be advised to increase production from small scale to large scale through policies that will promote such, special intervention is needed from the government at all levels through farmers’ cooperatives in the area of inputs subsidy, price efficiency of the farmers could

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