scholarly journals Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money

2021 ◽  
Vol 8 (2) ◽  
pp. 167-179
Author(s):  
Listya Sugiyarti ◽  
Desiana ◽  
Sri Nitta Crissiana Wirya Atmaja
Keyword(s):  
Data Collection ◽  
Tax Evasion ◽  
Quantitative Data ◽  
Sampling Technique ◽  
Collection Method ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Questionnaire Method ◽  
Determine System

The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data is quantitative data. The data collection method used is the questionnaire method. The sampling technique of 100 individual taxpayers use purposive sampling. For Data processing usage is Statistical Package for Social Science. The results of the study indicate that system justice has a negative effect on tax evasion, distrust to fiscus influences on tax evasion, while the love of money infuences tax evasion. Keywords: System Justice, Distrust to Fiscus, Love of Money, Tax Evasion.

scholarly journals PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN

2020 ◽  
Vol 18 (2) ◽  
pp. 255
Author(s):  
Elsya Panduwinasari ◽  
Nurafni Eltivia ◽  
Kurnia Ekasari ◽  
Hesti Wahyuni
Keyword(s):  
Data Collection ◽  
Sample Size ◽  
Unethical Behavior ◽  
Sampling Technique ◽  
Accounting Students ◽  
Collection Method ◽  
Purposive Sampling ◽  
Love Of Money ◽  
The Love Of Money ◽  
Positive Effect

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.

scholarly journals Effect of guilt and the love of money on avoiding luxury clothing brand purchasing

2021 ◽  
Vol 6 (1) ◽  
pp. 21-31
Author(s):  
İbrahim Bozacı
Keyword(s):  
Low Income ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Luxury Brands ◽  
Face To Face ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Questionnaire Method

Consumers may avoid purchasing luxury brands, which may cause negative feelings, such as low income and moral beliefs. It is essential to know the factors that affect the intentions to avoid luxury consumption and develop suggestions for businesses that market these products and know this relatively less studied aspect of consumer behaviour. In this study, the feeling of guilt arising from purchasing high-priced luxury clothing products and the effect of love of money, which expresses the individual's approach to money, on avoiding purchasing these products is questioned. Within the scope of the research, primary data were collected by face-to-face questionnaire method in Kirikkale province of Turkey, and the obtained data were tested with the structural equation model. As a result of the analysis, the feeling of guilt and the love of money (except for the motivation and wealth dimension) affect avoidance of purchasing luxury clothing. It was concluded that the variable affecting this intention the most was guilt and that the success dimension of the love of money had a negative effect. Finally, the research results were interpreted, and recommendations were made to researchers and businesses.

scholarly journals The Effectiveness of Greenpreneurship Course for Students' Communication Ability and Entrepreneurial Interest

2020 ◽  
Vol 3 (2) ◽  
pp. 141
Author(s):  
Mohammad Agus Prayitno ◽  
Ulfa Lutfianasari ◽  
Deni Ebit Nugroho
Keyword(s):  
Experimental Design ◽  
Data Collection ◽  
Communication Skills ◽  
Sampling Technique ◽  
P Value ◽  
Collection Method ◽  
Unemployed People ◽  
Before And After ◽  
Communication Ability ◽  
Questionnaire Method

<em>Very tight work competition results in many unemployed people because of the imbalance between the number of jobs and the number of graduates. For this reason, universities prepare lectures that can equip their students in entrepreneurship. One of them is greenpreneursip lectures. This study aims to determine the effectiveness of learning greenpreneur on communication skills and student entrepreneurial interests. The research design used was the pre-experimental design one-group pretest-posttest design. The sampling technique is done by purposive sampling. The data collection method used in this study is the questionnaire method. Data collection instruments included 20 items of entrepreneurial interest questionnaires and 18 items of communication skills questionnaire used to determine changes in communication skills and entrepreneurial interests before and after the lecture. The results were obtained by the p-value of entrepreneurial interest&gt; 0.05, which is equal to 0.475. the p-value of communication skills &lt;0.05, which is equal to 0.049. The conclusion in this study is the greenpreneurship course does not affect student entrepreneurial interest, but has the effectiveness of student communication skills.</em>

scholarly journals PENGARUH LOVE OF MONEY DAN PERILAKU MACHIAVELLIAN TERHADAP PERSEPSI ETIS INTERNAL AUDITOR BANK PERKREDITAN RAKYAT

2021 ◽  
pp. 45
Author(s):  
Putu Aristya Adi Wasita ◽  
Ni Nengah Lasmini
Keyword(s):  
Primary Data ◽  
Ethical Standards ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Questionnaire Method

Assessment of conditions or mistakes is called ethical perception. A person who works as an accountant will make high reservations by sticking to existing ethical standards. Competition is tighter, so the accounting profession must often clash with efforts to stick to ethical standards. The internal auditor's view in assessing an improper act will provide a perception of ethical perceptions for the community related to accountability and transparency. This research was conducted to get the influence of the variable love of money, Machiavellian with gender as a moderator on the ethical perceptions of the people's prekreditan bank internal auditors. The data in the study were collected using a questionnaire method, so that the research data were classified as primary data. This study will use 43 samples and will be analyzed using moderated regression analysis. The results of the study, after going through the data analysis of love of money and Machiavellian, have a negative effect on the ethical perception variable of BPR internal auditors. Gender as a moderating variable assesses the influence the love of money variable on the ethical perceptions of BPR internal auditors while for Machiavellian, gender does not know.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN PENGGELAPAN PAJAK

2021 ◽  
Vol 2 (02) ◽  
Author(s):  
Yuliani Karlina ◽  
Asep Kurniawan ◽  
Indah Umiyati
Keyword(s):  
Tax Evasion ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
The State ◽  
Coefficient Of Determination ◽  
Tax System ◽  
Love Of Money ◽  
Negative Effect

Indonesia is a developing country that needs funds to finance its development. In order to finance all the interests of the state in realizing a better national economy, an APBN (State Revenue and Expenditure Budget) is prepared. The taxation sector is the largest sector that contributes to the State Budget. However, in the implementation of tax revenue does not match the predetermined target, one of the causes of this is due to tax evasion by taxpayers. This study aims to examine the factors that influence the intention to commit tax evasion. This research is a quantitative research with data collection techniques using a questionnaire distributed to taxpayers who are registered free workers at KPP Pratama Subang. The sample used in this study was 118 respondents using purposive sampling technique and an error rate of 5%. The analysis technique uses multiple linear regression analysis. The results showed that the coefficient of determination R2 was 0.374, which means that the dependent variable could be explained by the independent variable at 37.4% and the remaining 62.6% was explained by other variables. The results of this study conclude that partially the variable love of money, tax system, tax justice, tax discrimination, and tax sanctions has no effect on tax evasion, while the variable understanding of taxation has a negative effect on tax evasion and the variable religiosity has a negative effect on tax evasion. Simultaneously, the variable love of money, tax system, tax justice, tax discrimination, understanding of taxation, taxation sanctions and religiosity have an effect on the variable tax evasion.

scholarly journals Analisis Strategi Penanganan Peredaran Narkoba di Rumah Tahanan Negara Kelas II B Banyumas

2021 ◽  
Vol 4 (2) ◽  
pp. 642-649
Author(s):  
Alfin Azka Fauzi ◽  
Arisman Arisman
Keyword(s):  
Environmental Factors ◽  
Data Collection ◽  
Drug Trafficking ◽  
Quantitative Data ◽  
Sampling Technique ◽  
Class Ii ◽  
Collection Method ◽  
State Prison ◽  
Purposive Sampling ◽  
Data Collection Method

This study aims to find out how to handle drug trafficking strategy in Banyumas Class II B State Prison. The type of research conducted is a qualitative type of research and uses quantitative data collection method used to analyze environmental factors with SWOT method, research sample is 19 officers with sample determination based on purposive sampling technique. The results of this study showed that the strategy of handling drug trafficking shows an aggressive strategy located in quadrant I so that banyumas Class II B State Prison should be able to utilize momentum in order to handle drug trafficking and also be able to control the movement of existing drugs.

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.

Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

2021 ◽  
Vol 1 (1) ◽  
pp. 44-56
Author(s):  
Rinaldi Septiana ◽  
Rio Kartika Supriyatna
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Data ◽  
Primary Data ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Collection Method ◽  
The People ◽  
Regression Test ◽  
Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.  

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET (DPPKA) KOTA BENGKULU

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Linda Yuliarti ◽  
Ida Anggriani
Keyword(s):  
Data Collection ◽  
Asset Management ◽  
Rating Scale ◽  
Employee Performance ◽  
Dominant Factor ◽  
Personal Factors ◽  
Collection Method ◽  
Five Factors ◽  
Questionnaire Method ◽  
Strongly Agree

Dwi Linda Yuliarti, Ida Anggriani; An Analysis Of Factors That Influence Employee Performance In Department Of Revenue , Finance And Asset Management Of Bengkulu City. The purpose of the study to determine the most dominant factor affecting the performance of employees in Department of Revenue , Finance and Asset Management (DPPKA ) Bengkulu City . Data collection method used in the study was a questionnaire method , while the method of analysis using a Likert scale , and the rating scale . By the five factors that affect the performance of employees in Department of Revenue , Finance and Asset Management ( DPPKA ) Bengkulu city , four factors are personal factors, team factors, systems factors, and contextual factors got the perception of respondents agreed criteria, means that four factors affect the performance of employees . While one factor got the strongly agree perception is leadership factors, that greatly affect employee performance leader . The most dominant factor affecting the performance of employees inDepartment of Revenue , Finance and Asset Management (DPPKA) Bengkulu is leadership factors , because they have an important role in nurturing , supportive.

Workers’ Welfare: A Comparative Study Between Public and Private Industries in Bareilly, Uttar Pradesh

2018 ◽  
Vol 43 (3) ◽  
pp. 192-204 ◽  
Author(s):  
Naeem Ahmed
Keyword(s):  
Data Collection ◽  
Uttar Pradesh ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Well Being ◽  
Primary Data ◽  
Private Industry ◽  
Public And Private ◽  
Secondary Sources ◽  
Questionnaire Method

Labour welfare is an umbrella term which includes overall well-being of the worker. Labour welfare facilities are classified by the International Labour Organization (ILO) into two types: intramural labour welfare facilities and extramural labour welfare facilities. In India, several labour legislations have been enacted to provide proper labour welfare facilities to the workers. Factories Act, 1948 is one of most important welfare-related labour legislations in which a number of labour welfare facilities are specified like washing facility, canteen facility, crèches room facility, labour welfare officer, sitting facility, and so on. In this particular study, the researcher chose descriptive research design; sample size of the study is 120 respondents, 60 respondents from each organization were selected by using simple random sampling technique. For data collection, both primary and secondary sources of data were used; as primary data collection, questionnaire method was used. Collected data were analysed in the form of tables and diagrams. Findings of the study are very interesting: some welfare facilities are good in public industry and some are good in private industry.

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