THE EFFECT OF TAX MORALITY, TAX CULTURE, AND GOOD GOVERNANCE TO TAXPAYERS COMPLIANCE

ABSTRACT This study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. Third, the effect of good governance such as human resources, information technology, organizational structure, processes and procedures, financial resources and incentives for corporate tax compliance. The sample is a company that is a member of Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi Data obtained by sending a questionnaire to members Gapensi Bogor. A total of 80 respondents were analyzed by using Partial Least Square (PLS). Hypothesis testing results show that there are significant tax morality, culture tax and good governance toward tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui, pertama, pengaruh moralitas pajak yang diukur dengan tingkat partisipasi warga negara, tingkat kepercayaan, tingkat otonomi daerah, kebanggaan nasional, faktor demografis, kondisi ekonomi, deterrence factors, dan sistem perpajakan terhadap kepatuhan paja. Kedua, pengaruh budaya pajak yang terdiri dari responden memberikan reaksi terhadap budaya pajak yang berupa hubungan antara aparat pajak dan Wajib Pajak, peraturan perpajakan dan budaya nasional terhadap kepatuhan pajak. Ketiga, pengaruh good governance berupa sumber daya manusia, teknologi informasi, struktur organisasi, proses dan prosedur, sumber daya finansial dan insentif terhadap kepatuhan pajak perusahaan. Sampel adalah perusahaan yang menjadi anggota Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi). Data diperoleh dengan cara pengiriman kuesioner kepada para anggota Gapensi kota Bogor. Sebanyak 80 responden dianalisis dengan menggunakan Least Partial Square (PLS). Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh moralitas pajak, budaya pajak, dan good governance terhadap kepatuhan wajib pajak. JEL Classification: H26

Download Full-text

Pengaruh Moralitas Pajak, Budaya Pajak, Dan Good Governance Terhadap Kepatuhan Wajib Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2014.001.02.17 ◽

2014 ◽

Vol 1 (02) ◽

pp. 200-210

Author(s):

Indar Khaerunnisa ◽

Adi Wiratno

Keyword(s):

National Culture ◽

Citizen Participation ◽

Good Governance ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Corporate Tax ◽

National Pride ◽

A Company

ABSTRACT This study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. Third, the effect of good governance such as human resources, information technology, organizational structure, processes and procedures, financial resources and incentives for corporate tax compliance. The sample is a company that is a member of Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi Data obtained by sending a questionnaire to members Gapensi Bogor. A total of 80 respondents were analyzed by using Partial Least Square (PLS). Hypothesis testing results show that there are significant tax morality, culture tax and good governance toward tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui, pertama, pengaruh moralitas pajak yang diukur dengan tingkat partisipasi warga negara, tingkat kepercayaan, tingkat otonomi daerah, kebanggaan nasional, faktor demografis, kondisi ekonomi, deterrence factors, dan sistem perpajakan terhadap kepatuhan paja. Kedua, pengaruh budaya pajak yang terdiri dari responden memberikan reaksi terhadap budaya pajak yang berupa hubungan antara aparat pajak dan Wajib Pajak, peraturan perpajakan dan budaya nasional terhadap kepatuhan pajak. Ketiga, pengaruh good governance berupa sumber daya manusia, teknologi informasi, struktur organisasi, proses dan prosedur, sumber daya finansial dan insentif terhadap kepatuhan pajak perusahaan. Sampel adalah perusahaan yang menjadi anggota Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi). Data diperoleh dengan cara pengiriman kuesioner kepada para anggota Gapensi kota Bogor. Sebanyak 80 responden dianalisis dengan menggunakan Least Partial Square (PLS). Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh moralitas pajak, budaya pajak, dan good governance terhadap kepatuhan wajib pajak. JEL Classification: H26

Download Full-text

Factors Affecting the Intention to Buy Halal Food by the Millennial Generation: The Mediating Role of Attitude

DeReMa (Development Research of Management) Jurnal Manajemen ◽

10.19166/derema.v14i2.1738 ◽

2019 ◽

Vol 14 (2) ◽

pp. 175 ◽

Cited By ~ 1

Author(s):

Lilis Mega Setiawati ◽

Chairy Chairy ◽

Jhanghiz Syahrivar

Keyword(s):

Structural Equation Model ◽

Purchase Intention ◽

Structural Equation ◽

Sampling Method ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Path Coefficient ◽

Halal Food ◽

The Relationship

The increasing Muslim population in recent years has resulted in an increased demand for halal food. This study aims to determine the effect of religiosity, awareness of halal food, and attitude towards halal food on purchase intention by millennial generations. This research is quantitative research with survey analysis method. The data used in this study is primary data using a questionnaire as a research instrument. The researchers surveyed 230 Muslim respondents of millennial age at President University. The sampling technique used in this study is judgment sampling method. Data analysis was performed using Partial Least Square-Structural Equation Model (PLS-SEM) software, namely SmartPLS version 3.2.8. The hypotheses were tested through path coefficient, t-Significance, p-Value, and determination coefficient (R²). Based on the results of this study, it is found that: 1) halal awareness has a significant effect on attitude towards halal food, 2) religiosity, halal awareness and attitude towards halal food each has a significant effect on purchase intention of halal food and finally, 3) halal awareness as mediated by attitude towards halal food has an effect on purchase intention of halal food. Whereas the relationship between religiosity and attitude towards halal food and the relationship between religiosity and purchase intention of halal food as mediated by attitude towards halal food cannot be supported. The result of this research is useful to predict the future of the halal industry in Muslim-majority countries. It is recommended that food marketers should consider these elements when producing and preparing marketing campaigns for halal foods.Bahasa Indonesia Abstrak: Meningkatnya populasi Muslim akhir-akhir ini berakibat pada meningkatnya permintaan terhadap makanan halal. Studi ini dimaksudkan untuk mengetahui pengaruh religiositas, kesadaran terhadap makanan halal, dan sikap terhadap makanan halal, terhadap intensi membeli makanan halal di kalangan generasi milenial. Penelitian ini merupakan penelitian kuantitatif yang menggunakan metode survai. Data yang digunakan merupakan data primer yang diperoleh dengan menggunakan kuesioner sebagai instrumen penelitian. Sampel penelitian adalah 230 orang Muslim dari generasi milenial di President University. Teknik sampling yang digunakan adalah judgment sampling method. Analisis data dilakukan dengan menggunakan Partial Least Square-Structural Equation Model (PLS-SEM) software, yaitu SmartPLS version 3.2.8. Hipotesa penelitian diuji dengan melihat nilai koefisien jalur, nilai t, nilai p, dan koefisien determinsasi (R²). Berdasarkan hasil analisis data, ditemukan bahwa: 1) kesadaran halal mempengaruhi sikap terhadap makanan halal secara signifikan, 2) religiositas, kesadaran halal, dan sikap terhadap makanan halal, masing-masing memiliki pengaruh yang signifikan terhadap intensi membeli makanan halal, 3) sikap terhadap makanan halal memediasi pengaruh kesadaran halal terhadap intensi membeli makanan halal. Hasil penelitian juga memperlihatkan bahwa pengaruh religiositas atas sikap terhadap makanan halal tidak didukung data, demikian pula sikap terhadap makanan halal tidak memediasi pengaruh religiositas terhadap intensi membeli makanan halal. Hasil penelitian ini diharapkan bermanfaat untuk memperkirakan masa depan industri Halal di negara yang berpenduduk mayoritas Muslim. Para pemasar makanan perlu mempertimbangkan variabel yang digunakan dalam penelitian ini ketika menghasilkan dan mempersiapkan kampanye pemasaran untuk makanan halal.

Download Full-text

PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, UKURAN, UMUR DAN KEPEMILIKAN PERUSAHAAN TERHADAP KEPATUHAN KEWAJIBAN PAJAK

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v1i2.4935 ◽

2014 ◽

Vol 1 (2) ◽

pp. 127

Author(s):

Dhaniel Hutagalung ◽

Waluyo Waluyo

Keyword(s):

Organizational Culture ◽

Structural Equation ◽

Tax Compliance ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Significance Level ◽

Company Sector ◽

The Relationship

This study aims to: (1) determine and predict the relationship leadership style influence on tax compliance, (2) determine the influence of organizational culture on tax compliance, (3) determine the effect of firm size on tax compliance, (4) determine the effect of age corporate tax compliance, and (5) the effect of ownership on tax compliance.Associative and quantitative statistical methods are used. Object and the sample are property, real estate and construction company sector in Jakarta, and are listed on the Indonesian Stock Exchange. The sampling technique used by census method based on the number of small population. 32 respondents of tax staff / manager, accounting or finance were used as the primary data. Spread questionnaires were analyzed using Structural Equation Modeling (SEM) with an alternative Partial Least Square (PLS) using SmartPLS program version 2.0 M3. SEM-PLS is used because of the difference in scale of measurement variables and lack of samples.The results showed that of the five hypotheses proposed, only two hypotheses are acceptable. Organizational culture has an significant influence and firm size variabel affect tax compliance by 17.79% and significant with T-statistic of 2.41 (>1,96). The larger the company the more it is likely to dutifully carry out their tax compliance and predictions on the role of leadership styles to improve tax compliance is acceptable. Leadership style affect by 19,91% and no significant with T-Statistic 1.83 (<1.96) at 5% significance level, age and ownership of the company was found do not affect the Tax compliance. R-square showed value of 0.4003 indicates, the relationship model are moderate which means that all variables affect the overall 40.03% of the tax compliance.

Download Full-text

Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i2.2693 ◽

2021 ◽

Vol 11 (2) ◽

pp. 241-250

Author(s):

Siti Samsiah ◽

Della Hilia Anriva ◽

Restu Agusti ◽

Jeny Monika Putri

Keyword(s):

Hypothesis Testing ◽

Self Efficacy ◽

Research Evidence ◽

Performance Testing ◽

Partial Least Square ◽

Least Square ◽

Participatory Budgeting ◽

Managerial Performance ◽

Mediating Role ◽

The Relationship

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.

Download Full-text

Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.01.3 ◽

2020 ◽

Vol 7 (01) ◽

pp. 27-34

Author(s):

Riri Zelmiyanti ◽

Diah Amalia

Keyword(s):

Structural Equation ◽

Information Dissemination ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Equation Modelling ◽

Relationship Of ◽

The Relationship

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

Download Full-text

The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i01.p05 ◽

2020 ◽

Vol 15 (1) ◽

pp. 49

Author(s):

Pancawati Hardiningsih ◽

Indira Januarti ◽

Rachmawati Meita Oktaviani ◽

Ceacilia Srimindarti

Keyword(s):

Structural Equation ◽

Tax Avoidance ◽

Tax Compliance ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Directorate General ◽

The One ◽

The Relationship ◽

Positive Effect

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

Download Full-text

Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i01.1334 ◽

2020 ◽

Vol 7 (01) ◽

pp. 27-34

Author(s):

Riri Zelmiyanti ◽

Diah Amalia

Keyword(s):

Structural Equation ◽

Information Dissemination ◽

Tax Compliance ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Equation Modelling ◽

Relationship Of ◽

The Relationship

ABSTRACT This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators. ABSTRAK Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2. Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain. JEL Classification: H21, H25

Download Full-text

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

10.31219/osf.io/jeh7d ◽

2020 ◽

Author(s):

Murat Kayak

Keyword(s):

Structural Equation Modeling ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Destination Brand ◽

The Relationship ◽

Intention To Revisit ◽

Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Download Full-text

ENABLING ORGANIZATIONAL CHANGE – LEADERSHIP, COMMITMENT TO CHANGE AND THE MEDIATING ROLE OF CHANGE READINESS

Journal of Business Economics and Management ◽

10.3846/16111699.2011.642083 ◽

2013 ◽

Vol 14 (2) ◽

pp. 348-363 ◽

Cited By ~ 17

Author(s):

Sinnappan Santhidran ◽

V. G. R. Chandran ◽

Junbo Borromeo

Keyword(s):

Change Readiness ◽

Change Leadership ◽

Partial Least Square ◽

Least Square ◽

Asian Countries ◽

Leadership Change ◽

Commitment To Change ◽

Mediating Role ◽

The Relationship

There has been little empirical analysis on the complex relationship between leadership, change readiness and commitment to change in the context of Asian countries. In this paper, we propose a research model to analyze the interrelationship between leadership, change readiness and commitment to change using the partial least square technique. Results of the study suggest that leadership positively and significantly affect change readiness but not commitment to change. Consequently, change readiness is found to significantly affect commitment to change. In other words, change readiness is found to mediate the relationship between transformational leadership and commitment to change. This may suggest that the influence of leadership is a sequential process affecting change readiness, and in turn, the commitment to change as opposed to the conventional belief that it affects both change readiness and commitment to change simultaneously. The implication of the study is further discussed.

Download Full-text