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

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

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

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

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

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Indar Khaerunnisa ◽  
Adi Wiratno ◽  
Elvira Luthan
Keyword(s):  
Hypothesis Testing ◽  
National Culture ◽  
Good Governance ◽  
Cultural Influences ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Path Coefficient ◽  
National Pride ◽  
The Relationship

This study aims to determine how the effect of the tax morality of the level of participation of citizens, the confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, deterrence factors, and the tax system to tax compliance. how cultural influences taxes consist of the respondents to react to the tax culture is a relationship between the tax authorities and the taxpayer, tax regulations and the national culture of tax compliance. how the influence of good governance such as human resources, information technology, organizational structure, processes and procedures as well as financial resources and incentives for tax compliance of corporate entities registered in the National Construction Contractors Association of Indonesia. Data obtained by sending a questionnaire to the members of the Bogor City GAPENSI 80 respondents with data analysis using Partial Least Square (PLS). Hypothesis testing results show that the path coefficient relationship between tax morality of compliance of tax of 0.3655 and the value of t-statistic of 3.0149 (> 1.96), testing hypotheses for testing the path coefficient relationship between culture variable tax on tax compliance at 0.2352 and the value of t-statistic of 2.1832 (>1.96), and the third hypothesis testing path coefficient value of the relationship between good governance on tax compliance by 0.2983 with a t-statistic values of 2.5984 (>1.96).

scholarly journals Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

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

scholarly journals Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

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

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Ownership Structure and earnings management: Empirical evidence from listed pharmaceuticals and chemical firms of Bangladesh

2020 ◽  
Vol 5 (2) ◽  
pp. 58-69
Author(s):  
Dewan Azmal Hossain
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Good Governance ◽  
Foreign Ownership ◽  
Jel Classification ◽  
Financial Information ◽  
Least Square ◽  
The Relationship

Objective – This study aims to examine the relationship between ownership structure (determined by institutional and foreign ownership) and earnings management in the context of Bangladeshi Pharmaceuticals and Chemical firms. Methodology/Technique – Out of 32 listed firms, this study examined 29 firms from the pharmaceuticals and chemical industry of Bangladesh from 2014 to 2018. Three firms are omitted as they got listed in 2018 and 2019 respectively. This study uses discretionary working capital accrual to measure earnings management that is the dependent variable. Ordinary least square regression analysis is conducted to assess the result of this study. Institutional and foreign ownership are independent variables. ROA, size, cash flow from operation, and leverage are control variables. Findings – It is found that institutional ownership is negatively related to earnings management and foreign ownership is positively related to earnings management but none of them are statistically significant indicating institutional and foreign ownership do not help in resolving or reducing the earnings management problems in the context of Bangladeshi pharmaceuticals and chemical firms. Novelty – Previous studies in Bangladesh deal only with the techniques of earnings management. To my knowledge, it is the first study that tries to assess the relationship of ownership structure defined by institutional and foreign shareholdings with earnings management in the context of Bangladeshi pharmaceuticals and chemical firms. These two ownership patterns are selected because they are supposed to increase the quality of financial information and also because in Bangladesh state and general shareholders are too dispersed to monitor the governance issues. The practical implications of this study is that investors should not consider institutional and foreign ownership percentage as a determining factor of good governance when considering investment decisions rather should look for other firm-specific factors as institutional and foreign shareholders are found to be inactive in increasing the quality of financial information in the context of Bangladesh. Policymakers should identify why institutional and foreign shareholders are not active and should revise the governance mechanisms accordingly. Type of Paper: Empirical Keywords: Ownership structure; Institutional Shareholdings; Foreign Shareholdings; Earnings Management; Bangladesh. Reference to this paper should be made as follows: Hossain, D.A. 2020. Ownership Structure and earnings management: Empirical evidence from listed pharmaceuticals and chemical firms of Bangladesh, J. Fin. Bank. Review, 5 (2): 58 – 69 https://doi.org/10.35609/jfbr.2020.5.2(3) JEL Classification: G40; G41; G49.

scholarly journals The Effect of Sales Promotion on Purchasing Decisions

2021 ◽  
Vol 2 (2) ◽  
pp. 122-133
Author(s):  
Indri Suryani ◽  
Afriapollo Syafarudin
Keyword(s):  
Health Workers ◽  
Continuous Process ◽  
Personal Selling ◽  
Partial Least Square ◽  
Sales Promotion ◽  
Least Square ◽  
Purchasing Decisions ◽  
Partial Least Square Analysis ◽  
A Company ◽  
Positive Effect

To trigger consumer transactions in order to buy a certain product and encourage aggressive purchasing decisions. One trick is that promotion is able to stimulate demand for a product. With the promotion, it is expected that consumers will want to try these products and encourage existing consumers to buy products more often so that re-purchases will occur and the sales volume of a company's products will increase. Promotion is an important factor in realizing the sales goals of a company. In order for consumers to be willing to subscribe, they must first be able to try or research the goods produced by the company, so that buyers can be sure of these goods. Targeted promotion is expected to have a positive effect on increasing sales. Promotion is an important aspect of marketing management and is often said to be a continuous process. With promotion, people who are not interested in buying a product will be interested and try the product so that consumers make a purchase. The type of promotional mix is ​​the combination of the best strategies from the variables of advertising, personal selling, and other promotional tools, all of which are planned to achieve the goals of the sales program. This study aims to examine the effect of promotion on glove purchasing decisions. Respondents of this study used 150 research samples at various hospitals, namely doctors and health workers, the tools used in this study used the PLS (Partial Least Square) analysis method. The results of this research are the effect of promotion on purchasing decisions accepted.   Keywords: Sales Promotion, Purchasing Decision

An Assessment of Risk Management Practices of SME Taxpayers in Malawi and their Impact on Tax Compliance

2018 ◽  
Vol 4 (4) ◽  
pp. 7-17 ◽  
Author(s):  
Stella Binauli Nanthuru ◽  
Liu Pingfeng ◽  
Nie Guihua ◽  
Victoria Lucas Mkonya
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Structural Equation ◽  
Management Practices ◽  
Risk Mitigation ◽  
Tax Compliance ◽  
Value Added ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

This study assesses understanding of Risk, and extent of risk management practices in Small and Medium Enterprise (SME) taxpayers in Malawi, subsequently, investigates their relationship with financial performance and tax compliance. The study focuses on unlimited business sectors of SME taxpayers which drew a representation of our sample of 324 SMEs, using Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze and test hypotheses. Results indicate that half of the SME taxpayers are aware of risks, but only 23% of respondents underwent any training on risk management. 90% of respondents revealed that tax rates are the most significant business constraint; value-added tax (VAT) being the most challenging tax to file. Most respondents identified risks through experience, with risk management practices centering on Chief Executive Officers. Empirical evidence on Path analysis and bootstrapping results established a significant relationship between understanding risks, risk management practices, financial performance and Tax compliance, which is positive, signaling a roadmap for risk mitigation if tax administration is to widen its SME tax net.

scholarly journals The Effect of Productivity and Innovation on the Competitiveness of Batik SMEs in West Java Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 19-26
Author(s):  
Yana Hendayana ◽  
Suryana Suryana
Keyword(s):  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Jel Classification ◽  
Partial Least Square ◽  
Least Square ◽  
West Java ◽  
Production Methods ◽  
The Past ◽  
The Government ◽  
Medium Enterprises

Objective - This research aims to test the effect of productivity and innovation toward competitiveness of batik SMEs in West Java. Methodology/Technique - The study uses Partial Least Square (PLS) for data analysis, as well as an explanatory method and simple random sampling. Findings - The results of the data testing show that competitiveness is effected by productivity and innovation by 71.7%. Novelty - The objective of this study is to analyse the gap in productivity and innovation and its effect on the competitiveness of batik SMEs in West Java Indonesia. Batik centre in West Java was developed by the government in collaboration with the private sector to increase the level of production of batik SMEs. In reality, there is a gap in productivity between written batik and stamped batik. Written batik design innovations and production methods need to be improved to compete and survive in the batik industry. Porter (1995:5) describes competition as the core of the success or failure of firms. Productivity of written batik has declined in the past 5 years. From recent BPS data, processed by the Pusdatin Ministry of Industry 2017, the industry has declined by around 10% per year between 2012 and 2017. Type of Paper: Empirical. Keywords: Productivity; Innovation; Competitiveness; Batik; Small and Medium Enterprises. JEL Classification: M10, M11, M19.

scholarly journals The Effect of Emotional Branding on Word-Of-Mouth: Evidence from Indonesia

2018 ◽  
Vol 6 (4) ◽  
pp. 140-146
Author(s):  
Vita Briliana ◽  
Nurti Widayati
Keyword(s):  
Brand Loyalty ◽  
Word Of Mouth ◽  
Sampling Technique ◽  
Cost Effective ◽  
Positive Influence ◽  
Jel Classification ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Trust ◽  
Brand Love

Objective - The purpose of this paper is to explore how brand love affects consumers' brand trust, brand loyalty and word-of-mouth promotion towards an online public transport app in Jakarta, Indonesia. GO-JEK is a cost-effective, transport-based application that is used by passengers in Indonesia. Methodology/Technique - This research uses a purposive sampling technique to select 380 GO-JEK users. Partial least square version 3.0 analysis was used to analyze the data collected through the questionnaires. Findings - The study reveals that brand love, brand trust and brand loyalty have a positive influence on word-of-mouth advertising. Novelty - Brand love strongly influences brand trust, followed by brand loyalty and word-of-mouth. Type of Paper - Empirical. Keywords: Brand Love; Brand Loyalty; Brand Trust; Word-of-mouth. JEL Classification: M30, M31, M39.

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