scholarly journals Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?

2021 ◽  
Vol 8 (02) ◽  
pp. 35-46
Author(s):  
Ari Budi Kristanto ◽  
Christian Alessandro Noreen
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Secondary Data ◽  
Negative Effects ◽  
Purposive Sampling ◽  
Tax Effort ◽  
Tax Complexity ◽  
The World ◽  
The Government ◽  
Literacy Scores

ABSTRACT Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues. ABSTRAK Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.

Minat Berwirausaha Mahasiswa

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Arief Budiman ◽  
Heny Hendrayati ◽  
Yoga Perdana ◽  
Eka Surachman
Keyword(s):  
Unemployment Rate ◽  
Sampling Method ◽  
Contextual Factors ◽  
Secondary Data ◽  
Data Sampling ◽  
Purposive Sampling ◽  
The World ◽  
Central Statistics

Abstact. The Data from the Central Statistics Bureau (BPS) in 2018 showed that the open unemployment rate in Indonesia reached 5.13% or 6.7 million out of the 36.8 million workforce. Growing the spirit of entrepreneurship to students is a solution to reduce unemployment. With the spirit of entrepreneurship, it is expected that scholars can become job creators for themselves and others. This study aims to investigate the factors that influence students' interest in pursuing the world of entrepreneurship. The models analyzed included socio-demographic, attitudinal, and contextual factors. The method that will be used in this research is descriptive and verification. The data used is in the form of primary and secondary data. Sampling in this study uses the Purposive Sampling method. The results of the study can be concluded that attitude and contextual factors are significantly influence towards students’ intention to parcticing entrepreneurship. Abstrak. Pada 2018, Badan Pusat Statistik (BPS) merilis data yang menyatakan bahwa Indonesia memiliki menunjukkan tingkat pengangguran hingga 5,13%. Angka tersebut setara dengan 6,7 juta jiwa dari 36,8 juta jiwa angkatan kerja. Solusi untuk mengurangi tingginya angka pengangguran tersebut dapat dilaksanakan dengan berbagai upaya, salah satunya ialah dengan menumbuhkan minat wirausaha kepada mahasiswa. Kemunculan sarjana dengan minat wirausaha diharapkan dapat memicu tumbuhnya lapangan kerja, baik bagi dirinya sendiri maupun orang lain. Artikel ini melaporkan penelitian yang menginvestigasi berbagai faktor yang memberikan pengaruh kepada minat mahasiswa dalam menekuni kewirausahaan. Faktor-faktor tersebut meliputi sosio-demografi, sikap, dan kontekstual. Penelitian ini mengeksplorasi berbagai faktor tersebut dengan metode deskriptif dan verifikatif melalui penggunaan data primer dan sekunder. Metode purposive sampling digunakan sebagai cara penarikan sampel dalam penelitian ini. Kajian ini menyimpulkan bahwa faktor sikap dan kontekstual memengaruhi minat wirausaha mahasiswa.

scholarly journals ANALISIS KINERJA PENYULUH PERTANIAN BERDASARKAN PERSEPSI KELOMPOK TANI DI KELURAHAN TARATARA SATU KECAMATAN TOMOHON BARAT KOTA TOMOHON

2020 ◽  
Vol 16 (3) ◽  
pp. 403
Author(s):  
Sandy Alfa Stefano Sambouw ◽  
Elsje Pauline Manginsela ◽  
Jane Sulinda Tambas
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Research Results ◽  
Purposive Sampling ◽  
Farmer Groups ◽  
The Government

This study aims to describe how the performance of agricultural instructors based on the perceptions of farmer groups in Taratara Satu Village, West Tomohon District, Tomohon City. The research was conducted from February to April 2020. The data used are primary and secondary data. Primary data were obtained through direct interviews with 18 respondents using a questionnaire and secondary data were obtained from the government office of the Taratara Satu village. The sampling method used purposive sampling method. The research results showed, 74 percent of farmers said that the extension workers had carried out their functions well, while 26 percent said that the extension workers were lacking in carrying out their roles and functions.

scholarly journals Pembandingan Efisiensi Pemasaran Bawang Merah Konsumsi dan Benih di Kabupaten Brebes, Provinsi Jawa Tengah

2017 ◽  
Vol 34 (2) ◽  
pp. 145 ◽  
Author(s):  
Timbul Rasoki ◽  
Anna Fariyanti ◽  
Amzul Rifin
Keyword(s):  
Supply Chain ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Snowball Sampling ◽  
High Quality ◽  
Purposive Sampling ◽  
Marketing Efficiency ◽  
The Government ◽  
Better Than

<strong>English</strong><br />Demand for shallot, used for consumption and seed, tends to increase. However, there are some problems of discontinuity and price fluctuation in its marketing. This research aims to analyze the supply chain of consumption and seed shallot, particularly in Brebes Regency. The research was conducted in the period of April–December 2015 using primary and secondary data. Primary data were obtained through interviews using a questionnaire from 30 farmers based on purposive sampling and 18 traders using a snowball sampling method. Data were analyzed descriptively using a supply chain approach. The results showed that supply chain of shallot for seed was managed better than thatfor consumption purposes. This situation is in line with marketing efficiency. The market of shallot for seed is more efficient than that for consumption indicated by marketing margin and farmer’s share. It is necessary that the government improvesshallot supply chain management particularly for certified high-quality shallot seed provision at affordable price.<br /><br /><br /><strong>Indonesian</strong><br />Permintaan bawang merah baik untuk konsumsi maupun benih cenderung meningkat. Namun demikian masih terdapat kendala diskontinuitas serta fluktuasi harga dalam pemasarannya. Penelitian ini bertujuan untuk menganalisis rantai pasok bawang merah untuk konsumsi dan benih, khususnya di Kabupaten Brebes, Provinsi Jawa Tengah. Penelitian dilakukan pada bulan April–Desember 2015 menggunakan data primer dan data sekunder. Data primer diperoleh melalui wawancara menggunakan kuesioner secara langsung dengan responden sebanyak 30 orang petani bawang merah yang dipilih secara purposive sampling serta pedagang bawang merah sebanyak 18 orang dengan metode snowball sampling. Data dianalisis secara deskriptif menggunakan pendekatan rantai pasok. Hasil penelitian menunjukkan bahwa rantai pasok bawang merah untuk benih lebih terkelola daripada rantai pasok bawang merah untuk konsumsi. Pasar bawang merah untuk benih lebih efisien dibandingkan dengan pasar bawang merah untuk konsumsi,yang tercermin dari indikator margin pemasaran dan farmer’s share. Diperlukan kebijakan perbaikan manajemen rantai pasokan bawang merah yang berorientasi pada penyediaan benih bermutu/bersertifikat dengan harga yang terjangkau petani.

scholarly journals ANALISIS DAMPAK PENGGUNAAN E-TOLL CARD TERHADAP EFEKTIVITAS LAYANAN DI GERBANG TOL MAKASSAR

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Hasdiana S Hasdiana S ◽  
Ibriati Kartika Alimuddin
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Government Programs ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Toll Road ◽  
Road Users ◽  
The Government ◽  
The Impact

The purpose of this study is to determine the impact caused by the use of e-Toll cards on the effectiveness of services at the Makassar toll gate, which is one of the government programs in the form of electronic toll payment services. As for the specific target to be achieved in this research is to determine the level of effectiveness of services at the toll gate in Makassar by using e-toll card. The method used in this study is descriptive or a method that explains the effect of the independent variables tested on the dependent variable. The sampling method in this study used a purposive sampling technique by determining the criteria for toll road users by using e-toll cards. The analytical tool used is simple regression. The type of data used is primary and secondary data. While data collection techniques using interviews and questionnaires. The results to be achieved in this study are to determine the effect of the use of e-toll cards on the effectiveness of services at the Makassar toll gate.   Tujuan penelitian ini adalah untuk mengetahui dampak yang ditimbulkan atas penggunaan e-Toll card terhadap efektivitas layanan di gerbang toll Makassar yang merupakan salah satu program pemerintah dalam bentuk layanan pembayaran toll secara. Adapun yang menjadi target khusus yang ingin dicapai dalam penelitian ini adalah untuk mengetahui tingkat efektivitas pelayanan di gerbang tol yang ada di Makassar dengan menggunakan e-toll card. Metode yang dipakai dalam penelitian ini adalah deskriptif atau metode yang menjelaskan pengaruh antara variabel independent yang diuji terhadap variabel dependen. Metode pengambilan sampel dalam penelitian ini dengan menggunakan Teknik purposive sampling dengan menentukan kriteria pengguna jalan tol dengan menggunakan e-toll card. Alat analisis yang digunakan yaitu regresi sederhana. Jenis data yang digunakan adalah data primer dan sekunder, Sementara teknik pengambilan data menggunakan wawancara dan penyebaran kuisioner. Hasil yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh penggunaan e-toll card terhadap efektivitas layanan di gerbang toll Makassar

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

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

Internal and External Security Challenges of Nepal

Unity Journal ◽  
2021 ◽  
Vol 2 ◽  
pp. 251-262
Author(s):  
Sumitra Karki
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Security Threats ◽  
Cyber Attack ◽  
Secondary Sources ◽  
News Reports ◽  
Security Challenges ◽  
The World ◽  
The Government ◽  
India And China

Nepal has been a home to diversified settlement in terms of ethnicity, religion, dialect and culture since its outset in civilization. It also lies between two great military and economic giants of Asia – India and China – that are hostile to each other. While these bring abundant opportunities for Nepal, it possesses several internal and external security threats. Nepal suffers from cyber-attack, environmental degradation, pandemic, ethnic, racial or religious conflicts, inequality and poverty, extremism, human trafficking, corruption, migration and trans-boundary crime. In addition, Nepal also faces several security threats, traditional and non–traditional, including terrorism and insurgency. These threats possess serious implications on peace and security of Nepal and the South Asian region. There is a need of serious study about the major internal and external security challenges that Nepal faces in recent decades. This study aims at examining some of the major security challenges, explore the factors behind it, and attempt to suggest few policy recommendations to the government of Nepal to deal with them. The study is conducted by reviewing the primary and secondary sources of data. The primary data includes documents of the government agencies, press release, joint statement and organizational reports. It also includes the interviews with security experts, bureaucrats, policy makers and academicians. Similarly, secondary data includes books, news reports, academic journals, seminars report and reports of research institutes and think tanks. The study highlights that Nepal should prepare itself to meet with the emerging internal and external security challenges what have emerged in recent times. With the rise of India and China, two adversarial powers in the region, Nepal possess extreme challenges in days to come. Similarly, hardly any countries of the world had prepared itself to deal with recent pandemic like COVID-19 that has shattered even the most powerful countries of the world. Taking lessons from these, it is time for Nepal to learn and prepare to mitigate the challenges.

scholarly journals Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender

Telaah Bisnis ◽  
2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
. Yennisa ◽  
Fitri Nurmalisa
Keyword(s):  
Significant Influence ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Private University ◽  
The World ◽  
The Government ◽  
Special Region

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.

scholarly journals ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ”

2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Research Data ◽  
Qualitative And Quantitative ◽  
The Government ◽  
The Village ◽  
Descriptive Method

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.

scholarly journals STUDI PENYULUHAN PERTANIAN PUPUK ORGANIK PADA PETANI KELAPA SAWIT DI DESA SUKASARI KECAMATAN MESUJI RAYA KABUPATEN OGAN KOMERING ILIR

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Methods ◽  
Collection Methods

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  

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