scholarly journals HUBUNGAN SELF ASSESMENT SYSTEM DENGAN TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Karona Cahya Susena ◽  
Suwarni Suwarni ◽  
Joko Widianto
Keyword(s):  
Rank Correlation ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Spearman Rank Correlation ◽  
Self Assessment ◽  
Compliance Level ◽  
Average Distribution ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to determine the relationship of tax collection with the self assessment system with the level of taxpayer compliance in the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu. The analytical methods used are Average Distribution, Spearman Rank Correlation and Hypothesis Testing. Based on the results of the analysis that has been done, it is known that the value of rho (count) is 0.755 in the interval of interpretation of the correlation of 0.600-0.799, a strong level of relationship. This means that the relationship between the self assessment system and the level of tax compliance at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu is strong and the value of rho (count) is 0.755> 0.364 rho (table) so that Ho is rejected and Ha is accepted, meaning that there is a significant relationship between the self assessment system with taxpayer compliance level at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu.

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

2021 ◽  
Vol 7 (2) ◽  
pp. 250
Author(s):  
Yusri Huzaimi Mat Jusoh ◽  
Farah Ahlami Mansor ◽  
Siti Noor Azmawaty Abd Razak ◽  
Wan Nurul Basirah Wan Mohamad Noor
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Government Sector ◽  
Tax Complexity ◽  
The Relationship ◽  
Compliance Behaviour ◽  
Structured Questionnaire

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.

scholarly journals Analysis of The Effect of Peer's Compliance Information on Tax Compliance Decisions

2020 ◽  
pp. 133
Author(s):  
Irwan Aribowo ◽  
Nadia Fajriani ◽  
Laily Rofi’ah ◽  
Agus Suryono ◽  
Khairul Muluk ◽  
...  
Keyword(s):  
Significant Influence ◽  
Tax Compliance ◽  
Experimental Methods ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Directorate General ◽  
Compliance Decisions ◽  
Near Future ◽  
The Relationship

Taxpayers are an important factor in the self-assessment system. The peer effect is one of the ways to gain taxpayers’ compliance. This study tries to explore the relationship between peer’s information and tax decisions on individual taxpayers. This study is based on experimental methods to determine the effect of information on individual behavior. The result showed that there was a significant influence between peer’s information and taxpayer decisions. Moreover, the compliance depends on what information is provided. The statistical method discovers that both filing and reporting information affect the taxpayer’s decisions. The Directorate General of Taxes can take advantage of peer’s information in conducting socialization and counseling in a segmented manner with the help of pillars of social norms. This action is expected to have an impact on individual taxpayers with the same background or level and is expected to create constant tax information in the near future.

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals RELATIONSHIP OF COMPENSATION, AND AUTHORITARY LEADERSHIP STYLES AND EMPLOYEE PERFORMANCE

2019 ◽  
Vol 19 (2) ◽  
pp. 71-81
Author(s):  
Ely Rohmawati ◽  
Ani Wulandari
Keyword(s):  
Leadership Styles ◽  
Leadership Style ◽  
Employee Performance ◽  
Rank Correlation ◽  
Test Reliability ◽  
Spearman Rank Correlation ◽  
Authoritarian Leadership ◽  
Descriptive Validity ◽  
Relationship Of ◽  
The Relationship

This study aims to determine the relationship between compensation and authoritarian leadership style with employee performance at PT. Circle K Indonesia Utama Surabaya. The number of respondents in this study was 68 employees. The research method used is descriptive, validity test, reliability test, and spearman rank correlation calculation. The results showed that the compensation variables and authoritarian leadership style had a strong and significant relationship with employee performance. Strategies that can be applied by PT. Circle K Indonesia Utama Surabaya to improve employee performance, namely paying more attention to activities and providing employee compensation appropriately and accordingly. Also, improve the leadership style used by leaders.

scholarly journals HUBUNGAN FENOMENA GROUPTHINK DENGAN GAYA KEPEMIMPINAN KETUA RT DI DESA CIKARAWANG

2019 ◽  
Vol 17 (1) ◽  
pp. 28-37
Author(s):  
Distra Asniar Asniar ◽  
Sarwititi Sarwoprasodjo
Keyword(s):  
Leadership Styles ◽  
Leadership Style ◽  
Qualitative Data ◽  
Rank Correlation ◽  
Spearman Rank Correlation ◽  
Causal Factors ◽  
Group Members ◽  
Relationship Of ◽  
The Relationship ◽  
Spearman Rank Correlation Test

Neighborhood activities are a process that can be used to see the level of group members' participation, often member participation is influenced by several things, such as groupthink phenomenon and group leader leadership style. The purpose of this study was to: (1) identify groupthink causal factors in groups, (2), identify leadership styles found in neighborhood, and (3) analyze the relationship of leadership style with groupthink phenomena in groups. This study uses a quantitative approach supported by qualitative data with 30 neighborhood as respondents. The subjects of this study were neighborhood groups located in Cikarawang Village, Dramaga District, Bogor Regency. Analysis of research data using the Spearman rank correlation test. The results show that there was no relationship between the leadership style of the chair and groupthink phenomena in the neighborhood activities. This condition influences the neighborhood leader dominant leadership style is laissez faire, so it has no relation to the decline in criticism of neighborhood members in groupthink phenomena.

scholarly journals HUBUNGAN LOKASI DAN PROMOSI DENGAN KEPUTUSAN PEMBELIAN RUMAH SUBSIDI PADA PT. GRAHA ESTETIKA PROPERTY BENGKULU

2019 ◽  
Vol 13 (2) ◽  
pp. 50-66
Author(s):  
Sri Handayani ◽  
Miko Warodei Antono
Keyword(s):  
Hypothesis Testing ◽  
Correlation Coefficient ◽  
Rank Correlation ◽  
Purchase Decision ◽  
Spearman Rank Correlation ◽  
Aesthetic Property ◽  
Spearman Rank ◽  
Relationship Of ◽  
The Relationship ◽  
Spearman Rank Correlation Coefficient

The purpose of this study was to determine the relationship between location and the decision to purchase a subsidy at PT. Graha Estetika Property Bengkulu and to find out the relationship of promotion with the decision to purchase a subsidized house at PT. Graha Estetika Property Bengkulu. The method of analysis uses Spearman rank correlation and hypothesis testing. Spearman rank correlation coefficient on location relationship (X1) with subsidized house purchase decision (Y) at PT. The Bengkel Property Aesthetic Graha is known that the value of rho count = 0.85 means the relationship between the location and the decision to purchase a subsidy at PT. Bengkulu's Graha Estetika Property is very strong, because the correlation value is in the coefficient interval of 0.800 - 1,000. The value of the Spearman rank correlation coefficient on the relationship of promotion (X2) with the decision to purchase a subsidized house (Y) at PT. Bengkel Property Aesthetic Graha is known the value of rho count = 0.68 the meaning of the promotion relationship with the purchase of a house subsidy decision at PT. Bengkulu's Graha Aesthetic Property is strong, because the correlation value is in the coefficient interval of 0.600 - 799.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

2021 ◽  
Vol 10 (2) ◽  
pp. 123
Author(s):  
Alfriadi Dwi Atmoko
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Research Method ◽  
T Test ◽  
Assessment System ◽  
The Self ◽  
Intrinsic Religiosity ◽  
Self Assessment ◽  
Negative Effect ◽  
The Relationship

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.</em></p>

scholarly journals Relationship Workloads with Work Satisfactionlabor Contract on The Tomkins Shoes Company

2020 ◽  
Vol 4 (1) ◽  
pp. 6-14
Author(s):  
R. Rina Novianty Ariawaty ◽  
Siti Noni Evita
Keyword(s):  
Job Satisfaction ◽  
Market Competition ◽  
Rank Correlation ◽  
Global Market ◽  
Spearman Rank Correlation ◽  
Contract Workers ◽  
Relationship Of ◽  
Contract Labor ◽  
The Relationship ◽  
Descriptive Method

In facing global market competition, every company has different production standards. To meet work targets, the company imposes work on both low and high workloads. The workload was allegedly able to affect the satisfaction felt by the workforce. This study aims to determine the relationship of workload with contract labor satisfaction. The method used in this research uses the descriptive method by taking a sample of 86 contract workers. Analyze the correlation between variables, namely workload and job satisfaction, using the Spearman Rank Correlation formula. The results of this study indicate that there is a relationship between workload and job satisfaction of contract workers found that there is a relationship with a percentage of 21.6%.  

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