The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance 
(An Experimental Study)

This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.

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Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v8i1.10411 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Elen Puspitasari ◽

Yeye Susilowati ◽

Wahyu Meiranto

Keyword(s):

Experimental Study ◽

Tax Compliance ◽

Analysis Of Covariance ◽

Peer Reporting ◽

Reporting Behavior ◽

Assignment Method ◽

Compliance Decisions ◽

Independent Variable ◽

The Government ◽

Tax Reporting

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.

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Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters

CESifo Economic Studies ◽

10.1093/cesifo/ifz020 ◽

2020 ◽

Vol 66 (3) ◽

pp. 285-300

Author(s):

Recep Yücedoğru ◽

İdris Sarisoy

Keyword(s):

Structural Model ◽

Tax Compliance ◽

Risk Awareness ◽

Debt Restructuring ◽

Fairness Perception ◽

Fairness Perceptions ◽

Tax Amnesty ◽

Compliance Decisions ◽

Good For ◽

The Difference

Abstract This article aims to investigate the effect of tax amnesties on tax compliance decisions of taxpayers. In particular, we focused on Turkish taxpayers’ fairness perceptions and their voluntary tax compliance after the recent legislation of 6736, which is claimed to be the biggest tax amnesty (for example, tax debt restructuring legislation) in the last decade. This article also investigates the difference between tax amnesty benefiters and non-benefiters when it comes to their tax compliance and fairness perceptions. This article starts with a summary of the literature with a particular focus on Turkey. The research looks into the influence of the perception of tax amnesties on fairness and tax compliance of taxpayers while controlling for widely discussed factors that influence tax compliance such as risk awareness and government trust. The survey was conducted with 1028 participants and a structural model was constructed to test for the above-mentioned effects. We found fairness perception of the taxpayers is negatively affected by tax amnesties. Additionally, the findings showed that acceptance/approval of taxpayers on tax amnesty practice is effective on taxpayer compliance. Finally, only tax amnesty benefiters’ fairness perception is negatively influenced by tax amnesties while the effect is not significant on benefiters.

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The Impact of Mental Accounting on Tax Evasion (An Experimental Study in Accounting Students)

The Indonesian Accounting Review ◽

10.14414/tiar.v8i1.1579 ◽

2018 ◽

Vol 8 (1) ◽

pp. 36

Author(s):

Aprilia Kardianzah Putri ◽

Achdiar Redy Setiawan

Keyword(s):

Experimental Study ◽

Experimental Design ◽

Experimental Research ◽

Tax Evasion ◽

Quantitative Research ◽

Mental Accounting ◽

Accounting Students ◽

Tax Refunds ◽

Tax Payments ◽

The Impact

The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.

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EXPERIMENTAL STUDY OF THE KINEMATIC PARAMETERS OF MOVEMENT OF CARS FORCED IDLE MOTION

International Conference on Technics Technologies and Education ◽

10.15547/10.15547/ictte.2018.01.007 ◽

2018 ◽

pp. 52-57

Author(s):

Ivelin Kostov

Keyword(s):

Experimental Data ◽

Experimental Study ◽

Experimental Research ◽

Kinematic Parameters ◽

Research Results ◽

Software Product

In the work brought some experimental data of kinematic parameters of movement of cars forced idle, as the software product was used to diagnose 900 ATS, which recorded kinematic parameters of vehicle. On the basis of the conducted experimental research results are shown tabulated and analysed.

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Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v8i2.4189 ◽

2019 ◽

Vol 8 (2) ◽

pp. 126

Author(s):

Ade Lisa Matasik ◽

Theresia Woro Damayanti

Keyword(s):

Factorial Design ◽

Tax Compliance ◽

Experiment Design ◽

Bachelor's Degree ◽

Legal Certainty ◽

High Compliance ◽

Tax Amnesty ◽

Interaction Testing ◽

High Level ◽

Quasi Experiment

ABSTRAKPengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.ABSTRACTTax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.

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PENGARUH MODEL PEMBELAJARAN MARIA MONTESSORI TERHADAP PENGEMBANGAN KEDISIPLINAN ANAK USIA 4-5 TAHUN DI TK ISLAM IBNU QOYYIM KEC. MEDAN SELAYANG

JURNAL RAUDHAH ◽

10.30829/raudhah.v7i2.508 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Fatma Gustina ◽

Khadijah Khadijah ◽

Fauziah Nasution

Keyword(s):

Hypothesis Testing ◽

Experimental Research ◽

Learning Model ◽

Experimental Designs ◽

Maria Montessori ◽

Post Test ◽

Quasi Experimental ◽

Group A

This research was conducted at TK Islam Ibnu Qoyyim, Medan Selayang District. Tthe type of research is experimental research with uses Quasi Experimental Designs. This study aims to determine the influence of Maria Montessori's learning model on the discipline of children in TK Islam Ibnu Qoyyim. The results showed that the Montessori learning model had an effect on the discipline of group A children. The results of the pretest class were 9.3 and the post-test average was 16.80 with the highest post-test 20 and the lowest post-test 12. Class control with an average pre test 9.7 and the average post test 11.7 with the highest value 16 and the lowest value 7. The results of hypothesis testing obtained t count> t table is 18.31> 2.048 with significant numbers. Thus the hypothesis Ho is rejected and Ha is accepted so that it is stated that there is a Significant Effect of Maria Montessori's Learning Model on the Discipline of Group A Children 4-5 Years Old in the TK Islam Ibnu Qoyyim.

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ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi di Universitas Bung Hatta Padang)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5379 ◽

2013 ◽

Author(s):

Ethika Ethika ◽

Ade Saputra

Keyword(s):

High School ◽

Social Studies ◽

Hypothesis Testing ◽

Vocational Education ◽

Formal Education ◽

Accounting Students ◽

Sample Collection ◽

Significant Difference ◽

Basic Concepts ◽

Education Of Students

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.

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PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5377 ◽

2013 ◽

Author(s):

Lisa Fitriani Rahman

Keyword(s):

Hypothesis Testing ◽

Private Universities ◽

Sampling Technique ◽

Accounting Education ◽

Accounting Students ◽

Primary Data ◽

Accounting Curriculum ◽

Accounting Courses ◽

Almost All ◽

The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

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Results of an experimental study of hydrogel drainage containing ranibizumab in antiglaucoma operations

POINT OF VIEW EAST – WEST ◽

10.25276/2410-1257-2021-2-63-67 ◽

2021 ◽

pp. 63-67

Author(s):

I.I. Khusnitdinov ◽

Keyword(s):

Experimental Study ◽

Hyaluronic Acid ◽

Key Words ◽

Experimental Research ◽

Experimental Studies ◽

Glaucoma Surgery ◽

Control Group ◽

Morphological Studies

Purpose. Еxperimental substantiation of the effectiveness of biocompatible biodegradable hydrogels based on hyaluronic acid and chitosan succinate as a carrier of ranibizumab in antiglaucoma operations. Material and methods. Hydrogel drainage (HD) was obtained immediately before surgery. A solution of ranibizumab (0.23 ml) was mixed with a solution of hyaluronic acid dialdehyde (0.5 ml), then a solution of chitosan succinate (0.5 ml) was added. Experimental studies were performed in 12 (12 eyes) healthy rabbits. The first group consisted of 6 eyes – 0.187 ml of ranibizumab per 1 ml of gel. In the control group, HD was used intraoperatively without the addition of ranibizumab (6 eyes). Morphological studies were performed on 7th, 21st, and 42nd days. Results. In experimental studies in vitro and in vivo, it was proved that ranibizumab, administered as a part of 0.1 ml of hydrogel drainage in the antiglaucoma surgery area is released within 3 weeks and suppresses vascularization, scarring of the operating area, and preserves the intrascleral cavity. The optimal concentration of ranibizumab was selected-0.02 ml in 0.1 ml of gel. Conclusion. The safety and effectiveness of the use of hydrogel drainage with ranibizumab based on hyaluronic acid dialdehyde and chitosan succinate in anti-glaucoma operations has been proven. Key words: experimental research, hydrogel drainage, ranibizumab, glaucoma surgery.

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PENGGUNAAN METODE EKSPERIMEN PADA PEMBELAJARAN MATERI SIFAT BAHAN DAN KEGUNAANNYA TERHADAP HASIL DAN RESPON BELAJAR SISWA KELAS IV MIN TUNGKOB ACEH BESAR

Jurnal Ilmiah Didaktika ◽

10.22373/jid.v13i2.482 ◽

2013 ◽

Vol 13 (2) ◽

Author(s):

Wati Oviana ◽

Maulidar Maulidar

Keyword(s):

Experimental Study ◽

Data Collection ◽

Experimental Method ◽

Learning Outcomes ◽

Experimental Research ◽

Experimental Methods ◽

Learning Material ◽

Primary School Students ◽

School Students ◽

Material Characteristics

The research on the use of experimental methods in learning characteristics of material and its usefulness toward students’ achievements and learning responses of Level 4 primary school students of MIN Tungkob Aceh Besar aims to determine students’ learning outcomes and responses toward the use of the method. This study uses experimental research. The data collection techniques were using test and distributing questionnaire to the students. The samples in this experimental study were students of class IV3 totaling 34 people as the experimental class and the class IV4 totaling 31 people as the control class. The data, which is the students’ learning outcomes collected from pretest and posttest, were analyzed using t-test formula. The data from the students’ questionnaire responses were analyzed using percentage formula.The result was that the students’ learning outcomes from the experimental class and the control class showed significant differences. Students’ responses toward the use of experimental methods in learning material characteristics and its usefulness were also very positive, where the students are very excited and interested in learning to use the experimental method in the study of material characteristics and its usefulness.

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