Pengaruh Religiusitas dan Gender terhadap Kepatuhan Wajib Pajak Orang Pribadi

One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.

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PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS

Jurnal Akuntansi ◽

10.24964/ja.v5i1.255 ◽

2017 ◽

Vol 5 (1) ◽

pp. 37

Author(s):

Teguh Erawati ◽

Andrea Meylita Widyasti Parera

Keyword(s):

Asset Management ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Management Area ◽

Convenience Sampling ◽

Positive Effect

This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study using a convenience sampling (convenience sampling) to 110 taxpayer earth and office buildings in the Department of Revenue, Finance and Asset Management Area (DPPKAD) Yogyakarta that meet the criteria. The data used are primary data through questionnaires, which contain a respondent's answers. Analysis of the data in this study using descriptive analysis and multiple linear regression analysis. The first hypothesis: awareness taxpayer positive effect on tax compliance on land and buildings, both: tax penalty positive effect on tax compliance on land and buildings, three: knowledge of taxation positive effect on tax compliance on land and buildings, a fourth: the service tax authorities positive effect on tax compliance and building earth. The fourth hypothesis can be proved by the results of the study showed that awareness of taxpayers, tax penalties, tax knowledge, and service fiskus positive effect on tax compliance and building earth. Keywords: Awareness of taxpayers, tax penalties, tax knowledge, Service tax authorities, taxpayers Compliance

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THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS

OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ◽

10.53491/oikonomika.v1i2.71 ◽

2020 ◽

Vol 1 (2) ◽

pp. 51-67

Author(s):

Izhar Allessandria Mardini ◽

Bambang Agus Pramuka ◽

Negina Kencono Putri

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Sampling Method ◽

Sampling Technique ◽

Primary Data ◽

State Revenue ◽

The People ◽

Analysis Technique ◽

Convenience Sampling ◽

Positive Effect

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

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The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating

Accounting Analysis Journal ◽

10.15294/aaj.v9i2.25629 ◽

2020 ◽

Vol 9 (2) ◽

pp. 138-145

Author(s):

Tuti Dewi Ratna ◽

Indah Anisykurlillah

Keyword(s):

Regression Analysis ◽

Professional Ethics ◽

Descriptive Analysis ◽

Sampling Technique ◽

Ethical Awareness ◽

Accounting Firm ◽

The Public ◽

Central Java ◽

Convenience Sampling ◽

And Gender

This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.

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Determinants of personal tax compliance

Accounting ◽

10.5267/j.ac.2021.5.002 ◽

2021 ◽

Vol 7 (7) ◽

pp. 1675-1680

Author(s):

Subadriyah Subadriyah ◽

Puji Harto

Keyword(s):

Regression Analysis ◽

Income Tax ◽

Employment Status ◽

Tax Compliance ◽

Sampling Technique ◽

Tax Revenue ◽

Analysis Method ◽

State Revenue ◽

Convenience Sampling

The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.

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The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

Indonesian Management and Accounting Research ◽

10.25105/imar.v16i2.4678 ◽

2019 ◽

Vol 16 (2) ◽

pp. 33

Author(s):

Ayu Aulia Oktaviani ◽

Florencia Trisna Juang ◽

Dwi Ayu Kusumaningtyas

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Research Method ◽

Sampling Method ◽

Tax Compliance ◽

Primary Data ◽

Significant Positive Effect ◽

Convenience Sampling ◽

Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

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Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p07 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1699

Author(s):

Ni Luh Putu Dian Patni Lhoka ◽

I Made Sukartha

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Tax Revenue ◽

Analysis Method ◽

State Revenue ◽

Positive Effect

Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan. Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.

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PENGARUH FAKTOR INTERNAL TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI

Jurnal Manajemen Terapan dan Keuangan ◽

10.22437/jmk.v8i1.6930 ◽

2019 ◽

Vol 8 (1) ◽

pp. 1-12

Author(s):

Winda Syafitri ◽

Dahmiri Dahmiri

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Sampling Method ◽

Descriptive Analysis ◽

Research Use ◽

Sampling Techniques ◽

Student Interest ◽

Business Faculty ◽

Internal Factors ◽

Convenience Sampling

ABSTRAK The purpose of this research is to explain the effect of Internal Factors toward student interest in entrepreneurship on Economics and Business Faculty of Jambi University. Sampling techniques used on is Non-Probability Sampling with Convenience Sampling Method. The number of respondents is 100 consumers. Technique analysis for this research use descriptive analysis to describe the research variables and multiple regression analysis to find the effect between research variables using SPSS 20.0. This research revealed the significant effect of Internal Factors on Student Interest in entrepreneurship on Economics and business Faculty of Jambi University. Keywords: Internal Factors, Interest in Entrepreneurship

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

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2017.131.278 ◽

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

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Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i2.2349 ◽

2020 ◽

Vol 10 (2) ◽

pp. 149-158

Author(s):

Eka Febriani ◽

Norra Isnasia Rahayu

Keyword(s):

Service Quality ◽

Tax Compliance ◽

Sampling Technique ◽

Primary Data ◽

Probability Method ◽

Significant Positive Effect ◽

Mediating Role ◽

Convenience Sampling ◽

Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

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PENGARUH RELIGIOSITY DAN LINGKUNGAN TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DI SURABAYA

JURNAL PAJAK INDONESIA (Indonesian Tax Review) ◽

10.31092/jpi.v3i2.725 ◽

2020 ◽

Vol 3 (2) ◽

pp. 29-35

Author(s):

Ria Dewi Ambarwati ◽

Nur Farida Liyana

Keyword(s):

Regression Analysis ◽

Environmental Influence ◽

Environmental Influences ◽

Tax Compliance ◽

Positive Influence ◽

Religious Organizations ◽

Religious Leaders ◽

Significant Positive Effect ◽

Referent Group ◽

Positive Effect

Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities to be able to voice the importance of taxes and the need for compliance with tax regulations. Kereligiusan seseorang dan pengaruh lingkungan (referensi kelompok) merupakan dua hal yang dipercaya memiliki pengaruh positif terhadap kepatuhan pajak. Hal ini telah dibuktikan oleh penelitian-penelitian tedahulu yang berfokus kepada faktor penentu kepatuhan pajak. Untuk itu di penelitian ini akan dilakukan survey kepada 300 Wajib Pajak orang pribadi di Surabaya untuk melihat apakah ada pengaruh religiusitas dan pengaruh lingkungan kepada keputusan seseorang untuk patuh terhadap aturan perpajakan. Untuk itu dilakukan analisis regresi dan diperoleh bahwa benar terdapat pengaruh positif signifikan antara tingkat religiustas (religiosity) dan pengaruh lingkungan (referent group) terhadap kepatuhan pajak (tax compliance). Hal ini berarti semakin religious seseorang maka peluang dia untuk patuh terhadap aturan pajak semakin tinggi. Demikian pula bahwa peluang seseorang untuk patuh terhadap pajak akan meningkat jika lingkungan seseorang tersebut juga patuh terhadap pajak. Untuk itu DJP perlu untuk melakukan kerjasama denga organisasi keagamaan, tokoh agama dan komunitas-komunitas untuk dapat menyuarakan pentingnya pajak dan perlunya kepatuhan terhadap aturan perpajakan.

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