The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance.
Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.
Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak, (2) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak, (3) pengaruh Kepatuhan Wajib Pajak terhadap Realisasi Penerimaan Pajak, serta (4) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak melalui Kepatuhan Wajib Pajak sebagai variabel intervening. Penelitian ini menggunakan rancangan penelitian kuantitatif eksplanatori. Data penelitian berupa data sekunder selama 5 tahun dari tahun 2004 sampai 2018 dengan teknik pengumpulan data menggunakan dokumentasi. Data yang digunakan dalam penelitian adalah sosialisasi pajak, realisasi penerimaan pajak dan kepatuhan wajib pajak yang bersumber dari Kantor Pelayanan Pajak Pratama Kepanjen. Data tersebut diolah dengan menggunakan analisis jalur (path). Hasil penelitian menunjukan bahwa: (1) sosialisasi pajak berpengaruh secara positif terhadap kepatuhan wajib pajak, (2) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (3) kepatuhan wajib pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (4) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak melalui kepatuhan wajib pajak
The purpose of this study is to determine the effect of financial behavior and financial attitude on financial literacy in generation Z. This study is a quantitative research. Data were obtained from questionnaire that containing a list of statements given to respondents. Then the respondent chooses one alternative answer that fits respondent’s opinion. Secondary data were obtained through various literatures, written information sources and other books. Data analysis used multiple linear regression. The results showed that: 1) the financial attitude had a significant effect on financial literacy, and 2) there was no significant influence between the financial behavior and financial literacy.
The purpose of this study was to find out how the practice of financial accounting in MSMEs in East Java Province, especially during the Covid Pandemic. This research is qualitative research using a case study approach. The data used in this study are primary data and secondary data. Primary data is processed from interviews with MSME owners and secondary data is processed from literature studies. The data search is based on the use of the accounting bookkeeping system by MSME owners during the COVID-19 pandemic. The results obtained concluded that there was positive perception towards the application of financial accounting. Although MSME owners do not understand financial accounting principles perfectly, MSME owners try to apply accounting principles. MSME owners realize that accounting is one part of good corporate governance. By recording using an accounting bookkeeping system, owners can manage finances comprehensively. Financial accounting helps MSME owners to maintain business continuity, especially during the Covid-19 pandemic.
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