This study aims to determine the effect of tax morals, tax audits, sanctions, and moderation of tax awareness on tax compliance for micro small and medium enterprises (SMEs). This study analyzed primary data questionnaires from 150 answers of SMEs respondents registered at the Bali Regional Tax Service Office. Testing the research variables using multiple linear regression analysis and moderated regression analysis (MRA). Tax morals, tax audits, and sanctions had a positive and significant effect on SMEs compliance. Whereas MRA testing shows that tax awareness moderates the moral relations of tax and tax audits of SMEs compliance. However, tax awareness cannot moderate the relationship between sanctions towards SMEs compliance which is influenced by psychological factors of SMEs that are affected by the covid-19 pandemic. SMEs prioritizes the sustainability of its business rather than meeting tax compliance during the pandemic. The limitation of the research is that SMEs have not been classified according to SMEs affected or not affected by the pandemic. The contribution of research related to the psychological aspect of SMEs during the pandemic can be a consideration for tax authorities to formulate tax policies. Penelitian ini menguji pengaruh moral pajak, pemeriksaan pajak, sanksi, dan moderasi kesadaran pajak terhadap kepatuhan pajak bagi usaha mikro kecil dan menengah (UMKM). Penelitian ini menganalisis data primer kuesioner dari 150 jawaban responden UMKM yang terdaftar di Kantor Pelayanan Pajak Daerah Bali. Pengujian variabel penelitian menggunakan analisis regresi linier berganda dan moderated regression analysis (MRA). Moral pajak, pemeriksaan pajak, dan sanksi berpengaruh positif terhadap kepatuhan UMKM. Sedangkan, pengujian MRA menunjukkan bahwa kesadaran pajak memoderasi hubungan moral pajak dan pemeriksaan pajak terhadap kepatuhan UMKM. Namun, kesadaran pajak tidak memoderasi hubungan sanksi terhadap kepatuhan UMKM yang dipengaruhi oleh faktor psikologis UMKM yang terkena dampak pandemi covid-19. UMKM mengutamakan keberlanjutan usahanya daripada memenuhi kepatuhan pajak di masa pandemi. Hasil penelitian diharapkan menjadi pertimbangan otoritas pajak untuk memformulasikan kebijakan perpajakan kedepannya.
Tanggal masuk 25-07-2020 This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers' compliance.
Penerapan akuntansi lingkungan tidak semata-mata untuk memenuhi peraturan yang berlaku terkait dengan lingkungan, tetapi juga dapat meningkatkan kinerja Badan Usaha Milik Desa dalam mengelola lingkungan. Biaya yang timbul akibat aktivitas operasi yang berkaitan dengan lingkungan bukan merupakan biaya yang merugikan bagi badan usaha, tetapi biaya lingkungan tersebut memberi peningkatan nilai ekonomi bagi perusahaan dalam jangka panjang. Penelitian ini dimaksudkan untuk menganalisis implementasi pelaporan akuntansi lingkungan pada unit pemungutan sampah BUMDes Buduk “Buduk Mitra Winangun”. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan pendekatan studi kasus dan pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini yaitu (1) perlakuan akuntansi lingkungan pada unit pemungutan sampah BUMDes Buduk “Buduk Mitra Winangun” belum dilakukan secara tepat, (2) perlakuan akuntansi lingkungan pada unit pemungutan sampah BUMDes Buduk “Buduk Mitra Winangun” berdasarkan SAK ETAP berprinsip pada pengakuan, pengukuran, dan pelaporan, tetapi pelaporan biaya lingkungan disesuaikan dengan klasifikasi biaya menurut Hansen dan Mowen, (3) perlakuan akuntansi lingkungan pada unit pemungutan sampah BUMDes Buduk “Buduk Mitra Winangun” belum sesuai dengan SAK ETAP dalam tahap pengakuan dan pelaporan.
<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.</em></p>
This study aims to determine the ability of students in writing, particularly in terms of the unity and coherence of paragraphs of the Indonesian language in scientific papers of students of the Bali State Polytechnic Diploma IV Study Program. The method used in this study is a qualitative method, while the method of collecting data in the form of documentation with qualitative descriptive analysis. From the results of the unity analysis and paragraph coherence, it can be mentioned that the writing of paragraphs in scientific papers of IV diploma program students shows that the average value in each sample is 78.5, the highest score is 90.00 and the lowest is 60. In addition, the writing results are also obtained. Paragraph five study programs whose results show, Managerial Accounting Study Program 78.2, International Business Study Program 80.0, Tourism Business Management Study Program 78.0, and 77.8 Constructional Management Study Program. From the results of the study it can be concluded that the unitary writing ability and the paragraph coherence of the Diploma IV Polytechnic students of Bali are fairly well categorized.
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