AbstrakJumlah wajib pajak dari tahun ke tahun semakin bertambah. Namun bertambahnya jumlah wajib pajak tersebut tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah kepatuhan tersebut menjadi kendala dalam pemaksimalan penerimaan pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di Kota Samarinda dengan menggunakan beberapa variabel bebas seperti kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjan bebas yang ada di Kota Samarinda. Berdasarkan data dari KPP Pratama Samarinda, hingga Juli 2016 terdapat 35.445 wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjan bebas. Pengambilan sampel dilakukan dengan metode incidental sampling. Jumlah sampel ditentukan sebanyak 100 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode survei dengan menggunakan media kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak, dan sanksi pajak berpengaruh signifikan dan mempunyai hubungan positif terhadap kepatuhan wajib pajak. Sedangkan pelayanan fiskus memberikan pengaruh tidak signifikan dan mempunyai hubungan yang negatif terhadap kepatuhan wajib pajak. Kata Kunci: Kepatuhan wajib pajak, kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on Compliance of Individual Taxpayers Conducting Business Activities and Free Employment in Samarinda City AbstractThe number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Samarinda by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The population of this study is individual taxpayers conducting business and professional services in Samarinda. Based on data from the KPP Pratama Samarinda, until July 2016 there were 35.445 individual taxpayers conducting business and free job retention. Sampling was done by incidental sampling method. The number of sample is 100 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, and tax penalties had significant and positive impact on taxpayer compliance. The service tax authorities had no significant and negative impact on taxpayer compliance.
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap dana pihak ketiga melalui nisbah bagi hasil pada bank umum syariah selama periode triwulan I tahun 2012 sampai dengan triwulan II tahun 2015. Jumlah sampel dalam penelitian ini adalah 7 perusahaan, dimana diambil sesuai kriteria tertentu yaitu perusahaan perbankan umum syariah yang masih terdaftar selama periode pengamatan 2012-2015 yang menerbitkan laporan keuangan triwulan selama periode penelitian Kemudian pengujian hipotesis dilakukan dengan menggunakan partial least square (PLS) 3.2.4 . Hasil penelitian menunjukan bahwa secara statistik kinerja keuangan berpengaruh signifikan terhadap dana pihak ketiga, kinerja keuangan berpengaruh signifikan terhadap nisbah bagi hasil, nisbah bagi hasil tidak berpengaruh signifikan terhadap dana pihak ketiga dan kinerja keuangan tidak berpengaruh signifikan terhadap dana pihak ketiga melalui nisbah bagi hasil. Effect of Financial Performance on Deposits of Third Party Funds Through Profit Sharing (Case Study of Sharia Commercial Bank in Indonesia Period 2012-2015) AbstractThis study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.
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