PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP  22    KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

Purnamasari, Apriani; Pratiwi, Umi; Sukirman, Sukirman

doi:10.14710/jaa.14.1.22-39

Cited by 10 publications

(11 citation statements)

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“…Selain itu, ketika wajib pajak menganggap bahwa pemerintah amanah dalam mengunakan uang yang dihasilkan, maka akan bersikap patuh (Augustine & Enyi, 2020). Dengan demikian, salah satunya yang menjadi pertimbangan wajib pajak untuk memenuhi kewajibannya adalah rasa percaya pada pemerintah (Augustine & Enyi, 2020); (Dewi & Diatmika, 2020); (Purnamasari et al, 2017); (Aktaş Güzel et al, 2019); (Saruji et al, 2019); (Saruji et al, 2019)…”

Section: H2: Machiavellianisme Berpengaruh Terhadap Kepatuhan Pajakunclassified

Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah

Wiharsianti

Hidayatulloh²

2023

jaa

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Tujuan penelitian ini untuk menganalis pengaruh love of money, Machiavellianisme, kepercayaan pada pemerintah terhadap kepatuhan wajib pajak orang pribadi. Populasi penelitian adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta, sedangkan sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Gunungkidul. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang sudah memiliki nomor pokok wajib pajak. Data diperoleh dengan menyebarkan kuesioner kepada responden yang memenuhi kriteria. Analisis data menggunakan analisis regresi linear berganda. Hasil yang diperoleh penelitian ini yaitu machiavellianise dan kepercayaan pada pemerintah berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan love of money tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.

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Section: H2: Machiavellianisme Berpengaruh Terhadap Kepatuhan Pajakunclassified

Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah

Wiharsianti

Hidayatulloh²

2023

jaa

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“…The level of trust in the government is one form of response to the realization of development that has been carried out. The community will assess whether the realization of development financing originating from tax money spending is appropriate for the organization (Purnamasari et al, 2017). A good assessment can create trust in the government.…”

Section: Table 1 Total Of Msme Taxpayers In All Tax Offices In Surabayamentioning

confidence: 99%

The Influence of Perceptions of Justice and Trust toward Government on Tax Compliance (Case Study on Msme Taxpayers in Surabaya)

2023

European Economic Letters

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MSMEs are business units that can increase the region's economy. This research is conducted to determine the relationship between perceptions and government trust variables on tax compliance among MSMEs in Surabaya. This research site was in Surabaya. This quantitative research used primary data sources through questionnaires distributed through Google Forms. The data was collected by distributing 130 MSME units in Surabaya as respondents. The sampling technique was convenience sampling. It is used because the questionnaires are distributed randomly to find samples (MSMEs) in Surabaya. Then, the data analysis technique uses multiple linear regression analysis using the SPSS V.23 software program. This research partially shows that perceptions of justice will have a positive effect on compliance, but trust does not have a significant impact on tax compliance. The implication of this research is to provide information for the government in developing fair services to taxpayers and provide policies that are beneficial for society to increase compliance.

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“…Pengertian adalah perbuatan memahami atau memahami sesuatu (Kamus Besar Bahasa Indonesia). Definisi lain dari pemahaman adalah memiliki kemampuan untuk menginterpretasikan informasi secara tepat dan bersedia menjelaskan objek yang diketahui (Purnamasari et al, 2018).…”

Section: Teori Pemahaman Kerjaunclassified

Pemahaman Dan Keterampilan Kerja Mahasiswa Setelah Mengikuti Praktik Kerja Di Bank Syariah

Imran

Kalsum

Sailan

et al. 2022

Al-Qashdu, AQ, qashdu, aq

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This reserch aims to find 1) Does the practical experience in the field can improve students' understanding related to their work in Islamic banking? 2) Does the field practice experience can improve student work skills in Islamic banking? This research uses a qualitative method with a descriptive approach. Primary and secondary data were gathered for this study through observation, interviews, and documentation. The researches sample consisted of 9 Islamic banking students from the FEBI IAIN Kendari class of 2016/2017 who took part in the second batch of field experience practice. The research's descriptive methods include data reduction, data visualization, and conclusion-making. The results of the study demonstrate that the knowledge of the class of 2016/2017 students studying Islamic banking has greatly improved after they began taking part in Field Experience Practice (PPL 2) activities as opposed to earlier, when they solely learnt from lectures. Increasing knowledge and proficiency of working mechanisms also improves job skills.Keywords: Work Understanding; Work Skills; Practical Field Exprience

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PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

Cited by 10 publications

References 0 publications

Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah

Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah

The Influence of Perceptions of Justice and Trust toward Government on Tax Compliance (Case Study on Msme Taxpayers in Surabaya)

Pemahaman Dan Keterampilan Kerja Mahasiswa Setelah Mengikuti Praktik Kerja Di Bank Syariah

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