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All Journal Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Journal of Social And Economics Research Influence: International Journal of Science Review journal of social and economic research
Tarigan, Krisnawati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Influence: International Journal of Science Review

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Analysis of Taxpayer Compliance in Paying Motor Vehicle Taxes with the Fraud Hexagon Model Tarigan, Krisnawati; Margareta, Natalia
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 3 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v5i3.183

Abstract

Tax is one of the largest incomes owned by Indonesia, one of which is Motor Vehicle Tax. In 2020, the number of motorized vehicles recorded was 20,221,821 motorized vehicles. However, in the reporting process, there are still many taxpayers who have not carried out their responsibilities and obligations. In this study, the researcher uses the Fraud Hexagon model which is used to analyze what factors affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area. The variables used in this research are Stimulus, Opportunity, Rationalization, Capability, Ego (arrogance), and Collusion. This study uses the SEM model and is processed using SMART PLS. The sample of this study was 182 taxpayer respondents who have motorized vehicles in the West Jakarta area. The results of this study found that the factors that affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area are influenced by Opportunity and Rationalization. These two variables have a significant influence on taxpayer compliance.
Management Accounting: A Catalyst for Organizational Success in the 21st Century Tarigan, Krisnawati
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 3 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Management Accounting has a central role in supporting the success of holistic organizations in the 21st Century era. Through a qualitative descriptive approach, this research aims to investigate the contribution of management accounting beyond the financial aspect, explore the relationship between an organization's ability to adapt and the contribution of management accounting, and assess the importance of management accounting reports and information in assessing and assessing organizational value added. Research data was obtained from various research results and previous studies that are relevant to the focus of this research. Data processing is carried out carefully to obtain in-depth insights. The results of this research then found that management accounting is not just a financial recording tool, but also a strategy guide that helps organizations go beyond traditional boundaries. The adoption of information technology, the use of big data, and system integration are crucial elements in increasing management accounting efficiency. The role of holistic management accounting includes non-financial aspects, such as the desires and added value of stakeholders.
Co-Authors Amelinda, Rita Angellica, Friscilla Bambang Siswanto Hery Winoto TJ Margareta, Natalia Megawati - Melitina Tecoalu Riruma, Olfien Saparso Saparso Widjaja, Daniel