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All Journal Dinamika Pendidikan Jurnal Ekonomi Modernisasi Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Keuangan Indonesia
Saragih, Arfah Habib
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI Saragih, Arfah Habib; Dessy, Dessy; Hendrawan, Adang
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 1 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i1.16810

Abstract

AbstractTax is Indonesia?s biggest source of income. But, each year tax revenue target is often not achieved. This shows that tax compliance in Indonesia tends to be low. There are several factors that may influence tax compliance, one of them is religiosity. Indonesia as a country based on Pancasila holds tightly to the value of Godhead. In the teachings of Christianity, it is taught to followers to pay taxes to the government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer in Bekasi city. The research method used is quantitative, data collection techniques by using questionnaires. The results show that religiosity has a positive impacts on tax compliance of Christian individual tax payer in Bekasi city.Keywords. religiosity, tax compliance, individual taxpayer, christianity, Bekasi AbstrakPajak merupakan sumber penerimaan terbesar Indonesia, namun setiap tahun target penerimaan pajak sering kali tidak tercapai. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia cenderung rendah. Terdapat beberapa faktor yang mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Indonesia sebagai negara yang berlandaskan Pancasila memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan di Kota Bekasi. Metode penelitian yang digunakan adalah kuantitatif, teknik pengumpulan data dengan kuesioner. Hasil penelitian menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Kota Bekasi.Kata kunci. religiusitas, kepatuhan pajak, Wajib Pajak Orang Pribadi, Kristen Protestan, Bekasi
Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation? Saragih, Arfah Habib
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.025 KB) | DOI: 10.21067/jem.v14i3.2751

Abstract

This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates. Quantitative method was used in this study by conducting regression-fixed effects method on unbalanced panel data. This study found that thin capitalization in banks did not impact effective tax rates significantly. Present research also found that the banks size and profitability were other determinants of the level of tax avoidance in the banks sample. Bank size and profitability had a significant and negative effect on effective tax rate.
The Moderating Role of Firm Size on the Association between Managerial Ability and Tax Avoidance Saragih, Arfah Habib; Raya, Mutya Nurmala; Hendrawan, Adang
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.30783

Abstract

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial ability, firm size, and the interaction of managerial ability with firm size on corporate tax avoidance practices. The study used quantitative method, with panel data linear regression model, random effects method, with a time period of 2009-2019. The results of this study indicate that managerial ability, firm size, and its interaction have a significant impact on corporate tax avoidance. This research is expected to contribute in enriching the literature on the effect of managerial ability on tax avoidance, particularly in Indonesia.
DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE? Anggraini, Puspita Ghaniy; Ayu, Putri Werdina Ciptaning; Saragih, Arfah Habib; Dharsana, Muhammad Try
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.
Learning Engagement Effect on Satisfaction, and Future Preferences of Online Tax Brevet Agustina, Karina Dwi; Saragih, Arfah Habib
Dinamika Pendidikan Vol 17, No 1 (2022): June 2022
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v17i1.33479

Abstract

This study investigates the factors that influence student satisfaction with online tax brevet and their preferences in the future, using theory of perceived user satisfaction. There have been several studies examining tax education, but research on technology-based tax education is still difficult to find. Using an online survey distributed in August – September 2021, data were collected from 106 participants who have or are currently taking online tax brevet. The data is then processed by the PLS-SEM method. This study found that technology and course had a significant effect on student satisfaction, on the other hand, teacher, communication, Covid-19 impact, and sudden change did not have a significant effect. On student involvement, it was found that only motivation had a significant effect, while self-efficacy and anxiety had no significant effect. In this study, student involvement was also indicated to have a significant effect on student satisfaction and learning outcomes. Student satisfaction itself also has an influence on student decisions in the future to continue using online tax brevet technology. To maintain the future preferences of students, tax brevet organizers can increase student motivation with a more interactive learning system.
Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta Fadhilah, Salsa; Saragih, Arfah Habib; Hendrawan, Adang
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1403

Abstract

The DKI Jakarta government has implemented tax reforms by introducing e-BPHTB. The e-BPHTB aims to simplify the process for the public to fulfill their BPHTB tax obligations. This study was conducted to analyze the implementation of e-BPHTB online and its impact on local tax revenue and public compliance in DKI Jakarta province, to identify the driving and inhibiting factors in the implementation of e-BPHTB online, and to evaluate the system’s effectiveness. The study employs a qualitative approach through literature review and field research. The results indicate that the supervision policy of BPHTB is functioning well by providing oversight to taxpayers through cooperation with relevant parties. However, the implementation of e-BPHTB has not significantly impacted local tax revenue and public compliance due to the limited number of taxpayers utilizing the system and the inefficiency of the approval system. Public trust is considered positive due to the facilities provided by the government, including e-BPHTB. The driving factors for implementing e-BPHTB online are threefold: advancements in technology, the perceived ease experienced by taxpayers and tax authorities, and the COVID-19 pandemic. The inhibiting factors include limited public familiarity with technology, the inefficiency of the approval system due to the need for human resources, and the lack of human resource quality. The success rate of e-BPHTB implementation is evaluated based on two factors: the limited competence of human resources due to the absence of training for tax officers, and the need for improvement in the approval system application.
Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT) Saragih, Arfah Habib; Septamia, Nadhirotul Ulfa
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2129

Abstract

E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 150 respondents with a survey using a questionnaire. The significant results is shown by the effect of performance expectancy to behavioral intention and behavioral intention to use behavioral. The weak effects is shown by the correlation berween effort expectancy to behavioral intention.Keywords: E-Filing; Individual Tax Retur; Individual Taxpayer; UTAUT
Co-Authors Agustina, Karina Dwi Anggraini, Puspita Ghaniy Ayu, Putri Werdina Ciptaning Dessy, Dessy Fadhilah, Salsa Hendrawan, Adang Muhammad Try Dharsana Raya, Mutya Nurmala Septamia, Nadhirotul Ulfa