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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JUAN: Jurnal Pengabdian Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Larasati, Anissa Yuniar
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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

 1 
Factors Affecting Compliance of Personal Taxpayers (Case Study at the Regional Office of the Directorate General of Tax Office of West Java 1) Larasati, Anissa Yuniar; Mardiani, Rika
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (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.v8i2.24421

Abstract

The purpose of this study was to determine the factors that influence the compliance of individual taxpayers at the Regional Office of the Directorate General of Taxation of West Java 1. There are four independent variables tested, namely the tax awareness factor, the fiscal attitude factor, the rational attitude factor and the tax law factor. While the dependent variable is personal taxpayer compliance. The sample method used is a purposive sample with a sample of 100 individual taxpayers for employees and non-employees. This study uses a multiple linear regression model with the help of SPSS v.21. This research method is quantitative, namely conducting primary data searches with the object of research of individual taxpayers who are registered in the Regional Office of DJP Jabar 1. tax, while tax officers and rational attitudes do not have a significant effect.
Dampak Ekonomi Dari Covid-19 Dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM Kota Cimahi. Larasati, Anissa Yuniar; Purwanto, Purwanto
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.42867

Abstract

This research was conducted to find out how much of the economic impact of covid-19 and the intensive utilization of taxes on the sustainability of MSMEs in the city of Cimahi. The research method used is to use quantative research methods. This study used probability sampling through a simple random sampling approach and was calculated with the slovin formula that produced 100 samples. The data collection in this study used observations, literature studies and questionnaires. The study allocates multiple regression tests, t tests, f tests and coefficients of determination. Based on the results of research conducted partially the economic impact of covid-19 has an insignificant negative effect on the sustainability of MSME business in the city of Cimahi, while the tax intensive affects the sustainability of MSME business in the city of Cimahi and simultaneously the economic impact of covid-19 and the intensive utilization of taxes has a positive and significant effect on the sustainability of MSME business in the city of Cimahi.
Co-Authors Binekas, Bani Difa, Amelia Putri Salma Hartika, Wiwi Kurniawan, Fahri Mahmudah, Hikmatul Mardiani, Rika Nidyanti, Adelia Purwanto Purwanto Sastradipraja, Usman Vicky Dzaky Cahaya Putra