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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen RESTITUSI : Jurnal Riset Perpajakan
Lestari, Ismi Ayu
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Economics, Econometrics & Finance

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Journal : RESTITUSI : Jurnal Riset Perpajakan

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PENGARUH PEMAHAMAN PERPAJAKAN DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA Amalia, Riza; Lestari, Ismi Ayu
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.404

Abstract

This study aims to determine the effect of understanding on taxation and e-filling on personal taxpayer compliance at Kpp Pratama North Makassar. This research method uses quantitative methods. The population of this research is the personal taxpayer of North Makassar Kpp Pratama. The sample selection was through random sampling where there were 70 samples that met the criteria as research samples. The analytical technique used in this research is multiple linear regression analysis. The results of this study prove that Tax Understanding and E-Filling have a positive and significant effect on Personal Taxpayer Compliance at North Makassar Kpp Pratama.
MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Ramdani, Muh. Reza; Lestari, Ismi Ayu
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.648

Abstract

This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar. Population in this study were individual taxpayers registered at KPP Pratama South Makassar, namely 159,626 individual taxpayers, while the sample in this study was determined using the Slovin formula so that the total sample in this study was 100 taxpayers. This research uses field research methods. The statistical method used to test the hypothesis uses the partial least squares application. Results of the analysis show that the Self Assessment System and Money Ethics simultaneously have a positive and significant effect on tax evasion, while morality as a moderator weakens the influence of the Self Assessment System and Money Ethics on tax evasion.
Co-Authors Amalia, Riza Arumbarkah, Andi Muara Ramdani, Muh. Reza Ramdani, Muhammad Reza