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All Journal Journal of Accounting and Investment Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Trends in Accounting Research AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Ruwanti, Gemi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

 1 
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance Adisty, Putri; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.717

Abstract

This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers
Co-Authors Abdul Kadir Abdul Rahman, Rahayu Adisty, Putri Akhmad Yafiz Syam, Akhmad Yafiz Anuar Syahdan, Saifhul Asiah, Antung Noor Az Zahra, Salsa Boedi, Soelistijono Eka Puspita Elisa Fauzi, Cherrya Chairunnisa Maulidya Harnida, Mutia Jumirin Asyikin Nastiti, Rizky Ningsih, Melly Agustina Norbaiti, Norbaiti Saifhul Anuar Syahdan Seftiannoor, Aulia Syahdan, Saifhul A. Syarief, Hanni Annisa Tri Ramaraya Koroy Yatiningsih, Ana Zaini, Siti Aisyah Mukarramah