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All Journal ECONOMOS : Jurnal Ekonomi dan Bisnis
Su'un, Muhammad
Program Pasca Sarjana Universitas Muslim Indonesia Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA PENGUSAHA MUDA DI KOTA PAREPARE DIMODERASI OLEH NILAI BUDAYA BUGIS Damis, Sariana; Su'un, Muhammad; Tenriwaru, Tenriwaru
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.778

Abstract

This study aims to determine the effect of subjective norms, behavioral control and attitudes on compliance with paying local taxes, the influence of subjective norms, behavioral control and attitudes on cultural values of Bugis, the influence of cultural values on compliance with paying local taxes the influence of subjective norms, behavioral control and attitudes towards compliance to pay local taxes through Bugis cultural values. This research was conducted in the City of Parepare. The time of this research was started from March to August 2020. The population in this study were young entrepreneurs in the city of Parepare, who are members of the Parepare City Young Entrepreneurs Association. Sampling using saturated sampling technique or census, the sample in this study was 150 respondents. The results of the study 1) Subjective norms have no significant effect on compliance with paying local taxes, 2) Behavioral control has a positive and significant effect on compliance with paying local taxes, 3) Attitudes have no positive and significant effect on compliance with paying local taxes. 4) Subjective Norms have no negative and insignificant effect on the cultural values of Bugis, 5) Behavioral control has a positive and significant effect on the cultural values of Bugis, 6) Attitudes have a positive and significant effect on the cultural values of Bugis, 7) Cultural values of Bugis have an effect on compliance with paying taxes 8) Based on the calculation of path analysis it can be concluded that subjective norms have no positive and insignificant effect on compliance with paying local taxes through cultural values of Bugis, 9) Based on the calculation of path analysis it can be concluded that behavioral control has a positive and significant effect on compliance with paying local taxes through Bugis cultural values, 10) Based on the calculation of path analysis, it can be concluded that attitudes have a positive and significant effect on compliance with paying local taxes through Bugis cultural values.
PENGARUH TINGKAT KEMISKINAN DAN PENDAPATAN PERKAPITA TERHADAP PENERIMAAN PAJAK DAERAH SERTA OPINI AUDIT DENGAN TINGKAT KEPERCAYAAN MASYARAKAT SEBAGAI VARIABEL INTERVENING TERHADAP PENERIMAAN PAJAK DAERAH PEMERINTAH PROVINSI SE-INDONESIA Alwi, Muh; Su'un, Muhammad; Amiruddin, Amiruddin
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.780

Abstract

This study aims: To investigate whether the Poverty Level Affects Provincial Tax Revenues in Indonesia, to test whether per capita income affects provincial tax revenue in Indonesia, to test whether the Audit Opinion with Intervention Variables, Public Trust Level, to test whether the Audit Opinion affects Provincial Tax Revenues in Indonesia. This academic study typically uses secondary data with time series data for the period 2010, 2012, 2014, 2016, and 2018. The data analysis technique typically uses the stimulus equation with the path analysis estimation technique. The Statistical Package for the Social Science application program (SPSS) version 23 is typically used to carefully help carefully analyze the data typically used in this study. The results showed that: The level of poverty has a significant effect on Provincial Tax Revenues in Indonesia, Per capita income has no significant impact on Provincial Tax Revenues in Indonesia, Audit Opinion with Intervening Variables Community Trust Level typically has a significant effect on Provincial Tax Revenues in Indonesia.
Co-Authors Alwi, Muh Amiruddin, Amiruddin Sariana Damis