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Rosyadi, Mohammad Eddy
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KOTA TANGERANG TAHUN 2023 Laurensia, Olta; Rosyadi, Mohammad Eddy
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2354

Abstract

This research aims to obtain empirical evidence regarding the effect of implementation E Biling system, E-Filing system, taxpayer understanding, taxpayer awareness, taxpayer environment, tax socialization, and tax sanctions on individual taxpayer compliance in the Tangerang City area. This research data was obtained through distributing the questionnaires at KPP Pratama West Tangerang and Kosambi. The questionnaire collection process was carried out from November 9 2023 to December 1 2023. Non-probability sampling method is used in taking research samples with a total of 96 data that matched the criteria. Hypothesis testing used to determine the effect of each independent variable on individual taxpayer compliance is a multiple regression model. The results of this research indicate that the application of E-Filing system, taxpayer understanding and taxpayer awareness influence individual taxpayer compliance. The other four independent variables, namely the implementation of E-Biling, taxpayer environment, tax socialization, and tax sanctions have no influence on individual taxpayer compliance.
ANALISIS FAKTOR DAN PERILAKU YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TENTANG PENGGELAPAN PAJAK Kelvin, Kelvin; Rosyadi, Mohammad Eddy
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2375

Abstract

Major funding for the state revenue in Indonesia comes from taxes. With tax revenues, the government finances all state expenditures, both routine and developmental, aiming to enhance the prosperity and welfare of the people. However, many government efforts to increase tax revenue do not meet expectations due to the low awareness of taxpayers in fulfilling their tax obligations. This research aims to examine the factors influencing taxpayers' perceptions of tax evasion. It is a primary quantitative study using a questionnaire distributed to taxpayers registered in KPP Pratama Tambora and KPP Pratama Tamansari. The research sample consists of 122 respondents, analyzed using multiple analysis techniques.The results of this study indicate that love of money, discrimination in taxation, understanding of taxation, and subjective norms influence taxpayers' perceptions of tax evasion. However, other independent variables, namely the tax system, tax justice, and religiosity, do not affect taxpayers' perceptions of tax evasion.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR CANDRA, NATASHA SHERINA; ROSYADI, MOHAMMAD EDDY
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, board size, auditor size, managerial ownership, financial performance, operating cash flow, audit tenure, and corporate social responsibility to earning management in Indonesia manufacturing companies. This research also wants to explore the direction of influence independent variables given to dependent variable. This research obtains the sample from Indonesia manufacturing companies listed in Indonesia Stock Exchange from 2017 until 2019. The sampling method used in this research is purposive sampling method and there are 35 companies with 105 data meet the criteria. This research uses multiple regression method for data analysis. The result shows that financial performance and operating cash flow have influence on earning management. On the other hand, leverage, firm size, board size, auditor size, managerial ownership, audit tenure, and corporate social responsibility have no influence on earning management
Co-Authors CANDRA, NATASHA SHERINA Kelvin Kelvin Laurensia, Olta