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All Journal Infestasi Jurnal Media Akuntansi (MEDIASI)
Mutiara Maimunah
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Economics, Econometrics & Finance

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Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3514

Abstract

This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.
Pengaruh Pelatihan Teknis Perpajakan, Akuntabilitas Terhadap Kinerja Pemeriksa Pajak Di KPP Kota Palembang Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 1 (2022): Jurnal Media Akuntansi (MEDIASI), September 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i1.9365

Abstract

ABSTRACT This study aims to determine the effect of tax technical training and accountability on the performance of tax auditors at Palembang. The population of this study were all ASN within the Directorate General of Taxes who served as auditors at the Regional Office of the DJP Sumsel Babel. The sample in this study were examiners at KPP in Palembang. Data were collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that taxation technical training had no effect on the tax auditors 'performance, while accountability affected the tax auditors' performance. Keywords: Tax Auditor Performance, Taxation Technical Training, Accountability. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan teknis perpajakan dan akuntabilitas terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda.   Hasil penelitian menunjukkan bahwa pelatihan teknis perpajakan tidak berpengaruh terrhadap kinerja pemeriksa pajak, sementara akuntabilitas mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Kinerja Pemeriksa Pajak, Pelatihan Teknis Perpajakan, Akuntabilitas.
Pengaruh Biaya Promosi Terhadap Kinerja Perusahaan Pada UMKM Di Palembang Delfi Panjaitan; Desy Lesmana; Mutiara Maimunah
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11346

Abstract

ABSTRACT This study aims to determine the effect of promotion costs on company performance at MSMEs in Palembang City. The population of this research is all owners/managers of MSMEs in Palembang City. The sample in this study is the owner/manager of the food and/or beverage sector in the city of Palembang. The sample is set at 100 respondents. Data was collected by distributing questionnaires. The research analysis method used is simple linear regression. The results of the study indicate that promotion costs affect the company's performance on MSMEs in Palembang City. Keywords: promotion costs, company performance, sales volume. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh biaya promosi terhadap kinerja perusahaan pada UMKM di Kota Palembang. Populasi penelitian ini adalah seluruh pemilik/pengelola UMKM di Kota Palembang. Sampel pada penelitian ini pemilik/pengelola UMKM sektor makanan dan atau minuman di Kota Palembang. Sampel ditetapkan sebanyak 100 responden. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa biaya promosi mempengaruhi kinerja perusahaan pada UMKM di Kota Palembang. Kata Kunci : biaya promosi, kinerja perusahaan, volume penjualan.
Co-Authors Delfi Panjaitan Desy Lesmana