Article Per Year (5 Year)
p-Index From 2020 - 2025
2.907
P-Index
This Author published in this journals
All Journal JURNAL KEBANGSAAN PASAI MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Sinar Manajemen Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding Applied Business and Engineering Conference Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Of Artificial Intelligence And Software Engineering International Journal of Technology and Education Research
Muhammad Arifai
Politeknik Negeri Lhokseumawe
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : PASAI

 1 
Sistem Pemungutan, Administrasi dan Perilaku terhadap Peluang Korupsi Pajak Arifai, Muhammad
PASAI Vol 7, No 2 (2013)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate whether positive or negative relationship between tax collection systems, tax administration and cultural or behavioral with corruption types opportunity on income tax in Indonesia. This study found mixed results, the lower tax collection system significant with the higher internal corruption opportunity. Similarly, the lower culture is positively relationship with the higher external corruption opportunity. However, low tax administration is not significant with higher internal corruption type based on linier regression model. This study has divided type of corruption into internal and external factors. It is suggest that although tax administration is not significant with level of corruption but this factor is important to ensure high quality of DJP services in Indonesia. The findings also show systemic culture in viewing corruption practices in Indonesia. Results also suggest self assessment system can play important role to effective monitoring and responsible to calculate and reported individual income tax.
Co-Authors AA Sudharmawan, AA Abdi, Musta’inul Aini, Kuratul Anhar Firdaus, Anhar Arhami, Muhammad Azaria, Putri Syaikah Azzahra, Rahma Chilshi, Indrya Dani, Teuku Fakhrial Darwanis Darwanis Diana Diana Diana Diana Diana Hasan Dwi Melvinasvita Fahira, Annisa Fahria Nadiryati Sadimantara Faisal Faisal Fakhruddin Fakhruddin Gunawan Gunawan Hamdi Hamdi Heru Fahlevi, Heru Hery Widijanto Julia Alfianti Kheriah LAKHARIS INUZULA Laksono Trisnantoro M. Nasir Mariana Mariana Mariana Mariana Marina, Rani Marjuliati Harahap Meilvinasvita, Dwi Miftahul Jannah Mirna Indriani Muhammad Nasir Mukhlis Mukhlis Mukhlisul Muzahid Mustaking, Mustaking Najmiah, Najmiah Nurjannah Nurjannah Reynold Herwinsyah Rizqillah, Rizqillah Roja, Delga Said Herry Syafrijal Silvia, Intan Surni T Fakhrial Dani T. Mustaqim Tasya Chairina Teuku Mustaqim Yeni Irawan Yolanda, Dewi Zuarni Zuarni Zulfikar Zulkarnaini Zulkarnaini