Article Per Year (5 Year)
p-Index From 2020 - 2025
1.642
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Manajemen Journal of Business & Banking Persona: Jurnal Psikologi Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Akademi Akuntansi (JAA) GUYUB: Journal of Community Engagement DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Juwita Sari
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akademi Akuntansi (JAA)

 1 
Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Fastha Aulia Pradhani; Juwita Sari
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20069

Abstract

Tax compliance is one of the factors supporting the successful of taxation.  E-filling is one of the applications provided by Directorate General of Taxes to report tax online. The level of public trust in government will be expected to affect tax compliance. External factors such as environment around taxpayers will be expected to influence indirectly tax compliance. Based on the description, this study tries to prove the effect of e-Filling, the level of trust on tax compliance, with the environment as a moderating variable. The population of the study is the employees of Cooperatives & Micro Business Office Sidoarjo who are taxpayers and at least have used e-filling, totalling 65 respondents. The method of the study used PLS-SEM. The results show that e-Filling and environment has a significant positive effect on tax compliance, but not for the level of trust. The environment moderates the relationship between e-Filling on tax compliance, but there is no moderating relationship between the level of trust and tax compliance.
Co-Authors Dian Ratnasari Yahya Dini Widyawati Fastha Aulia Pradhani Fendy Suhariadi Kurnia Kurnia Mildawati, Titik Muhammad Reza Pahlawan Nenny Syahrenny Nenny Syahrenny Pradhani, Fastha Aulia Puput Tri Komalasari Ratnasari Yahya, Dian respatia, wimba Syahrenny, Nenny yahya yahya Yani, Prawita