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All Journal Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Faishal Prahatma Ganinda
Universitas Ahmad Dahlan
Economics, Econometrics & Finance Education Social Sciences Other

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Etika Uang, Religiusitas, dan Penggelapan Pajak (Studi Kasus Wajib Pajak Orang Pribadi di Kabupaten Gunungkidul) Faishal Prahatma Ganinda; Kahfi Fikrianoor; Agung Dwi Nugroho; Amir Hidayatulloh
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 1: Juni 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.382 KB) | DOI: 10.31334/transparansi.v3i1.759

Abstract

This research aims to determine the role of religiosity on the influence of money ethics on tax evasion. The population in this research is individual taxpayers in the Special Region of Yogyakarta. The sample in this research is an individual taxpayer in Gunungkidul district. Sampling in this research uses purposive sampling, with criteria (1) individual taxpayers who have a NPWP, (2) individual taxpayers who carry out business activities or free work. The research data was obtained by distributing questionnaires directly to respondents who met the criteria. This research obtained 42 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research results show that money ethics influences tax avoidance. However, tax evasion is not influenced by religiosity. This research also proves that the variable of religiosity moderates the influence between money ethics and tax evasion.
Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak Amir Hidayatulloh; Rizqa Awalia Rahman; Agung Dwi Nugroho; Faishal Prahatma Ganinda; Kahfi Fikrianoor
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1448

Abstract

This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.
Whistleblowing System Mempengaruhi Kepatuhan Wajib Pajak Di Indonesia: Apakah Risiko Sanksi Pajak Memoderasi? Kahfi Fikrianoor; M. Rizki Utama; Faishal Prahatma Ganinda; Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1064

Abstract

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia
Faktor yang mendorong niat untuk social commerce di indonesia Amir Hidayatulloh; Faishal Prahatma Ganinda; Agung Dwi Nugroho
INOVASI Vol 16, No 1 (2020): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i1.6535

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor yang mendorong niat individu untuk social commerce di Indonesia. Penelitian ini menggunakan Hajli’s Social Commerce Construct. Populasi dalam penelitian ini adalah pengguna internet. Sedangkan, sampel dalam penelitian ini adalah pengguna sosial media. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria pengguna media sosial yang minimal dua kali telah melakukan pembelian melalui media sosial yang dimilikinya. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dengan bantuan google form. Responden penelitian ini berjumlah 162 responden. Responden dalam penelitian ini didominasi oleh responden berjenis kelamin perempuan, sedangkan usia responden didominasi oleh usia 21-25 tahun. Pengujian hipotesis dalam penelitian menggunakan PLS dengan bantuan alat WarpPLS. Penelitian ini menemukan hasil bahwa niat untuk social commece dipengaruhi oleh social commerce construct dan dukungan sosial. Selain itu, penelitian ini juga memperoleh hasil bahwa dukungan sosial dipengaruhi oleh social commerce construct. Oleh karena itu, penelitian ini mendukung Hajli’s Social Commerce Construct.
Penggelapan Pajak: Peran Gender, Religiusitas, dan Love of Money Faishal Prahatma Ganinda; Amir Hidayatulloh
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.755

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang memengaruhi wajib pajak untuk menggelapan pajak. Populasi penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Kulon Progo. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki nomor pokok wajib pajak. Pengumpulan data dilakukan dengan menyebar kuesioner kepada responden yang memenuhi kriteria. Responden penelitian ini berjumlah 117 responden. Teknik analisis data menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa gender berpengaruh terhadap religiusitas intrinsik, penggelapan pajak, dan love of money. Sedangkan, gender tidak berpengaruh terhadap religiusitas ekstrinsik. Penggelapan pajak dipengaruhi oleh religiusitas intrinsik dan love of money, sedangkan religiusitas ekstrinsik tidak berpengaruh terhadap penggelapan pajak. Religiusitas intrinsic dan religiusitas ekstrinsik tidak memoderasi pengaruh gender terhadap penggelapan pajak, sedangkan love of money memoderasi pengaruh gender terhadap penggelapan pajak.
Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah Amir Hidayatulloh; Indah Shofiyah; Agung Dwi Nugroho; Ervilia Agustine Wiharsianti; Faishal Prahatma Ganinda
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.3543

Abstract

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.
Co-Authors Agung Dwi Nugroho Amir Hidayatulloh Ervilia Agustine Wiharsianti Kahfi Fikrianoor M. Rizki Utama Rizqa Awalia Rahman Shofiyah, Indah