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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdimas Mahakam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Sustainability Accounting and Management
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
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Journal : Infestasi

 1 
TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY - Marthadinasyah; Inten Meutia; - Mukhtaruddin; Dewa Saputra
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.507

Abstract

This study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK DI KABUPATEN LAHAT Dewi Rina Komarawati; - Mukhtaruddin
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1253

Abstract

This study aims to  determine the level of complience of Personal Income Tax taxpayers in submitting the report of annual tax income to the Primary Tax Office of Lahat Regency and to determine whether the number of taxpayers who have tax ID number increased  significantly along with the increasing of Personal Income Tax Revenue in Lahat regency.The result shows that the number of individual taxpayers in Primary Tax Office of Lahat Regency was increasing during the observed years, however while the number of taxpayer who submitted its Annual Return was not as many as the number of individual taxpayer and it intended to decrease. In addition, it is found that the tax payer compliance has not significant affect to individual income tax receipts. To improve the performance of the Primary Tax Office of Lahat Regency in gathering individual income tax receipt, it is suggested that the office needs to socialize about the benefit and importance of having a Tax ID number to citizens and gives rewards and apreciation on the taxpayers compliance.
Co-Authors - Marthadinasyah Abu Kosim Agil Novriansa Amalia Islami Arista Hakiki Asfeni Nurullah Azwardi Dewa Saputra Dewi Rina Komarawati Ely Riani Emi Yulia Siska Emylia Yuniartie Eric Purniawan Fuadah, Lukluk Heni Kurnia Iisnawati, Iisnawati Ika Sasti Ferina Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iwan Efriandy Kalsum, Umi Kencana Dewi Kurnia Widya Oktarini Luk Luk Fuadah M. Adam Marliana . Marliana Marliana, Marliana Maulana Yusuf Mohit Verma Muhammad Farhan Muhammad Iqbal Nopriyanto Nopriyanto Pandu Arya Dwikatama Parama Santati Putri Balqis Sarah Dwipa Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Ririn Salfida Rizki Kusuma Damayanti Saputri, Nyimas Dewi Murnila Taufik . Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yamaly, Fadhil Yassinta Agustini Yulia Saftiana Yuliani . Yunita, Dessy