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All Journal Jurnal Akuntansi Kajian Bisnis STIE Widya Wiwaha JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Ekonomi dan Bisnis
Andri Waskita Aji
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA Yunitha Tri Kartika; Andri Waskita Aji
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013. Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013.
PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO Dini Utami; Andri Waskita Aji
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system. Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows. The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research. Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation.
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI TENTANG KONSULTAN PAJAK, DAN PERSEPSI TENTANG ACCOUNT REPRESENTATIVE TERHADAP MINAT DALAM MENGGUNAKAN JASA KONSULTAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA BANTUL Fadheil Wiza Munabari; Andri Waskita Aji
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to analyze the factors that affect the corporate taxpayers use tax consultant services. The independen variable in this research are knowledge of taxation, perception about tax consultant, and perception about account representative (AR) while the dependent variables is interest in using the services of a tax consultant. The data used in this research is primary data by using a questionnaire. The sampling technique is using purposive sampling. The subject of this research is corporate taxpayers registered In KPP Pratama Bantul by taking sample of 100 respondents. Respondent's answer in the questionnaire were analyzed using linear regression analysis using SPSS 19.00 for then be concluded. Based on the results of the data analysis, found that the tax knowledge of corporate taxpayer and perception abut tax consultant has a positive and significant effect on corporate taxpayer's interest of using tax consultant services. While perception about AR has not effect at all on the corporate taxpayer interest of using services of tax consultant. Keywords: tax knowledges, perception, tax consultants, account representative, interest, tax consultant services, corporate taxpayers
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA Ana Choirun Nisa; Andri Waskita Aji
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows. The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research. Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance
Co-Authors Ana Choirun Nisa Dessyana Renarningtyas Dini Utami Fadheil Wiza Munabari Mareta Wulandari Nanda Dipa Prastiwi Nur Anita Chandra Putry Suyanto Yunitha Tri Kartika