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All Journal Jurnal Akuntansi dan Keuangan Al Mashaadir : Jurnal Ilmu Syariah Management Research and Behavior Journal
Razif Razif
Prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh Lhokseumawe, Aceh
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA) Razif Razif; Alqonitur Rasyidah
Al Mashaadir : Jurnal Ilmu Syariah Vol 1, No 1 (2020)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v1i1.5

Abstract

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.
TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK BUMI TERHADAPNILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUSPADAKECAMATAN MUARA SATU KOTA LHOKSEUMAWE) Razif Razif; Kasnah Wati
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1834

Abstract

The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a)  assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.
Millennial Generation and Smartphone Purchase Intention Yuli Asbar; Sapna Biby; Razif Razif; Widyana Verawaty Siregar
Management Research and Behavior Journal Vol 1, No 2 (2021)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v1i2.6379

Abstract

Smartphones are the most popular in use among the younger generation, with 81% of young people having their own phones. Smartphone technology, with its high functionality, certainly change the behavior of people, especially young adults as the frequent use of smartphones at this time. From the findings of young adult behavior change and the increasingly competitive issues between brands of smartphones, this research will identify the intentions of purchasing their smartphones. From the results of the above research can be concluded that the purchase of consumer influenced by brand image. The higher status of brand image, the more purchase intentions there are. The correlation between product knowledge and purchase intentions is known that consumer purchase intentions are influenced by the amount of product knowledge. Perceived of price as a moderator, from the statistical results can be concluded that when consumers buy better (high) on the suitability of prices to the products with higher brand image. Meanwhile, price conformity does not contribute to the correlation between product knowledge and buyer intentions.
Co-Authors Alqonitur Rasyidah Kasnah Wati Sapna Biby Widyana Verawaty Siregar yuli asbar