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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi
Whereson Siringoringo
Fakultas Ekonomi Universitas Presiden
Economics, Econometrics & Finance Social Sciences

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Journal : JAAF (Journal of Applied Accounting and Finance)

 1 
Pengaruh Informasi dan Sifat Lupa Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan PPh Pasal 21 Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1224

Abstract

Tax-based revenues are the backbone of the country's biggest source of funding this decade. Income tax as one of the central taxes that adhere to the Self Assessment System which requires compliance from the Taxpayer. The research is aim to determine the effect of Information and Forgetfulness Taxpayers on compliance with taxpayers in reporting the annual Income Tax Article 21. The research method used is quantitative with the study population is an Individual Taxpayer domiciled in Jabodetabek, using primary data obtained by using a questionnaire given to the research samples with the Non probability method, Accidental Sampling. The method of data analysis is multiple linear regression analysis. This study conclude that the Information variable has a positive significant effect on taxpayer compliance in reporting annual income tax returns, and the variable nature of forgetfulness does not have a negative significant effect on taxpayer compliance in reporting the annual income tax article 21, and simultaneously the information variable and the nature of forgetfulness have a significant effect to the compliance of taxpayers in reporting the annual income tax article 21.
Pengaruh Pengetahuan dan Penerapan Perppu Nomor 1 Tahun 2017 tentang Akses Informasi Keuangan terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi di Cikarang Utara) Khaerani Mahdinur Awlia; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.895 KB) | DOI: 10.33021/jaaf.v3i1.675

Abstract

The purpose of this study is to find out how much influence the knowledge and application of Perppu number 1 of 2017 about access to financial information on taxpayer compliance with individual taxpayers in North Cikarang. Research data obtained through questionnaires distributed to registered taxpayers and have NPWP in North Cikarang as many as 105 samples, sampling is done by non probality sampling, and data analysis method used is multiple linear regeresi analysis. The result of this research concludes that Knowledge of Perppu number 1 year 2017 about access of financial information have positive and significant influence to taxpayer compliance (value at t count 2,354> value at t table 1,983) application of Perppu number 1 year 2017 about access of financial information have influence positive and significant to taxpayer compliance (value at t count of 4.528> value at t table 1,983) and tested simultaneously Knowledge and Application of Perppu number 1 year 2017 about access of financial information positive and significant to tax compliance (F count 17,54> 3.08).
Pengaruh Peraturan Perpajakan, Sosialisasi, dan Kepercayaan atas Sistem Perpajakan terhadap Kemauan Pelaksanaan Tax Amnesty (Studi Empiris Wajib Pajak Orang Pribadi di Kabupaten Bekasi) Kristina Sepma Sipahutar; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.939

Abstract

Pelaksanaan tax amnesty merupakan salah satu cara yang diterapkan oleh pemerintah untuk meningkatkan penerimaan perpajakan serta untuk meningkatkan kepatuhan wajib pajak, dimana wajib pajak agar mau melakukan pengungkapan harta dan membayar tebusan atas harta yang selama ini belum dilaporkan oleh wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh peraturan perpajakan, sosialisasi perpajakan, kepercayaan kepada sistem perpajakan terhadap kemauan wajib pajak dalam melaksanakan tax amnesty. Penelitian ini menjadikan Wajib Pajak Orang Pribadi yang berada di Kabupaten Bekasi sebagai objek. Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan data menggunakan kuesioner terhadap 110 sampel yang menjadi responden dengan pendekatan non probability sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa variabel peraturan perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, variabel sosialisasi perpajakan tidak berpengaruh terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, dan variabel kepercayaan terhadap sistem perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty.
Pengaruh persepsi kebermanfaatan dan kemudahan penggunaan e-samsat terhadap pembayaran pajak kendaraan bermotor di Kabupaten Bekasi Jati Septiani; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3870

Abstract

The e-samsat application is an improvement from Bapenda service system in serving motor vehicle tax payments by Motor Vehicle Taxpayers. This study aims to determine the effect of taxpayers' perceptions of the usefulness and convenience of the e-samsat application as a factor that influences taxpayers in using the e-samsat application. This research use a quantitative method with the population Motor Vehicle Taxpayers who are registered in Samsat Bekasi Regency. The research results that taxpayers' perceptions of the usefulness of the e-samsat application have a positive effect on the use of e-samsat in motor vehicle tax payments, and taxpayers' perceptions of the ease of use of e-samsat applications have a positive effect on the use of e-samsat in Bekasi Regency.
Co-Authors Annisa Nurvalita Sari Jati Septiani Khaerani Mahdinur Awlia Kristina Sepma Sipahutar