Article Per Year (5 Year)
p-Index From 2021 - 2026
1.978
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jati: Jurnal Akuntansi Terapan Indonesia Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Eko Suwardi
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : journal of applied accounting and taxation

 1 
Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Riri Zelmiyanti; Eko Suwardi
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.507 KB) | DOI: 10.30871/jaat.v4i1.1097

Abstract

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.
Co-Authors A Halim Abdul Halim Alan Afriyanto Arika Artiningsih Bambang Hartadi Cahyaningsih Cahyaningsih Doddy Setiawan Ertambang Nahartyo Evi Maria Evi Maria Fajri, R Muhammad Farah Nisa Ul Albab Fauzan Misra Harun Pamungkas Apriyanto Harun Pamungkas Apriyanto Jogiyanto Hartono Junaidi Junaidi Junaidi Khoirunnisa', Lisa Oktaviana Lathifah Nur Aini Rahmawati M. Ridwan Novmawan M. RIdwan Novmawan Marsono Abdurrasyid Miharjo, Setiyono Mimin Nur Aisyah Novita Puspasari Nurdiono Nurdiono Nurdiono Nurdiono Oktavianingsih, Ayu Puji Riri Zelmiyanti Risma Wira Bharata Saragih, Arfah Habib Setiyono Miharjo Setiyono Miharjo Slamet Sugiri Supriyadi . Susan Fatmawati Wahyu Budi Utama, Wahyu Budi