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All Journal PROSIDING SEMINAR NASIONAL Infestasi Jurnal Psikologi Universitas Gadjah Mada
- Supriyati
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Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Infestasi

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PENGEMBANGAN KUALITAS PEMBELAJARAN AKUNTANSI PERPAJAKAN SEBAGAI UPAYA PENINGKATANKINERJA MAHASISWA - Supriyati
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.v10i1.508

Abstract

This study aimed to examine the effect of the learning process to the understanding of taxation and accounting student performance. This research is a quantitative research. Data was collected through questionnaires spread directly to the students who are taking courses accounting taxation. This research completed independent sample test to each variable in terms of gender and level. In addition, it tested the effect of the learning process variables on the understanding of tax accounting and accounting understanding of the influence of taxation on student performance. This study was conducted on 62 students. Statistical tests showed that students’ perceptions of understanding of accounting and tax accounting understanding in terms of gender have the same perception, but in terms of students' perceptions of force seems to have different perception. Students' perceptions on taxation and understanding the learning process both in terms of gender and class showed that they have the same perception. Regression testing results showed that the learning process based on the learning case has no significant impact on the understanding of tax accounting, while accounting understanding has a significant influence on student performance.
DAMPAK MOTIVASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK - Supriyati
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.v8i1.1252

Abstract

The manifestation of trust on tax payers through self-assessment system will be success when voluntary compliance in the society has been established. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. This research attempts to see the influence of taxpayers motivation and knowledge of tax on the taxpayer compliance. The hypothesis states starts that motivation and knowledge-of-tax influence the taxpayer compliance. Later on, it was stated that motivation influences taxpayer compliance. The hypothesis testing used simple linear regression. Respondents of this study are personal taxpayers whose business is listed on the Tax Services Office (KPP) Tegalsari Surabaya by 46 people, The personal taxpayers who works on STIE Perbanas Surabaya by 44 people, and students of Accounting Department in STIE Perbanas Surabaya by 74 people. The results of statistical regression test showed that motivation was significantly influence taxpayer compliance on personal taxpayer perception but not on the students' perceptions where tax knowledge significantly does influence the taxpayer compliance. In addition, the test of the effect of motivation to knowledge-of-tax variable showed that motivation did not affect significantly to the knowledge-of tax on the perception of personal taxpayer. However it affected significantly to the tax knowledge. Taxpayers tend to avoid tax evasion efforts because it is considered as a criminal act and if it is done it might ruin personal’s or institutional reputation or might hinder business operations. Taxpayer compliance allegedly influence other factors such as the existence of strict sanctions taxes, complicated tax laws, the amount of assistance committed by the financial/tax consultants, or account representative who can facilitate tax compliance.
Co-Authors Ira Paramastri Muchammad A. Priyanto