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All Journal JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kajian Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Shirkah: Journal of Economics and Business ACCRUALS (Accounting Research Journal of Sutaatmadja) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] The Indonesian Journal of Accounting Research Dialogue: Jurnal Ilmu Administrasi Publik Jurnal Akuntansi dan Keuangan
Saragih, Arfah Habib
Departemen Ilmu Administrasi Fiskal Fakultas Ilmu Administrasi Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROSES PENGAMBILAN KEPUTUSAN PENGGUNAAN E-SAMSAT OLEH PEMBAYAR PAJAK SAMSAT JAKARTA SELATAN Arfah Habib Saragih; Rizka Khoirunnisa; Adang Hendrawan
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.44 KB) | DOI: 10.32897/jsikap.v4i2.196

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis proses pembuatan keputusan penggunaan e-Samsat oleh Samsat Jakarta Selatan. Penelitian ini menggunakan metode kuantitatif dengan teori innovation-decision process dan metode pengumpulan data dilakukan melalui kuesioner dan wawancara. Hasil penelitian menunjukkan bahwa dalam proses pengambilan keputusan penggunaan e-Samsat di Samsat Jakarta Selatan tahapan yang paling signifikan adalah tahap pengetahuan (knowledge) dimana mayoritas pembayar pajak tidak mengetahui apa itu layanan e-Samsat, sebaliknya, pembayar pajak yang mengetahui e-Samsat membentuk sikap positif terhadap inovasi e-Samsat. Sikap yang cenderung positif dikonfirmasi lagi dengan minat pembayar pajak yang mempertimbangkan akan membayar pajak menggunakan e-Samsat lain kali di masa depan.
Generation XYZ’s Perception on Zakat Mal and Tax: The Planned Behavior Perspective Arfah Habib Saragih
Shirkah: Journal of Economics and Business Vol 3, No 3 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.248 KB) | DOI: 10.22515/shirkah.v3i3.194

Abstract

The research aims to apply the theory of planned behavior to predict respondents’ intention of offering zakat mal (wealth) and tax payment. The research brings questionnaires, aiming to generate a descriptive research. Technique of analysis being applied is the Partial Least Square (PLS) with SmartPLS software. The descriptive statistics shows that respondents have deep understanding between zakat mal and tax. In addition, the analysis using PLS reveals that attitude, subjective norm, and behavioral control influence one’s intention to pay zakat mal and tax, while behavioral intention affects actual behavior in paying the two. Keywords: zakat mal, tax, planned behavior 
Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance Arfah Habib Saragih; I Dewa Nyoman Suartama Putra
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.883 KB) | DOI: 10.9744/jak.23.1.1-14

Abstract

This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.
Co-Authors Hendrawan, Adang I Dewa Nyoman Suartama Putra Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Joansyah Adwie Krisna Puji Rahmayanti Milla Sepliana Setyowati Murwendah Murwendah Nadhirotul Ulfa Septamia Neni Susilawati Rizka Khoirunnisa Soraya, Andini