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All Journal Infestasi Jurnal Bisnis dan Pembangunan Atma Jaya Accounting Reseach (AJAR) Administraus Jurnal Ilmu Administrasi dan Manajemen JWM (JURNAL WAWASAN MANAJEMEN) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Kadir
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pemenuhan Kewajiban Perpajakannya di Lembaga Pendidikan Yayasan Swasta Katolik Masihaena Fau; Sarwani -; Kadir -
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4855

Abstract

This study aimed to give empirical evidences about the effect of knowledge of taxes,  taxes sanction, taxes service quality, and administration system/taxes policy to the taxpayer complience . The population in this study was 508 employees who are taxpayers in three catholic Private Education Foundations in Banjarmasin, Sibolga and Nias. The Foundations were Anawim, Santa Maria Bunda Berbelas Kasih and Santa Maria Gracia, The data were collected from the output of questionnaires which were given to the respondents. The sampling technique used purposive sampling with 251 samples.The results showed that there was a positive effect of knowledge of taxation, taxation sanctions and tax service quality on taxpayer compliance because of having knowledge but because they did not have the background in taxation knowledge and also strict taxation sanctions and good service quality affected taxpayer compliance in fulfilling their obligations while the administration system / tax policy does not affect the responsibility of the taxpayer because it directly does not feel the benefits directly and also feels it has been obedient because it has been cut directly by the treasurer so that it ignores the annual SPT report which is a WP obligation.
PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA Netty Nurhayati; Fahmi Rizani; Kadir -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5484

Abstract

This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.
Co-Authors Doni Stiadi Eko Hadi Purwanto Fahmi Rizani Kasyful Anwar Lili Safrida Masihaena Fau Nadya Septerini Netty Nurhayati Nika Nurpersi Nordiansyah, Muhammad Novita W. Respati Olifia Mita Injelina Sarwani Sarwani - Sustinah Limarjani Syarifahku Sayang Ummi Hanie Wahyudin Nor