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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
Universitas Stikubank
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi

 1 
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati; Srimindari, Ceacilia
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.748 KB) | DOI: 10.24912/ja.v21i2.201

Abstract

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.
Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion Oktaviani, Rachmawati Meita; Srimindarti, Ceacilia; Hardiningsih, Pancawati
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.712 KB) | DOI: 10.24912/ja.v22i1.325

Abstract

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Cahyani Nuswandari Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Dewi, Sevi Lestya Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan, Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Risma Namira Ivano Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah