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All Journal Owner : Riset dan Jurnal Akuntansi Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis
Joko Sustiyo
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Apakah Empati Mempengaruhi Kepatuhan Pajak? Joko Sustiyo; Danang Desta Yudha
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.577

Abstract

Research on the impact of empathy as a non-economic factor on taxpayer compliance has not been studied in Indonesia. Most research still focuses on economic factors that affect tax compliance. To find out whether empathy affects tax compliance, this study uses binary logistic regression analysis because the dependent variable is nominal and categorical. The significance of the regression equation parameters was tested by the Ratio Likelihood Test and the Wald Test. Then, the goodness of fit model was tested using the Hosmer-Lemeshow Test. The likelihood ratio test shows that there is at least one coefficient from the regression model that has an effect on the 5% significance level. Based on the Wald test, there is no independent variable that has a significant effect on tax compliance with a 5% significance level. The Hosmer-Lemeshow test states that the binary logistic regression model in this study is feasible to use. Binary logistic regression analysis shows that only one predictor has a significant effect on the tax compliance variable, namely empathic concern items. The odds ratio value of 1.054 on the empathic concern items variable shows that taxpayers who have empathy will be 1.054 times more tax compliant than respondents who do not have empathy. In other words, respondents who have empathy will tend to be more obedient in paying taxes than those who do not have this trait. Therefore, the government can formulate regulations that support the emergence of empathic concern items in the community so that tax compliance increases.
Literasi Pajak Pertambahan Nilai (PPN) dan Perilaku Konsumtif pada Generasi Z Joko Sustiyo
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.587

Abstract

Research on the impact of VAT literacy on consumptive behavior has not been studied in Indonesia. Most studies link financial literacy to consumptive behavior. To find out whether VAT literacy has an effect on consumptive behavior, this study uses simple linear regression analysis. The validity and reliability of the questionnaire instrument was confirmed first, which resulted that all questions on the questionnaire were valid and reliable. Then, the classical assumption test was carried out to ensure that the linear regression model was reliable which concluded that the data were normally distributed and there was no heteroscedasticity. Simple linear regression analysis shows that the predictor has a negative and significant effect on the consumptive behavior of Generation Z. The coefficient value of -1.130 indicates that an increase in VAT literacy by 1 point will reduce the consumptive behavior of Generation Z by 1.130 points. In other words, someone who knows and understands the VAT regulations will have the potential to reduce the consumption of goods and services.
Penerapan Flat tax di Indonesia Joko Sustiyo
EKONOMI KEUANGAN DAN BISNIS Vol 5, No 2 (2020): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.228 KB) | DOI: 10.24967/ekombis.v5i2.685

Abstract

Artikel ini bertujuan untuk menggambarkan penerapan flat tax pada beberapa negara di dunia. Keberhasilan penerapan flat tax di banyak negara dapat menjadi pelajaran bagi Kementerian Keuangan untuk membuka opsi atas penerapan flat tax. Namun demikian, Indonesia perlu mengkaji lebih lanjut terkait penerapan flat tax. Hal ini dapat dilakukan dengan memperkirakan total pendapatan pajak yang akan diterima apabila menerapkan flat tax menggunakan penghasilan kena pajak (PKP) wajib pajak pada beberapa tahun terakhir. Selain itu, perlu adanya kajian lebih lanjut terkait pengaruh flat tax terhadap investasi dan tingkat pengangguran di Indonesia. Perlu juga disimulasi manfaat dan kerugian apabila menerapkan kebijakan sistem perpajakan flat tax. 
Co-Authors Danang Desta Yudha