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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal EnviScience (Environment Science) Muhammadiyah Riau Accounting and Business Journal Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Akuntansi Keuangan dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) J-CEKI
Riri Zelmiyanti
Politeknik Negeri Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Riri Zelmiyanti; Eko Suwardi
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.507 KB) | DOI: 10.30871/jaat.v4i1.1097

Abstract

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.
Keberterimaan Penggunaan Sistem Teknologi Informasi Perpajakan Pada Pelaku UMKM dan Ekonomi Kreatif Tri Utami; Susyanti Susyanti; Riri Zelmiyanti
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2746

Abstract

Penelitian ini bertujuan untuk menguji bagaimanakah pandangan keberterimaan sistem e-filling dan e-billing pada para pelaku UMKM dan pelaku usaha Ekonomi Kreatif, yaitu dengan menitikberatkan pada dimensi kemudahan untuk digunakan dan dimensi kebermanfaatan sistem teknologi perpajakan tersebut. Penelitian ini memilih UMKM dan Ekonomi Kreatif sebagai obyek penelitian karena banyak pelaku UMKM dan pelaku usaha Ekonomi Kreatif yang belum tahu bahwa ada pajak sebesar 0,5% dari penghasilan bruto yang harus dibayarkan, terlebih lagi pada penggunaan sistem teknologi perpajakan online. Dengan menggunakan accidental sampling diperoleh jumlah sampel sebanyak 112. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa sikap seseorang terhadap sistem berpengaruh positif terhadap intensi seseorang untuk mau menggunakan sistem. Persepsi.pandangan kemudahan berpengaruh signifikan positif terhadap intensi seseorang untuk menggunakan sistem. Pandangan kemudahan berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem. Kebermanfaatan sistem berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem, namun kebermanfaatan tidak berpengaruh terhadap intensi seseorang untuk mau menggunakan sistem. Kebermanfaatan akan berpengaruh terhadap intensi seseorang terhadap sistem apabila seseorang sudah mempunyai pandangan sikap terhadap sistem itu sendiri.
Co-Authors Abdul Haris Ade Rizky Ismiraj Saragih Adhitomo Wirawab Adhitomo Wirawan Afriyanti Hasanah Andi Naswa Aprilia Anjelina Anjelina Aulia Fajrin Aulia Fajrin Cahaya Nugrahani Cantika Yosdianti Katella Chusnul Khotimah Diah Amalia Doni Putra Utama Eko Suwardi Fandy Bestario Harlan Hanny Oktaria Irsutami Irsutami Khusnah, Hidayatul Mayasari, Mega Muhammad Ikhlash Muhammad Zaenuddin Muslim Ansori Nanik Lestari Nyimas Masnalina Regita Natasya Seto Sulaksono Adi Wibowo Seto Sulaksono Adi Wibowo Sheftia Endrika Shinta Wahyu Hati Sinarti, Sinarti Sugeng Riadi Susyanti Susyanti Titik Purwanti Tri Utami Vina Kholisa Dinuka Winanda Wahana Warga Dalam