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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen Bisnis Krisnadwipayana Aktiva : Jurnal Akuntansi dan Investasi JURNAL LENTERA BISNIS Jurnal E-Bis: Ekonomi Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) EKONOMIKA45 Trilogi Accounting & Business Research Jurnal Pengabdian Masyarakat Bangsa e-Jurnal Apresiasi Ekonomi Adpebi Science Series SENMEA Jurnal Pengabdian Masyarakat Mentari
Farina, Khoirina
Universitas Trilogi
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Journal : Trilogi Accounting

 1 
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PASAR TOHAGA CIBINONG Muhammad Rizki; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1477

Abstract

This study aims to analyze taxpayer awareness, understanding of taxation, and tax sanctions on MSME taxpayer compliance. The sample used in this study is MSME taxpayers in the Cibinong Tohaga Market as many as 100 respondents. The sampling technique used in this research is purposive sampling. The type of data used is primary data. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires through google form using a Likert scale. The data analysis technique in this study was carried out using the SmartPLS version 3.2.9 software program method. The results of this study indicate that tax sanctions have a positive and significant effect on MSME taxpayer compliance. Meanwhile, taxpayer awareness and understanding of taxation have no effect on MSME taxpayer compliance.  Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Tax Sanctions
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN PEKERJAAN BEBAS Sandria, Ahmad Maulana; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1642

Abstract

The study aimed to investigate and analyze how much influence tax knowledge, self-assessment system, application of e-filing, and tax sanctions have on taxpayer compliance of independent workers. The approach used in this research is the quantitative method.  Individual taxpayers who carry out independent work at PT BRI Life Insurance, KS Tubun branch as the research population. used as the sampling method used was purposive sampling. The number of selected samples was 72 respondents. The results of this study indicate that taxpayer compliance is influenced by the tax sanction variable.Keywords: Tax Knowledge; Self Assessment System; E-Filling; Tax Sanctions
PENGARUH RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA BANK PEMERINTAH DAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosyida, Ade Septia; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1763

Abstract

This research aims to examine the effect of Return On Assets (ROA), Leiveriage, and Company Size on Tax Avoiidance. This study uses a sample of banking companies, namely: Government and Conventional Banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. With the sample used in this research consisting of 20 banks. The analysis methods used are 1. Descriptive Statistical Analysis, 2. Panel Data Regression, 3. Classical Assumption Test, 3. Hypothesis Testing. The hypothesis tests used are: Multiple Linear Regression Test, Determination Coefficient Test, Simultaneous Significance Test (F Statistical Test), Individual Parameter Significance Test (t Statistical Test). The results showed that partially only Return On Assets (ROA) has a negative and significant effect on Tax Avoidance which is proxied by ETR. While Leverage and Company Size have no effect on Tax Avoidance.  The results of the F test show that Return On Assets (ROA), Leverage, and Company Size together have an effect on Tax Avoidance.Keywords: ETR; Tax Avoidance; Return On Assets (ROA); Leverage; Company Size.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI DEPOK TOWN SQUARE Maulana, Ivandi; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2191

Abstract

This study aims to analyze the factors that influence the compliance of MSME taxpayers at Depok Town Square. The analysis method used in this research is Partial Least Squares (PLS) with the help of SmartPLS software. The research sample consisted of 96 respondents who were MSME actors. The variables studied include tax knowledge, tax sanctions, tax socialization, and service quality from the tax authority. Data were collected through distributing questionnaires to respondents. The results of the analysis show that the four variables have a significant effect on MSME taxpayer compliance. These findings provide important insights for tax authorities in formulating appropriate policies and strategies to increase the level of tax compliance, especially in the MSME sector.Keywords: Tax Knowledge; Tax Sanctions;Tax Socialization; Taxpayer Compliance
DETERMINASI KEPATUHAN WAJIB PAJAK PEKERJA LEPAS: PERAN PENGETAHUAN PERPAJAKAN, SANKSI, KESADARAN DAN SISTEM E-FILING Oktaviana, Sonia; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2613

Abstract

This study aims to determine and analyze the effect of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the E-filing system on taxpayer compliance of freelance workers in Bogor Regency. The population in this study was 108 freelance respondents. The sampling technique was purposive sampling by distributing questionnaires via Google Form The analysis method in this study used the Smart PLS analysis tool. The results of this study indicate that the variables of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the e-filing system have a positive and significant effect on taxpayer compliance of freelance workers. These findings serve as input for the DGT to improve compliance through education and balanced enforcement of regulations.Keywords:  E-filing; Freelance Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Taxpayer Awareness
Co-Authors Abdulah, Zed Achmad Junaedi , MM. Efendri Evi Anggraeni Fiqi Andreansyah Hani Chairani Heni Pujiastuti Husnul Khotimah Jeremy, Jeremy Maulana, Ivandi Muhamad Mahfud Muhammad Rizki Muyassaroh nina sariana Oktaviana, Sonia Opti, Sri Rachmawati, Nurul Aisyah Rosyida, Ade Septia Sahara, Meliana Sandria, Ahmad Maulana Sungkawa, Asep Imam Sujoni Tina Setyaningsih Ulfiah Aryani Sarmanto Winta Winta