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All Journal The Accounting Journal of Binaniaga JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Indar Khaerunnisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF TAX MORALITY, TAX CULTURE, AND GOOD GOVERNANCE TO TAXPAYERS COMPLIANCE Indar Khaerunnisa; Adi Wiratno; Elvira Luthan
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.576 KB) | DOI: 10.33062/ajb.v1i1.78

Abstract

This study aims to determine how the effect of the tax morality of the level of participation of citizens, the confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, deterrence factors, and the tax system to tax compliance. how cultural influences taxes consist of the respondents to react to the tax culture is a relationship between the tax authorities and the taxpayer, tax regulations and the national culture of tax compliance. how the influence of good governance such as human resources, information technology, organizational structure, processes and procedures as well as financial resources and incentives for tax compliance of corporate entities registered in the National Construction Contractors Association of Indonesia. Data obtained by sending a questionnaire to the members of the Bogor City GAPENSI 80 respondents with data analysis using Partial Least Square (PLS). Hypothesis testing results show that the path coefficient relationship between tax morality of compliance of tax of 0.3655 and the value of t-statistic of 3.0149 (> 1.96), testing hypotheses for testing the path coefficient relationship between culture variable tax on tax compliance at 0.2352 and the value of t-statistic of 2.1832 (>1.96), and the third hypothesis testing path coefficient value of the relationship between good governance on tax compliance by 0.2983 with a t-statistic values of 2.5984 (>1.96). Keywords: Tax Morality,Tax Culture, Good Governance, Compliance of Taxpayer 
Pengaruh Moralitas Pajak, Budaya Pajak, Dan Good Governance Terhadap Kepatuhan Wajib Pajak Indar Khaerunnisa; Adi Wiratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.444 KB) | DOI: 10.35838/jrap.2014.001.02.17

Abstract

ABSTRACT This study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. Third, the effect of good governance such as human resources, information technology, organizational structure, processes and procedures, financial resources and incentives for corporate tax compliance. The sample is a company that is a member of Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi Data obtained by sending a questionnaire to members Gapensi Bogor. A total of 80 respondents were analyzed by using Partial Least Square (PLS). Hypothesis testing results show that there are significant tax morality, culture tax and good governance toward tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui, pertama, pengaruh moralitas pajak yang diukur dengan tingkat partisipasi warga negara, tingkat kepercayaan, tingkat otonomi daerah, kebanggaan nasional, faktor demografis, kondisi ekonomi, deterrence factors, dan sistem perpajakan terhadap kepatuhan paja. Kedua, pengaruh budaya pajak yang terdiri dari responden memberikan reaksi terhadap budaya pajak yang berupa hubungan antara aparat pajak dan Wajib Pajak, peraturan perpajakan dan budaya nasional terhadap kepatuhan pajak. Ketiga, pengaruh good governance berupa sumber daya manusia, teknologi informasi, struktur organisasi, proses dan prosedur, sumber daya finansial dan insentif terhadap kepatuhan pajak perusahaan. Sampel adalah perusahaan yang menjadi anggota Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi). Data diperoleh dengan cara pengiriman kuesioner kepada para anggota Gapensi kota Bogor. Sebanyak 80 responden dianalisis dengan menggunakan Least Partial Square (PLS). Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh moralitas pajak, budaya pajak, dan good governance terhadap kepatuhan wajib pajak. JEL Classification: H26
The Effect of QR, ITO and TATO On NPM Tobacco Companies Alya Nurhaliza; Indar Khaerunnisa
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i2.21250

Abstract

The study aims to determine and prove the effect of Quick Ratio, Inventory Turnover and Total Asset Turnover on Net Profit Margin tobacco subsector companies on Indonesia Stock Exchange period 2015-2024. The research method used is quantitative. Data analysis using multiple linear regression techniques using 20 spss application. The results of the test t Quick Ratio test obtained sig. 0.552 > 0.05 and tcount < ttable 0.603 < 2.056 means Ho1 is accepted and Ha1 is rejected, Inventory turnover obtained sig 0.062 > 0.05 and tcount < ttable -1,950 < 2.056 means Ho2 is rejected Ha2 is rejected, Total Asset Turnover obtained sig 0.002 < 0.05 and tcount > ttable 3.374 > 2.056 means Ho3 is rejected and Ha3 is accepted. the results of the F test obtained sig. 0.000 < 0.05 and tcount > ttabel 8,506 > 2,975 which means that Ho4 is rejected and Ha4 is accepted. It can be concluded that partially Quick Ratio and Inventory Turnover have no significant effect on Net Profit margin while Total Asset Turnover variable has significant effect on Net Profit Margin. Simultaneously Quick Ratio, Inventory Turnover and Total Asset Turnover have a significant effect on Net Profit Margin.
Co-Authors Adi Wiratno Alya Nurhaliza Elvira Luthan