Article Per Year (5 Year)
p-Index From 2021 - 2026
1.817
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) Journal of Taxation Analysis and Review
Bambang Sugiharto
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java) Rindianti Rindianti; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1219

Abstract

This study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis. The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion.
Co-Authors Anestya Hayatunufus Hafsyah Aprillia Verra Puspita Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Dhea Dinda Meliana Fira Agustin Ika Nurbaeti Indah Umiyati Ligarnisa Sabrina S Noni Nissa Sholihah Prini Nurtina Dewi Putri, Trisandi Eka Qiara Luthfiani Rindianti Rindianti Risa Masyuniar Nur'alim Rumini Rumini Sarmila Pengestika Sri Mulyati Suangga, Asri Susi Amelia Tiana Tiana Vina Nur Alviani Winda Nuraini Yuli Maelani Zahra Salsabila