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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Infestasi

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Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan) Diera Darmayani; Eva Herianti
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3049

Abstract

This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear  regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount ttabel(2,441 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount ttabel (-1,026 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax compliance
Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga) Devy Yekti Palupi; Eva Herianti
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3050

Abstract

This research is motivated by the influence of the examination and collections of taxes on tax compliance are already widely carried out by the tax authorities in each LTO. This study aims to explain the extent to which the tax assessment and billing is done fiskus (KPP Pratama Jakarta Kebayoran Baru Tiga) affect taxpayer compliance and the extent to which information media trends contribute in terms of disseminating information on taxation to the taxpayer and to make trend this medium as a variable moderating. This research is quantitative and data collection techniques used were a questionnaire. The research result is said to be significant because a positive result 0.50 were declared invalid, and therefore the study found that: 1) Tax assessment has positive and significant effect of the information media trends, 2) tax billing has positive and significant effect of the information media trends, 3) information media trends has positive and significant impacton tax compliance, 4) tax audit has positive effect and significant impact on tax payer compliance, and 5) tax collection has positive significant effect on the corporate tax payers
Co-Authors Adrian Muluk Agustine Dwianika Ahmad Yani Amor Marundha Amor Marundha Andini Marselina Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Budi Kurniawan Devy Yekti Palupi Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Ichwan Arifin Juita Tanjung Lina Said Litdia, Litdia Marundha, Amor Marundha, Amor Miftahul Jannah Muluk, Adrian Ni Putu Eka Widiastuti Nora, Liza Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Salahuddin Al Ayubi SARI, TINI DITA Septemberizal Setia Budi, Agung Slamet Wahyudi Sopia, Iklima Pila Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Veny, Veny widiyanti, Ratna Nur