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All Journal Jurnal Akuntansi dan Pajak Jurnal Manajemen Jurnal Aplikasi Akuntansi
Ervilia Agustine Wiharsianti
Universitas Ahmad Dahlan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Minat Individu Menjadi Pengemudi Kendaraan Online Ervilia Agustine Wiharsianti; Kahfi Fikrianoor; Listia Nur Aini; Amir Hidayatulloh
Jurnal Manajemen Vol. 10 No. 1 (2020): JURNAL MANAJEMEN
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.934 KB) | DOI: 10.30656/jm.v10i1.1884

Abstract

AbstractThis research is a type of qualitative research with primary data types. The purpose of this research is to find out the factors that influence individuals to become vehicle drivers online. The population of this study is online drivers. The sampling technique from this study uses convience sampling. Collecting data in this study by conducting interviews with onlime vehicle drivers. Respondents in this study amounted to 10 respondents. This study obtained the results that perceived behavior control, subjective norms, and attitudes toward behavior are factors that influence individuals to become vehicle drivers online.Keywords: perceived behavior control, subjective norms
KEPATUHAN WAJIB PAJAK ORANG PRIBADI: LOVE OF MONEY, MACHIAVELLIANISME, DAN KEPERCAYAAN PADA PEMERINTAH Ervilia Agustine Wiharsianti; Amir Hidayatulloh
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.186

Abstract

Tujuan penelitian ini untuk menganalis pengaruh love of money, Machiavellianisme, kepercayaan pada pemerintah terhadap kepatuhan wajib pajak orang pribadi. Populasi penelitian adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta, sedangkan sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Gunungkidul. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang sudah memiliki nomor pokok wajib pajak. Data diperoleh dengan menyebarkan kuesioner kepada responden yang memenuhi kriteria. Analisis data menggunakan analisis regresi linear berganda. Hasil yang diperoleh penelitian ini yaitu machiavellianise dan kepercayaan pada pemerintah berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan love of money tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah Amir Hidayatulloh; Indah Shofiyah; Agung Dwi Nugroho; Ervilia Agustine Wiharsianti; Faishal Prahatma Ganinda
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.3543

Abstract

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.
Co-Authors Agung Dwi Nugroho Amir Hidayatulloh Faishal Prahatma Ganinda Kahfi Fikrianoor Listia Nur Aini Shofiyah, Indah