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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik)
Sarastanto Aulia Heru Pranoto
STIE Semarang
Economics, Econometrics & Finance Education

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Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

Abstract

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds
DAMPAK PROGRAM DISKON DAN PEMBEBASAN BBNKB II TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI SAMSAT PATI Sarastanto Aulia Heru Pranoto; Mochamad Arif
JURNAL STIE SEMARANG Vol 17 No 3 (2025): JURNAL STIE SEMARANG
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i3.822

Abstract

This study aims to analyze the effect of tax discount programs, the exemption of the second Motor Vehicle Title Transfer Fee (BBNKB II), and tax socialization on the level of taxpayer compliance at the Samsat Office of Pati Regency. The background of this research is based on fluctuations in motor vehicle tax (PKB) and title transfer fee (BBNKB) revenues over the past five years, which indicate that taxpayer compliance remains relatively low. The Central Java Provincial Government has implemented several incentive policies such as tax discount programs, BBNKB II exemptions, and extensive tax socialization campaigns to improve public awareness and compliance. This research employed a quantitative approach with an associative method. The population consisted of 216,643 registered motor vehicle taxpayers in Pati Regency. Using the Slovin formula, a sample of 100 respondents was selected through accidental sampling. Primary data were collected through questionnaires distributed to taxpayers, while secondary data were obtained from documentation at the Samsat Office. Data were analyzed using multiple linear regression analysis, with additional tests for validity, reliability, t-test, F-test, and coefficient of determination (R²) using the SPSS application. The results showed that: (1) the tax discount program had a positive and significant effect on taxpayer compliance; (2) the BBNKB II exemption had a positive but not significant effect on taxpayer compliance; and (3) tax socialization had a positive and significant effect on taxpayer compliance at the Pati Regency Samsat Office. Simultaneously, the three independent variables significantly influenced taxpayer compliance. These findings indicate that fiscal incentive policies and effective tax socialization play an important role in improving taxpayer compliance. Therefore, it is recommended that the government continue to enhance tax discount programs and strengthen socialization strategies through innovative public communication and efficient service delivery to further increase taxpayer discipline.
Co-Authors Frida Widyawati Triasningrum Mochamad Arif Putra, Mukhlas Adi