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All Journal INFO ARTHA Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Kristian Agung Prasetyo
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Economics, Econometrics & Finance Education

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Pengujian Tingkat Kepatuhan Pembayaran Pajak Penghasilan Wajib Pajak Orang Pribadi Non Karyawan Kristian Agung Prasetyo
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

In a tax sytem where taxpayers activerly report, calculate, and ultimately pay their own taxes, it is clear that tax cheating is always a problem. As a result, extensive works on this topic have been made. We can see for instance the standard ecenometrical model developed by Allingham and Sadmo. These writers, ion aessence, argue that a taxpayer faces as dilemma whether he will report all or part of this icome at the time af tax return lodgment. The decision would depend on several factors but mainly they are the probability pf detection and the amount of penalty rate. a decision to cheat would be taken if its possible risks are lower than the benefits. This research looksat the same tofic for individual no-employee taxpayers in Tangerang. The results generally show that these taxpayers tend to pay tax lower in its proportion of their gross income. The analysis also reveals that midldle income taxpayers are more likely to engange in tax-cheating game while taxpayers that belong to the lower and higher the income, the lower groups are less likely to do so in general, howewer, the higher the income, the lower the amount of taxes that they pay relative to their gross income . This is consistent with the theory predicition as long as the relative risk aversion decreases with income.
PENURUNAN TINGKAT HUNIAN INDEKOS DI MEDAN PADA TAHUN 2020: APAKAH BERKAITAN DENGAN PANDEMI COVID-19? Kristian Agung Prasetyo; Merry Vierce Purba
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2243

Abstract

The research reported in this paper seeks to understand the association between the severity of Covid-19 infection and vacancy rate of boarding rooms in several districts Medan. Covid-19 infection was known to carry undesirable impacts to the economic condition. It forced academic institutions to use embrace distance learning in their daily teaching activities. Theoretically, this leads to an increase in the vacancy rate in boarding rooms used by students. However, it is interesting that Covid-19 infection rate does not have a significant correlation with vacancy rate in the areas being studied. Room rental rate, on the other hand, has a significant and positive link with room vacancy rate. It seems that room renters are more sensitive towards price than virus infection particularly when income is severely affected by the pandemi.
Co-Authors Merry Vierce Purba