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All Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Fastha Aulia Pradhani
STIESIA Surabaya
Economics, Econometrics & Finance Education Social Sciences

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Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Fastha Aulia Pradhani; Juwita Sari
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20069

Abstract

Tax compliance is one of the factors supporting the successful of taxation.  E-filling is one of the applications provided by Directorate General of Taxes to report tax online. The level of public trust in government will be expected to affect tax compliance. External factors such as environment around taxpayers will be expected to influence indirectly tax compliance. Based on the description, this study tries to prove the effect of e-Filling, the level of trust on tax compliance, with the environment as a moderating variable. The population of the study is the employees of Cooperatives & Micro Business Office Sidoarjo who are taxpayers and at least have used e-filling, totalling 65 respondents. The method of the study used PLS-SEM. The results show that e-Filling and environment has a significant positive effect on tax compliance, but not for the level of trust. The environment moderates the relationship between e-Filling on tax compliance, but there is no moderating relationship between the level of trust and tax compliance.
ANALISIS PENGARUH PDRB PER KAPITA DAN JUMLAH TENAGA KERJA TERHADAP JUMLAH PENDAPATAN PAJAK DAERAH PROVINSI DI INDONESIA Muktar Redy Susila; Fastha Aulia Pradhani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.345 KB) | DOI: 10.24034/jiaku.v1i1.4996

Abstract

The purpose of this study is to analyze the effect of GRDP per capita and the labor number on the province tax revenue. Regional tax revenues for each province have different figures. It is suspected that GRDP per capita and number of labor affect local tax revenues. To answer the research hypothesis, multiple linear regression analysis was used. The data used in the study were sourced from the Badan Pusat Statistik in 2020. The dependent variable in this study is local tax revenue, while the independent variables are GRDP per capita and the number of labor. Based on the results of the t-test, it was found that the GRDP per capita and the number of workers had a significant effect on province regional tax revenues. The coefficient value of GRDP per capita and the number of labor is positive. Based on the multiple linear regression model formed, the R2 value is 91.05%. So it can be said that GRDP per capita and the number of labor can explain the province tax revenue of 91.5%, the remaining 8.5% is explained by other independent variables not included in this study.
Co-Authors Juwita Sari Susila, Muktar Redy