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All Journal Proceeding of National Conference on Accounting & Finance Muria Jurnal Layanan Masyarakat
Yola Andesta Valenty
Universitas Amikom Yogyakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Determinan persepsi wajib pajak mengenai tax evasion: Peran norma subjektif dan machiavellian Yola Andesta Valenty
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh norma subjektif dan machiavellian terhadap niat, dan pengaruh norma subjektif, machiavellian, dan niat terhadap tax evasion. Populasi pada penelitian ini yaitu wajib pajak yang terdaftar di KPP Pratama Kota Yogyakarta. Penelitian ini menggunakan kuesioner dengan 116 responden. Alat uji penelitian ini yaitu menggunakan regresi linier berganda dengan bantuan aplikasi smartPLS. Hasil penelitian menunjukkan norma subjektif berpengaruh negatif terhadap niat dan machiavellian tidak berpengaruh terhadap niat. Selanjutnya niat dan machiavellian berpengaruh positif terhadap tax evasion sedangkan norma subjektif tidak berpengaruh terhadap tax evasion.
Pelatihan Dasar Investasi Saham di Pasar Modal Indonesia beserta Fintech Pendukungnya Rini Indrayani; Yola Andesta Valenty
Muria Jurnal Layanan Masyarakat Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i1.8859

Abstract

The Covid-19 pandemic that has spread to Indonesia since the beginning of 2020 has dramatically affected various sectors of human life. One of the sectors most affected is the economic sector. Difficult economic conditions increase public awareness of the importance of owning investments. One type of investment widely looked at by the public is a stock investment in the Indonesian Capital Market. Various supporting application services and educational content related to stock investment also continue to increase production. One rapidly growing service is Fintech (Financial Technology), which can be used as an investment medium. However, because so many options are available, people have difficulty choosing suitable media and tools. A few people are even ensnared by “bogus investments” due to a lack of understanding regarding investments that comply with OJK (Financial Services Authority) regulations.Therefore, education about stock investment needs to be supported by understanding various safe options and can be an option for investing. Therefore, it is necessary to carry out community service activities related to basic training on stock investment in the Indonesian capital market along with supporting fintech supervised by the OJK. The output of this activity is training services to increase public knowledge about the importance of investment and fintech options that can be used to invest safely.
Co-Authors Indrayani, Rini