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All Journal Jurnal Akuntansi Jurnal Paradigma Akuntansi

Ngadiman Ngadiman

Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara

Author-ID : 4321191

Economics, Econometrics & Finance Social Sciences

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Pengaruh Inflasi, Pemeriksaan Pajak, Peningkatan Ptkp Terhadap Penerimaan Pajak Penghasilan Pasal 21 Luciana, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of inflation, tax audit, and increase in non-taxable income on income tax revenue article 21 for taxpayers at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan during the 2015-2017 period. This research used a purposive sampling method by taking 29 valid samples from the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan and Badan Pusat Statistik. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows verse 24. The results of this study indicate that increase in non-taxable income has a significant influence on income tax revenue article 21, while inflation and tax audit have no significant influence on income tax revenue article 21. The implication of this study is the need to increase the role of the government and taxpayers to increase awareness of tax payments that will increase tax revenue article 21.

Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Dari Wajib Pajak Badan Tahun 2016-2017 Elvina Desideria, Ngadiman
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5003

The purpose of this research is to obtain empirical evidence about the effect of Tax Amnesty, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenueperiod 2016-2017. The technique used in collecting samples that is purposive sampling of corporate taxpayer that registred in KPP Pratama Gambir Empat. Result of research obtained Tax Amnesty, Tax Audit, and Taxpayer Compliancesimultanly have positive effect to Corporate Income Tax Revenue.Tax Amnesty and Taxpayer Compliancepartialy have positive effect to Corporate Income Tax Revenue and Tax Audit have no effect to Corporate Income Tax Revenue.

Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (Tax Evasion) Christina, Ngadiman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to find out whether tax justice, taxation systems, and tax audits have an effect on tax evasion. The object of this research is an individual taxpayer who lives in West Jakarta. This research used purposive sampling and obtained a sample as many as 125 people. Data collection was carried out by using a questionnaire method distributed to respondents and processed using IBM SPSS Statistic 20. The results of this study indicate that tax justice has a negative effect on tax evasion, while the taxation system and tax audit have a positive and significant effect on tax evasion. The implication of this research is that it must be able to increase the confidence of the respondents that the research is confidential so that they are willing to answer the questionnaire according to their respective opinions so that the results obtained can provide answers that are actually felt by taxpayers.

Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19 Pebe Manda Sari, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influence of Tax Relaxation & Tax Morale have a significant positive effect on Tax Compliance while the research results for tax incentives show a significant effect on tax compliance.

PERSEPSI WAJIB PAJAK ORANG PRIBADI DI JAKARTA TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Celine Meidita, Ngadiman
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The success of self-assessment system is voluntary compliance with the tax laws. The purposes of this study are to examine the relationship between tax knowledge, tax fairness, law enforcement level towards tax evasion behavior of registered individual taxpayers in KPP DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 90 individual taxpayers respondent in Jakarta. The result of double regression test shows that the impact of tax knowledge, tax fairness, and law enforcement level simultaneously affect to the tax evasion behavior. Three independent variables affect the dependent variable is 34,1%, which means 34,1% variation from tax evasion explained by tax knowledge, tax fairness, and law enforcement level.

Co-Authors Christiany Puspitasari Daniel Huslin Felicia Felicia

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