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All Journal Jurnal Akuntansi Jurnal Paradigma Akuntansi
Ngadiman Ngadiman
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.507 KB) | DOI: 10.24912/jpa.v3i3.14930

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.943 KB) | DOI: 10.24912/jpa.v4i1.17564

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.655 KB) | DOI: 10.24912/jpa.v3i4.15295

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.062 KB) | DOI: 10.24912/jpa.v2i2.7677

Abstract

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. 
PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Ngadiman Ngadiman; Daniel Huslin
Jurnal Akuntansi Vol. 19 No. 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i2.96

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnesty dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%
Pengaruh Ekstensifikasi Pajak, Intensifikasi Pajak, Kenaikan PTKP, Dan Tax Holiday Terhadap Penerimaan Pajak Orang Pribadi Di Jakarta Barat Ngadiman Ngadiman; Felicia Felicia
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.138

Abstract

The purpose of research is to determine the influence of tax extensification, taxintensification, non-taxable income increases, and tax holiday to individual tax income.This research was conducted to 100 individual taxpayers respondents in Jakarta Barat.This research uses multiple linear regression models to test the hypothesis. The result ofthis research shows that tax extensification, tax intensification and non-taxable incomeincreases have significant influence to individual tax income. While taxholiday has nosignificant influence to individual tax income.
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Ngadiman Ngadiman; Christiany Puspitasari
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.273

Abstract

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.
Co-Authors Christiany Puspitasari Daniel Huslin Felicia Felicia