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All Journal Journal of Indonesian Economy and Business JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Dedi Kurniawan
Politeknik Negeri Batam
Economics, Econometrics & Finance

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THE INFLUENCE OF TAX EDUCATION DURING HIGHER EDUCATION ON TAX KNOWLEDGE AND ITS EFFECT ON PERSONAL TAX COMPLIANCE Dedi Kurniawan
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54292

Abstract

Introduction/Main Objectives: This study has three objectives. First, to analyze whether tax education during higher education influences individual tax compliance through increased knowledge about taxation. Second, to explore the implementation of tax education in universities. Third, to identify the cooperation between universities and the Directorate General of Taxation in order to improve individuals’ tax compliance. The research method used in this study is a mixed-method. Background Problems: In previous studies the educational variables have been measured from the level of the education of the respondents (diploma, undergraduate, and postgraduate), not on the application of courses in tertiary institutions, so that they do not reflect if the respondents received any tax education. Research Method: The approach used in this mixed-method is a convergent parallel one. In a parallel convergent approach, the author collects each item of quantitative and qualitative data simultaneously, and then the data are analyzed. Findings/Results: The results of a survey of 100 students who regularly attend night classes held at the Politeknik Negeri Batam (Polibatam), who have fulfilled the requirements to be taxpayers, indicate that tax education has a significant effect on tax compliance. Then, the indirect effect of tax education through tax knowledge also significantly influences tax compliance. The results of quantitative research are also supported by the results of interviews with two students, two tax lecturers, and one employee of the Directorate General of Taxation. Conclusion: The results of this study are also in line with the social learning theory, where the environment influences cognition and behavior. From the theory, it can be concluded that tax education can increase tax knowledge and influence taxpayers’ compliance behavior.
Effect of Implementation ERP on Profitability of Firm Value Sector Manufacture Companies Listed on the Indonesia Stock Exchange Berliana Lintang Delvira; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3381

Abstract

The research aims to analyze the effect of Enterprise Resources Planning system implementation on the profitability of firm value. This research sample uses purposive sampling with criteria manufacturing corporations have listed in BEI for three years, 2017-2019. This research uses a quantitative method such as analyzing descriptive and hypothesis tests with partial, simultaneously, chi-square, and paired sample t-tests. This research proves that not every variable can be affected by ERP. Partially ratio ROE is a significant variable before and after ERP implementation. Paired sample t-tests have significant variables ROA, ROE, and ROI have significant differences between before and after implementation ERP showed by profitability.
Tax Compliance in the Perspective of Motivation Theory X and Y and Their Implications for Fraud Dedi Kurniawan; Sahat Parlindungan Hutapea; Erza Rahmi Andini; Rizki Lanniari HS
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3843

Abstract

Indonesia applies the principle of a self-assessment system in its tax collection process. The public is expected to comply with this rule by calculating, depositing, and self-reporting the tax they owe. Therefore, the level of public awareness of taxes is a major factor in the operation of this system. However, in reality, there are still many people who intentionally or unintentionally commit tax fraud. So, the tax collection process does not run as effectively as expected. This study was conducted to determine the effect of knowledge on tax benefits and sanctions on tax compliance. The research was conducted in the Batam State Polytechnic campus and industry. The object of this research is students and employees who already have the obligation to pay taxes. The research was conducted by combining two methods, namely, experimental and case studies. This method examines the causal relationship between the independent variable and the dependent variable and explores employee tax compliance. Based on the results of data collection, processing, and analysis, it is obtained that people have a high motivation to comply with taxes if they know the benefits of paying taxes.
The Effect of Before and After Getting Tax Education on Tax Compliance Fakhral Nisa; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.4529

Abstract

Tax education is needed to fulfill the level of community compliance with taxation. To increase obedient behavior, taxpayers must understand tax regulations. This study aims to test whether there is an influence before and after getting a tax education. This research uses a quantitative approach using experimental research. The total number of respondents in this study was 62. The data collection method of this study used a questionnaire distributed via Google Forms. The result of the research is that there is a difference in tax compliance after and before getting a tax education.
The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services NABILLA SEPTIA ARYAPUTRI; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Anjelina Anjelina; Afriyanti Hasanah; Rizki Lanniari
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8042

Abstract

This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.
Co-Authors Afriyanti Hasanah Anjelina Anjelina Arniati Arniati Berliana Lintang Delvira Erza Rahmi Andini Fakhral Nisa NABILLA SEPTIA ARYAPUTRI RIA ANGGRAINI Rizki Lanniari Rizki Lanniari HS Sahat Parlindungan Hutapea