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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Multi Discipline Science (IJ-MDS) International Journal of Trends in Accounting Research Journal of International Conference Proceedings Jurnal Sistem Informasi, Akuntansi dan Manajemen
Gemi Ruwanti
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : International Journal of Trends in Accounting Research

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The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Saifhul Anuar Syahdan; Rahayu Abdul Rahman; Rizky Nastiti; Gemi Ruwanti; Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Co-Authors Boedi, Soelistijono Catur Subandi Erni Aprillia Simon Hardi Sayyidul Anwar Hutama Sanputra Arifin Jamiati Jamiati Juliandi Juliandi Jumirin Asyikin Jumirin Asyikin Muslimah Muslimah Nadila Deryza Syofrin Norbaiti Norbaiti, Norbaiti Rahayu Abdul Rahman Rizky Nastiti Saifhul Anuar Syahdan Sri Ernawati Sri Ernawati Tjia Fan Nie Tri Ramaraya Koroy Wahyu Sapto Rini Yanuar Bachtiar Zainal Arifin