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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI JURNAL LENTERA BISNIS Syntax Idea Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Sosial dan Teknologi Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal Transformation of Mandalika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Maisyatuna Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK
Remista Simbolon
Universitas Advent Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN PARONGPONG Simanjuntak, Juliani; Simbolon, Remista
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 3 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i3.1134

Abstract

Kepatuhan dalam membayar pajak kepada negara merupakan kewajiban seorang warga negara. Namun alangkah baiknya jika seorang wajib pajak membayar pajak dengan sadar dan memahami kegunaannya. Penelitian ini bertujuan untuk menemukan pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di kecamatan Parongpong. Dengan menggunakan Uji Statistik Deskriptif, Uji Normalitas Data, Uji Multikolinearitas, Uji Heterokedastisitas, Uji T dan Uji F. Dengan hasil penelitian Pengetahuan Perpajakan berpengaruh signifikan secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan angka 0.002 < 0.05, Kesadaran Wajib Pajak berpengaruh signifikan secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan angka 0.000 < 0.05, serta Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Pengaruh Pemahaman Perpajakan Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak UMKM Luturmas, Heniditi; Simbolon, Remista; Karundeng, Meidy L
Maisyatuna Vol. 5 No. 2 (2024): April : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i2.476

Abstract

The objective about research is to identify that impact in understanding know more deeply about a topic or phenomenon being researched, namely taxation and willingness to pay taxes on taxpayer compliance (MSMEs). Through a qualitative approach, by filling out a questionnaire filled in by 48 respondents, by analyzing statistics, namely, classical assumptions analysis, multiple linear analysis, significance evaluating, and analysis of correlation coefficients and determination. Both partially and simultaneously, apart from that, this test shows that the independent test variables have a significant influence on MSME taxpayer compliance with a total significance of 0.00 or less or lower than 0.05.
Co-Authors Aditya Pramudyo Pamungkas Anastasya Sinurat Angela Taruli Stephani Hutapea Carlos Calvin Boi Paruntungan Nababan Debbi Indriyani Elisabeth Sagala Elizabeth Vania Permata Ernawati, Diana Francis Hutabarat Gina Emily Napitupulu Grace Sitanggang Hannah Chrissanty Herold Moody Manalu Irvan Alfredo Pardosi Izella Vania Lamhot Beriman Simbolon Luturmas, Heniditi Manyanti, Theresia Fajar Marcelino Hery Chrisandy Meidy Lieke Karundeng Michael Josua Marbun Nathania Jennifer Nevins Andrews Henryson Orlando Christhoper Torondek Pebrianto Girsang Permata, Elizabeth Vania Ronny Buha Sihotang Sabatini Rolinda, Esterisa Sagala, Denovendri Douglas Salomo Fernando Sheril Kathleen Clarissa Silitonga, Michella Ellena Virginia Simanjuntak, Juliani SONYA DEVITA SARI LUMBAN TOBING Tabita Theresia Panjaitan Verico Simbolon Verico Simbolon Yudith N, Caroline Yulia Andarias