Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas
Rasyid Mei Mustofa
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Governance Andalas

 1 
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Annisa Rahma Mahmuda; Rasyid Mei Mustofa; Poppy Dian Indira Kusuma
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
Co-Authors Achmad Tezar Pahlevi Stefannandra Agus Sunarmo Annisa Rahma Mahmuda IRIANING SUPARLINAH Karina Odia Julialevi Negina Kencono Putri Poppy Dian Indira Kusuma Rini Widianingsih Rizqi Amaliya Az Zahro Taufik Hidayat Wita Ramadhanti