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All Journal Journal Economic Insights Jurnal Ekonomi, Manajemen, Akuntansi
Maulia Regita Belananda
Universitas Selamat Sri
Economics, Econometrics & Finance Social Sciences

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Pengaruh Self Assessment System Terhadap Penghindaran Pajak Dengan Religiusitas Intrinsik Sebagai Pemoderasi Maulia Regita Belananda
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.110

Abstract

The importance of this research was due to the greater dependence on the government budget (APBN) sourced from taxes. Tax avoidance is an action that has a negative effect on state revenues became a major concern for most countries to mitigate. This study aimed to evaluate the moderating role of intrinsic religiosity on the effect of the self assessment system as a taxpayer toward tax evasion. Evaluation of factors that can minimize tax avoidance, such as religiosity, is expected to provide important information for the tax authorities to optimize tax revenue. The purposive sampling method was used to select a sample of taxpayers. The research data and hypothesis were analyzed and tested using moderated regression analysis (MRA). The results of this study indicate that the self assessment system has a negative effect on tax evasion, and this study failed to support intrinsic religiosity as a moderating variable toward tax evasion.
Analisis Kontribusi dan Efektivitas Penerimaan Pajak Bumi dan Bangunan Pedesaan Perkotaan (PBB P2) Kabupaten Batang Maulia Regita Belananda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4508

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kontribusi dan efektivitas penerimaan Pajak Bumi dan Bangunan Pedesaan Perkotaan (PBB P2). Analisis dari sisi kontribusi terhadap pajak daerah yakni Pendapatan Asli Daerah (PAD) di Kabupaten Batang. Penelitian ini menggunakan metode kualitatif secara deskriptif. Berdasarkan hasil penelitian pada Kabupaten Batang menjelaskan bahwa kontribusi penerimaan pajak bumi dan bangunan pedesaaan perkotaan terhadap pajak daerah dikatakan dalam kategori cukup baik, akan tetapi kontribusi PBB P2 terhadap PAD tergolong dalam kategori masih sangat kurang, hal ini dikarenakan adanya kendala pada pemutakhiran objek pajak. Sedangkan dari sisi efektivitas penerimaan PBB P2 sudah baik dengan kategori sangat efektif.
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