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Kumba Digdowiseiso
Faculty of Economics and Business, National University, Jakarta
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Syntax Transformation

 1 
The Influence of Nationalism on The Fulfillment of Tax Obligations is Moderated Knowledge of MSMES Within National Universities Agil Syahrial; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i1.911

Abstract

This study aims to determine the effect of Sense of Nationalism on the Fulfillment of Tax Obligations with Knowledge as a Moderating Variable. This study uses primary data obtained from respondents' answers to the questionnaire used in the study. The sample of this study amounted to 100 MSME actors in the National University. The sampling technique used was convenience sampling. The data analysis method used Descriptive Statistics, Data Quality Test, Classical Assumption Test, and Hypothesis Testing which consisted of Simple Regression Analysis Method, and Moderated Regression Analysis (MRA) Method, F Test, Coefficient of Determination, and T Test. The results showed that the effect of The sense of Nationalism has a positive and significant effect on the fulfillment of tax obligations. Knowledge has a significant and negative effect on the relationship between Sense of Nationalism and Fulfillment of Tax Obligations.
The Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance With Tax Morals As a Moderation Variable Annisa Ramadhani Putri; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.915

Abstract

This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.
The Effect of Taxpayer Convenience, Taxpayer Compliance, and Understanding of Tax Regulations on The Use of M-Tax Application System Services Balqis Alhusna Izzatulislam; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.916

Abstract

The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.
The Effect of Profitability, Liquidity, and Company Size on Tax Planning With Transparency As A Moderation Variable in Food and Beverage Companies Listed on The IDX in 2018-2022 I Putu Arka Pradipta; Abdul Hadi Achmad; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.918

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.
Co-Authors Abdul Hadi Achmad Agil Syahrial Annisa Ramadhani Putri Balqis Alhusna Izzatulislam I Putu Arka Pradipta Muhammad Nur