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Nini
Universitas Dharma Andalas, Padang
Economics, Econometrics & Finance Engineering

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Analisis Faktor – Faktor Kepatuhan Wajib Pajak UMKM Di KPP Pratama Padang Dua Fajri Hidayat; Nini
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2023): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine and analyze the influence of tax sanctions, taxpayer awareness, understanding of tax regulations, and modernization of the tax administration system on MSME taxpayer compliance at KPP Pratama Padang Dua, both partially and simultaneously. This research was conducted on MSME taxpayers in East Padang District which are within the scope of KPP Pratama Padang Dua, using a quantitative approach. The sampling method is Non-Probability Sampling with Convenience Sampling techniques with a sample size of 105 people. The data collection technique is a questionnaire technique. The data analysis used is multiple linear regression. The results of this research show that the tax sanctions variable has no effect on MSME taxpayer compliance, the taxpayer awareness variable has an effect on MSME taxpayer compliance, the tax regulation understanding variable has an effect on MSME taxpayer compliance, the administrative system modernization variable has no effect on MSME taxpayer compliance. Simultaneously, tax sanctions, taxpayer awareness, understanding of tax regulations, and modernization of the administrative system influence MSME taxpayer compliance.
Faktor-Faktor Mempengaruhi Tingkat Pemahaman Akuntansi Pada Mahasiswa (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Dharma Andalas) Friska Lestari Gultom; Nini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.783

Abstract

This research aims to examine the influence of emotional intelligence, learning behavior and learning styles on the level of understanding of accounting at Dharma Andalas University, Faculty of Economics, Bachelor of Accounting Department. This research used 121 respondents. Data collection was carried out using a questionnaire. Determining the sample in this research used a purposive sampling technique, namely by taking samples using certain criteria. The data processing technique used was multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this research show that Emotional Intelligence has a significant positive effect on the Level of Accounting Understanding, Learning Behavior has a significant positive effect on the Level of Accounting Understanding and Learning Style has a positive effect on Accounting Understanding.
Co-Authors Fajri Hidayat Friska Lestari Gultom