Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer
Limantoro, Amedea Cristabel
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA Limantoro, Amedea Cristabel; Iswati, Sri; Rahmiati, Alfa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE Limantoro, Amedea Cristabel; Rahmiati, Alfa
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4544

Abstract

Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations.Research Methods. The research was conducted with an exploratory approach.Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).
Co-Authors Alfa Rahmiati, Alfa Sri Iswati