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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Neyla Safitri
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.600

Abstract

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.
Analisis Pengaruh Keadilan Pajak Dan Sistem Perpajakan Terhadap Tax Evasion Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.616

Abstract

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak dengan Budaya Pajak sebagai Variabel Moderasi Neyla Safitri; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3078

Abstract

This study aims to test and analyze the influence of tax knowledge, taxpayer awareness, and tax morality on taxpayer compliance and tax culture as a moderating variable. The method used in this study is a quantitative method with a survey approach. The object of this study is individual taxpayers in Bekasi Regency. In this study, the sample data was 120 respondents. Data were collected by distributing questionnaires to 120 respondents. The results show that tax knowledge and taxpayer awareness have a positive effect on taxpayer compliance, while tax morality has no effect. Tax culture is able to moderate the effect of tax knowledge on taxpayer compliance, and is unable to moderate the effect of taxpayer awareness and tax morality on taxpayer compliance.
Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: Keterlibatan Pengguna, Dukungan Top Manajemen Dan Formalisasi Pengembangan Sistem Neyla Safitri; Cris Kuntadi; Rachmat Pramukty
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i3.401

Abstract

This study aims to examine the effect of user involvement, top management support and system development formalization on the performance of accounting information systems. This research is a qualitative research where the type of qualitative research used in this study uses the method of literature study and literature review (literature review). The results of this study are: 1) User involvement affects the performance of accounting information systems; 2) Top Management Support affects the Performance of Accounting Information Systems; and 3) System Development Formalization affects the Performance of Accounting Information Systems
Co-Authors Cris Kuntadi Elia Rossa Lissa Rahmawati Muh Farhan Yudamahendra Muhammad Rivki Adrian Nabila Syifaa Azzahra Suwandi Panata Bangar Hasioan Sianipar Pangaribuan, David Rachmat Pramukty Vina Hariyati