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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Reviu Akuntansi dan Bisnis Indonesia
Ummah, Rizka Saniyatul
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Economics, Econometrics & Finance

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The Impact of Taxation Socialization, Taxpayer Understanding, Service Quality, and Perception of Tax Rates on Individual Taxpayer Compliance Murtin, Alex; Maryani, Yani; Ummah, Rizka Saniyatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.151-160

Abstract

This study aims to objectively investigate how perceived tax rates, taxpayer comprehension, tax socialization, and service quality impact individual taxpayer compliance. This study uses the theory of planned behaviour. The theory of planned behaviour states that the behaviour carried out by a person is based on the will factor, which is used as a reason to perform the behaviour. Purposive sampling is one of the sampling strategies used in this study to obtain primary data. 120 respondents completed questionnaires, which were used to collect data. They are testing hypotheses with SPSS software. Based on the results of the SPSS analysis, taxpayer understanding and perceptions of tax rates affect individual taxpayer compliance. However, tax socialization and service quality do not affect individual taxpayer compliance. This research contributes to developing the Theory of Planned Behavior in the context of individual taxpayer compliance. This research references the Government and the Directorate General of Taxes in making policies to improve taxpayer compliance. However, this study only used a small sample, so the research results were less in-depth.
Pengaruh Self-Assessment System dan Love of Money Terhadap Tax Evasion: Peran Pemoderasi dengan Religiusitas Intrinsik Murtin, Alek; Rif’ah, Anisa Nadia; Ummah, Rizka Saniyatul; Juanda, Juanda
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19039

Abstract

Latar Belakang: Berdasarkan Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 6 Tahun 1983, wajib pajak memiliki pedoman dan acuan dalam memenuhi kewajiban perpajakan. Peraturan tersebut dibuat agar wajib pajak baik orang pribadi maupun badan sadar dan taat dengan kewajibannya sehingga tidak melanggar undang-undang perpajakan, seperti penggelapan pajak (Tax Evasion).Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Self-Assessment System dan Love of Money terhadap Tax Evasion dengan religiusitas intrinsik sebagai variabel pemoderasi di Kabupaten Kendal.Metode Penelitian: Sampel diambil menggunakan metode purposive sampling dengan kriteria Wajib Pajak Orang Pribadi yang berprofesi sebagai pekerja bebas profesional atau pengusaha di Kabupaten Kendal. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berupa kuesioner. Pengujian hipotesis dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan aplikasi software IBM SPSS Statistics v.22.Hasil Penelitian: Berdasarkan analisis yang telah dilakukan, diperoleh bahwa Self-Assessment System berpengaruh positif signifikan terhadap Tax Evasion. Sedangkan, Love of Money berpengaruh negatif signifikan terhadap Tax Evasion. Religiusitas intrinsik tidak memoderasi hubungan Self-Assessment System dan Love of Money terhadap Tax Evasion.Keterbatasan Penelitian: Penelitian ini memiliki beberapa keterbatasan, diantaranya responden yang terbatas, tidak dilakukannya uji pilot, metode kuesioner memungkinkan responden cenderung tidak jujur, variabel terbatas, dan jumlah sampel yang sedikit. Keaslian/Novelty Penelitian: Penambahan variabel independen berupa Love of Money dan pengujian efek moderasi religiusitas intrinsik pada variabel Love of Money.
Co-Authors Alek Murtin, Alek Alex Murtin, Alex Juanda Juanda Maryani, Yani Rif’ah, Anisa Nadia