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Anggoro, Rusmawan Wahyu
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Economics, Econometrics & Finance

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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN Ernawan Septia Putri Ussholehah; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.136

Abstract

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.
THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE Tiara Aulia Elsa Pradina; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.144

Abstract

This study aims to determine the influence of psychological costs, religiosity, love of money, education level and tax socialization on the compliance of individual taxpayers. The data collection of this research uses an e-questionnaire (google form). Hypothesis testing uses multiple linear regression analysis. The SPSS program is used to process and test research data. The results of the study show that religiosity, tax socialization, and education level have a significant effect on the compliance of individual taxpayers. This study was unable to find evidence that supports the influence of psychological costs, love of money. Tax socialization has the highest influence on taxpayer compliance, followed by religiosity and education level. The dominance of respondents among employees who receive income tafter taxes deduction as one of the limitations of this article.
PENGARUH MENTAL ACCOUNTING, LITERASI PERPAJAKAN, DIGITALISASI PERPAJAKAN, DAN MEDIA SOSIAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI Abdullah Ulmi Zuhdhan Fanani; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.157

Abstract

Taxpayer compliance is one of the key aspects of the success of state financial management. However, the level of taxpayer compliance that has not met the target remains a challenge. This study aims to examine the influence of mental accounting, tax literacy, tax service digitalization, and social media on the intention of individual taxpayer compliance. The research adopts a quantitative approach and is analyzed using multiple linear regression analysis. The population of this study consists of individual taxpayers, with a sample size of 153 determined using the purposive sampling method. The results indicate that mental accounting, tax service digitalization, and social media positively affect the intention of individual taxpayer compliance, while tax literacy has no effect on the intention of individual taxpayer compliance.
Co-Authors Abdullah Ulmi Zuhdhan Fanani Ernawan Septia Putri Ussholehah Tiara Aulia Elsa Pradina