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All Journal Proceeding of National Conference on Accounting & Finance Jurnal Bisnis dan Pembangunan
Kamila Windyani Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh tingkat pendapatan dan perubahan cara pembayaran terhadap kepatuhan wajib pajak UMKM Putri, Kamila Windyani; Adriani, Ade; Yuliani, Rahma
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen yang meliputi tingkat pendapatan dan perubahan cara pembayaran terhadap variabel dependen. Variabel dependen yang digunakan adalah kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan sebagai objek penelitian adalah seluruh Wajib Pajak Orang Pribadi UMKM yang terdaftar dan wajib lapor di KPP Pratama Banjarmasin. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 145 sampel Wajib Pajak Orang Pribadi UMKM. Alat analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa tingkat pendapatan dan perubahan cara pembayaran terbukti berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi UMKM yang terdaftar pada KPP Pratama Banjarmasin.
Pengaruh Citra Lembaga dan Kepercayaan Donatur terhadap Keputusan Berdonasi pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan dengan Religiusitas sebagai Variabel Moderasi Marhusin; Nur Hajijah; Kamila Windyani Putri
JURNAL BISNIS DAN PEMBANGUNAN Vol. 13 No. 3 (2024): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1313i3.56

Abstract

Abstract: The aim of this study is to examine and analyze the impact of Institutional Image and Donor Trust on Donation Decisions at the National Amil Zakat Agency of South Kalimantan Province, with Religiosity as a Moderating Variable. The research is conducted at the National Amil Zakat Agency of South Kalimantan Province (Baznas Kal-Sel).The sample consists of 100 respondents, selected through random sampling, characterized as active Muzakki of Baznas Kal-Sel in 2024 who reside in South Kalimantan. Data collection was performed using questionnaires, and hypothesis testing was carried out using Smart-PLS analysis. The findings indicate that Institutional Image has a positive and significant effect on Donation Decisions, Donor Trust does not have a positive and significant effect on Donation Decisions, Religiosity has a positive and significant effect on Donation Decisions, Religiosity does not moderate the effect of Institutional Image on Donation Decisions, and Religiosity does not moderate the effect of Donor Trust on Donation Decisions at the National Amil Zakat Agency of South Kalimantan Province
Co-Authors Ade Adriani Marhusin , Nur Hajijah Yuliani, Rahma