cover
Contact Name
Rudi Kristanto
Contact Email
zonapurple@yahoo.co.id
Phone
-
Journal Mail Official
maryismo@yahoo.com
Editorial Address
-
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Transparansi Jurnal Ilmiah Ilmu Administrasi
ISSN : 20851162     EISSN : 26220253     DOI : -
The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors.
Arjuna Subject : -
Articles 12 Documents
Search results for , issue "Vol 3, No 1: Juni 2020" : 12 Documents clear
Efektivitas Pemungutan Retribusi Tempat Rekreasi dan Olahraga Kabupaten Bogor Indra Sumarna Sobari
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 1: Juni 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.235 KB) | DOI: 10.31334/transparansi.v3i1.729

Abstract

Receipt of retribution from recreation and sports venues in Bogor Regency annually corrects the decline. Therefore, this study aims to analyze the effectiveness of retribution collection on recreational and sports sites. This research is a qualitative study with data collection techniques in the form of interviews, observation and written document. The results of the study indicate that this levy was less effective in 2018. This was caused by poor quality human resources and inadequate infrastructure facilities.
Etika Uang, Religiusitas, dan Penggelapan Pajak (Studi Kasus Wajib Pajak Orang Pribadi di Kabupaten Gunungkidul) Faishal Prahatma Ganinda; Kahfi Fikrianoor; Agung Dwi Nugroho; Amir Hidayatulloh
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 1: Juni 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.382 KB) | DOI: 10.31334/transparansi.v3i1.759

Abstract

This research aims to determine the role of religiosity on the influence of money ethics on tax evasion. The population in this research is individual taxpayers in the Special Region of Yogyakarta. The sample in this research is an individual taxpayer in Gunungkidul district. Sampling in this research uses purposive sampling, with criteria (1) individual taxpayers who have a NPWP, (2) individual taxpayers who carry out business activities or free work. The research data was obtained by distributing questionnaires directly to respondents who met the criteria. This research obtained 42 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research results show that money ethics influences tax avoidance. However, tax evasion is not influenced by religiosity. This research also proves that the variable of religiosity moderates the influence between money ethics and tax evasion.

Page 2 of 2 | Total Record : 12