cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuni Rimawati
Contact Email
infestasi@trunojoyo.ac.id
Phone
+6282232737905
Journal Mail Official
infestasi@trunojoyo.ac.id
Editorial Address
-
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 1 (2014): JUNI" : 6 Documents clear
KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Aldila Oktavi Aini; Judi Budiman; Provita Wijayanti
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.514

Abstract

This study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect.
TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY - Marthadinasyah; Inten Meutia; - Mukhtaruddin; Dewa Saputra
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.507

Abstract

This study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.
ANALISIS PENERAPAN e-SPT PPN TERHADAP KEPATUHAN WAJIB PAJAK Dini Wahyu Hapsari
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.516

Abstract

The objective of this research is to investigate the effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance. The research method used is associative method with survey approach. The analysis technique used to test the effect among variables are validity and reliability test, Spearman Rank Correlation Coefficient test, regression test, and t-Test for hypothesis. The analysis shows that Spearman Rank coefficient calculation results in 0,646 which is between 0,60 and 0,80. This number suggests that there is “strong” interpretation relationship.  On the other hand, the determination coefficient calculation suggests that the contribution of variable of computerized-tax system with electronic-form of Value-added Tax to the tax payer compliance is 41,7%; where the rest 58,3% is affected by other factors.  The regression equation gathered is Y’ = 33.256 + 0,598 X which shows positive effect, means every increasing of one unit of variable of computerized-tax system with electronic-form of Value-added Tax, the tax payer compliance will increase for 0,598 unit. While for hypothesis testing, it can be concluded that there is significant effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance.
PENGEMBANGAN KUALITAS PEMBELAJARAN AKUNTANSI PERPAJAKAN SEBAGAI UPAYA PENINGKATANKINERJA MAHASISWA - Supriyati
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.508

Abstract

This study aimed to examine the effect of the learning process to the understanding of taxation and accounting student performance. This research is a quantitative research. Data was collected through questionnaires spread directly to the students who are taking courses accounting taxation. This research completed independent sample test to each variable in terms of gender and level. In addition, it tested the effect of the learning process variables on the understanding of tax accounting and accounting understanding of the influence of taxation on student performance. This study was conducted on 62 students. Statistical tests showed that students’ perceptions of understanding of accounting and tax accounting understanding in terms of gender have the same perception, but in terms of students' perceptions of force seems to have different perception. Students' perceptions on taxation and understanding the learning process both in terms of gender and class showed that they have the same perception. Regression testing results showed that the learning process based on the learning case has no significant impact on the understanding of tax accounting, while accounting understanding has a significant influence on student performance.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK - Reskino; - Rini; Dinda Novitasari
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.511

Abstract

This research aims to test university accounting students perception in tax evasion, which the respondents in this research were undergraduate and graduate accounting students in Jakarta. Total sample of this research was 121 respondents. The determination method sample that used is purposive sampling with judgement sampling, to test the hypothesis in this research.Researchers use different independent samplet-test. This research shows that there is no different perception between undergraduate and graduate accounting students in terms of tax evasion.
DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK Saifhul Anuar Syahdan; Asfida Parama Rani
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.512

Abstract

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 21, No 2 (2025): DECEMBER Vol 21, No 1 (2025): JUNE Vol 20, No 2 (2024): DECEMBER Vol 20, No 1 (2024): JUNE Vol 19, No 2 (2023): DESEMBER Vol 19, No 1 (2023): JUNI Vol 18, No 2 (2022): DESEMBER Vol 18, No 1 (2022): JUNI Vol 17, No 2 (2021): DESEMBER Vol 17, No 1 (2021): JUNI Vol 16, No 2 (2020): DESEMBER Vol 16, No 1 (2020): JUNI Vol 15, No 2 (2019): DESEMBER Vol 15, No 1 (2019): JUNI Vol 15, No 1 (2019): JUNI Vol 14, No 2 (2018): DESEMBER Vol 14, No 2 (2018): DESEMBER Vol 14, No 1 (2018): JUNI Vol 14, No 1 (2018): JUNI Vol 13, No 2 (2017): DESEMBER Vol 13, No 1 (2017): JUNI Vol 12, No 2 (2016): Desember Vol 12, No 1 (2016): JUNI Vol 11, No 2 (2015): DESEMBER Vol 11, No 1 (2015): JUNI Vol 10, No 2 (2014): DESEMBER Vol 10, No 1 (2014): JUNI Vol 9, No 2 (2013): DESEMBER Vol 9, No 1 (2013): JUNI Vol 8, No 2 (2012): DESEMBER Vol 8, No 1 (2012): JUNI Vol 7, No 2 (2011): DESEMBER Vol 7, No 1 (2011): JUNI Vol 6, No 2 (2010): DESEMBER Vol 6, No 1 (2010): JUNI Vol 5, No 2 (2009): DESEMBER Vol 5, No 1 (2009): JUNI Vol 4, No 2 (2008): DESEMBER Vol 4, No 2 (2008): DESEMBER Vol 4, No 1 (2008): JUNI Vol 3, No 2 (2007): DESEMBER Vol 3, No 1 (2007): JUNI Vol 2, No 2 (2006): DESEMBER Vol 2, No 1 (2006): JUNI More Issue