Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.
This research aims to determine the factors that encourage student intention to become an entrepreneur. The population of this research is students in Indonesia. The research sample was undergraduate students (S1). Sampling in this research using convenience sampling. Collecting data in this research using a survey method which is carried out by distributing electronic questionnaires (google form) to respondents. The sample of this research is 126 people. Data analysis techniques in this research using Partial Least Square with the help of the WarpPLS tool. This research found that experience in entrepreneurship affects empathy, capital obligations, social support and efficacy (entrepreneurial ability). Meanwhile, the intention to become an entrepreneur is influenced by religiosity, self-efficacy, and social support. However, moral obligation and empathy have no effect on the intention to become an entrepreneur
Penelitian ini bertujuan untuk mengetahui peran religiusitas pada pengaruh etika uang terhadap penggelapan pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribadi yang melakukan kegiatan usaha atau pekerjaan bebas. Data penelitian ini diperoleh dengan menyebarkan kuesioner secara langsung kepada responden yang memenuhi kriteria. Penelitian ini memperoleh responden sebanyak 42 orang. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa etika uang berpengaruh terhadap penggelapan pajak. Namun, penggelapan pajak tidak dipengaruhi oleh religiusitas. Penelitian ini juga membuktikan bahwa variabel religiusitas memoderasi pengaruh antara etika uang dengan penggelapan pajak.
The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia
This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.
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