The purpose of this research is to analyze the influence of fraud diamond and gone theory on student academic cheating behavior. Fraud diamonds tested in this study are pressure, opportunity, rationalization, and ability, while the tested theory is greed, need and disclosure. Respondents of this research are accounting students in Central Java. Primary data used in this study were collected by using questionnaires delivered directly to the respondents. Sampling method using purposive sampling technique with the number of respondents as much as 167. Hypothesis testing is done by Structural Equation Modeling (SEM) technique with AMOS program. The results of this study prove that rationalization, ability, and disclosure have effect on student's academic cheating behavior, while pressure, opportunity, greed, and requirement have no effect on to student's academic cheating behavior.
Tenun Troso Jepara merupakan salah satu produk unggulan di Kabupaten Jepara. Kondisi keuangan UMKM Tenun Troso Jepara selama pandemi Covid–19 banyak yang mengalami keterpurukan dan hal ini akan mengancam keberlangsungan usaha para pelaku UMKM Tenun Troso Jepara. Pemerintah melalui PMK No. 86 Tahun 2020 sudah menetapkan pemberian insentif pajak bagi UMKM yang berdampak Covid-19. Tujuan dari penelitian ini adalah untuk menganalisis dampak Covid-19 dan pemanfaatan insentif pajak terhadap keberlangsungan usaha di UMKM Tenun Troso Jepara. Populasi dalam penelitian ini adalah para pelaku UMKM Tenun Troso Jepara dan teknik pengambilan sampel penelitian ini, yaitu purposive sampling dengan 40 responden. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Covid-19 berpengaruh negatif terhadap keberlangsungan usaha. Semakin lama pandemi Covid-19 tidak tertangani oleh pemerintah, maka akan berdampak keberlangsungan usaha UMKM Tenun Troso Jepara semakin terancam bangkrut. Selain itu, penelitian ini juga menunjukkan bahwa pemanfaatan insentif pajak berpengaruh positif terhadap keberlangsungan usaha. Pemanfaatan PPh UMKM ditanggung pemerintah yang diperpanjang Desember 2020 ternyata berdampak besar terhadap keberlangsungan usaha UMKM Tenun Troso Jepara karena pelaku UMKM tidak perlu melakukan setoran pajak dan pemotong atau pemungut pajak tidak melakukan pemotongan atau pemungutan pajak pada saat melakukan pembayaran kepada pelaku UMKM. Para pelaku UMKM Tenun Troso Jepara sangat mengapresiasi kebijakan pemerintah dengan cara telah memanfaatkan insentif pajak. Penelitian ini mengharapkan adanya sosialisasi atau pendampingan dari KPP Pratama Jepara terkait kebijakan pajak terbaru serta adanya pendampingan dari pihak terkait agar keberlangsungan usaha Tenun Troso Jepara dapat terus terjaga.
This study aims to examine how the influence of demographic factors, taxation system, tax avoidance factors, economic conditions, and the level of trust on MSMEs tax compliance in Kudus District. The tax compliance tested is formal tax compliance and material tax compliance. Sampling technique used in this study is purposive sampling with the number of respondents as much as 79. Methods of data collection using a questionnaire survey and using multiple regression analysis in analyzing data. The results of this study indicate that partially demography factor, taxation system, tax avoidance factor, economic condition, and level of trust have no effect on formal tax compliance, while demography factor and tax system have positive effect on material tax compliance.
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