Capital Intensity and tax avoidance

This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

Section: The Effect Of Administrative Fines Sanctions (X3) On Compliamentioning

confidence: 99%

Effect of taxation modernization on tax compliance

Sentanu

Budiartha

2019

“…The professional relationship of tax consultants with clients is one of the factors that has been proven to effect the ethical decision making of tax consultants. Research conducted by Klepper & Nagin (1989) as cited by Blanthorne, Burton, and Fisher (2005); Pattiasina et al, (2019); Prena et al, (2019); Wiguna & Yadnyana (2019) provides results that pressure from clients will motivate tax consultants to provide aggressive tax advice. Another study conducted by Killian & Doyle (2004) states that tax consultants who communicate more frequently with clients will be more likely to be willing to act further for the benefit of their clients.…”

Section: The Effect Of Professional Relations Of Tax Consultants On Ementioning

confidence: 99%

Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants

Aksiana

Sujana

2019

The purpose of this study was to determine the effect of risk preferences, professional dominance, current information, and professional relationships on tax consultant ethical decision making. This study uses a saturated sampling method with respondents being Tax Consultants Registered at the Indonesian Tax Consultant Association in the Bali Nusa Tenggara Region. Data collection methods used are questionnaires and data analysis using multiple linear regression. The results showed that risk preferences negatively affected the tax consultant's ethical decision making. Professional domination has a negative effect on tax consultant ethical decision making. Present information has a positive effect on tax consultant ethical decision making. Professional relations have a negative effect on tax consultant ethical decision making. Association, so this study has limitations on conclusions based solely on the perception of consultant tax only in Bali and Nusa Tenggara. Future research is expected to expand the research population that is not limited to tax consultants in the Bali Nusa Tenggara region.The determination coefficient value of adjusted R 2 in the study results is 0.725, this indicates that 72.5 percent of ethical decisions are effect by risk preference variables, professional dominance, current information, and professional relationships, while the remaining 27.5 percent are effect by other variables not discussed in the study this. This is an opportunity for further researchers to develop research related to the factors that effect the ethical decision making of tax consultants.

“…However, on the contrary, if the interaction results testing show interaction variables, and moderation variables are equally significant. Therefore, moderating variables can be used as independent variables as well as moderation or commonly called quasi moderators (Ghozali, 2013;Pattiasina et al, 2019;Nuryani et al, 2018). IRJMIS ISSN: 2395-7492  .…”

Section: ) Model Feasibility Test (F Test)mentioning

confidence: 99%

Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province

Asa

Sari

2019

The purpose of this study was to empirically test the motivation of the financial management apparatus to moderate the influence of competence on capital expenditure budget absorption in the regional organization in East Nusa Tenggara province. 36 regional apparatus organizations were taken as samples. Data collection using questionnaires and sampling technique was sampling saturation 72 samples, consisting of budget users and committing officers. The data analysis tool used was a moderation regression analysis. The result of data analysis shows that the competence was supported by the improvement of the apparatus of the financial manager, the apparatus performance in the absorption of capital expenditure budget in the regional organization in East Nusa Tenggara province will be better.