Does E-Commerce Effect on Total Tax Paid through Taxpayer’s Compliance?

Sitorus, Riris Rotua

doi:10.20448/2002.42.40.48

Cited by 8 publications

(10 citation statements)

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“…Attribution theory dikemukan oleh Fritz Heider (1958). Attribution theory atau teori atribusi pada dasarnya, teori atribusi menyatakan bahwa ketika individu mengamati perilaku seseorang, mereka mencoba untuk menentukan apakah itu dihasilkan secara internal atau eksternal (Sitorus, 2018). Perilaku yang disebabkan oleh faktor internal adalah perilaku yang diyakini berada di bawah kendali pribadi individu itu sendiri, sedangkan perilaku yang disebabkan oleh faktor eksternal adalah perilaku yang berasal dari luar, yaitu perilaku seseorang yang dipandang sebagai akibat dari tekanan situasi atau lingkungan.…”

Section: Attribution Theoryunclassified

Pengaruh Sistem Administrasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Model Penerimaan Teknologi (Tam) Sebagai Pemoderasi

Widiarti¹,

Subekti

2022

j.akunt. Manaj.

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Penelitian ini bertujuan untuk mengetahui pengaruh sistem administrasi perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak dengan model penerimaan teknologi sebagai pemoderasi. Sistem administrasi perpajakan dan kualitas pelayanan sebagai variabel independen sedangkan kepatuhan wajib pajak sebagai varibel dependen serta model penerimaan teknologi sebagai variabel moderating. Populasi penelitian ini adalah wajib pajak orang pribadi yang berada di Jakarta dan beberapa kriteria tertentu lainnya. Setelah dilakukan pengumpulan data serta pengambilan sampel diambil dengan menggunakan purposive sampling. Teknik analisis yang digunakan pada penelitian ini adalah teknik moderate regression analysis. Metode analisis data diuji dengan uji instrumen, uji signifikansi koefisien regresi secara parsial, uji koefisin determinasi. Hasil penelitian yaitu : sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi (X1 terhadap Y), kualitas pelayanan terhadap kepatuhan wajib pajak orang pribadi (X2 terhadap Y), dan moderasi model penerimaan teknologi (TAM) atas pengaruh sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi (moderasi Z atas X1 terhadap Y) berpengaruh signifikan dan positif. Sedangkan moderasi model penerimaan teknologi (TAM) atas kualitas pelayanan terhadap kepatuhan wajib pajak orang pribadi (moderasi Z atas X2 terhadap Y) berpengaruh tidak signifikan dan negatif.

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Section: Attribution Theoryunclassified

Pengaruh Sistem Administrasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Model Penerimaan Teknologi (Tam) Sebagai Pemoderasi

Widiarti¹,

Subekti

2022

j.akunt. Manaj.

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“…The effect of climate change, pollution, water shortage and other resource use issues will turn out to be increasingly noteworthy, especially for developing economies and particularly those helpless against drought, flooding and other climate limits (Sitorus, 2018). Environmental efficiency is gotten from eco-efficiency, which is characterized by the World Business Council for Sustainable Development as the item or administration esteem partitioned by its effect on nature (Verfaillie and Bidwell, 2000) (Figure 4).…”

Section: Environmental Efficiencymentioning

confidence: 99%

Environmental Sustainability and Its Growth in Malaysia by Elaborating the Green Economy and Environmental Efficiency

Kasayanond¹,

Misbah²,

Jermsittiparsert³

2019

IJEEP

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Numerous countries have sorted out energy awards as an instrument to promote energy efficiency (EE), to contribute towards energy sustainability and to give a component to associations to constantly hunt benchmark and recognize activities and best practices in EE. Most of companies to invest in the reusing and reuse of materials, the environmentally inviting technology, inward training on green economy, the remainder of the electorate and the buy and utilization of materials with less impact essentially in light of the fact that they trust that investment to guarantee the safeguarding of nature around. It is additionally a marker of an effective environmental sustainability in Malaysia dependent on the reactions are broke down from an assortment of high technology-based companies working in Kedah, Malaysia. Malaysia is focused on cultivating the development of a clean and efficient economy; that is, a "green" economy. This implies encouraging the development of green businesses and green items, which thus will make "green jobs." At the fundamental level, there exists a misallocation of resources. As Malaysia advances greater environmental awareness, it is imperative to establish national benchmarks by which to measure progress toward a greener economy. This investigation tries to find the condition of knowledge in Malaysia on the green economy. The result additionally shows that an expansion in the prioritizing green economy anticipated by the companies working in Malaysia will prompt increment in green monetary sustainability. This suggests the progress towards the green economy in Malaysia is likewise impacted by the view of its significance later on. The investigation uncovers that expansion in green economy awareness among the firms will prompt increment in the level of environmental sustainability, in this way improving the present condition of green economy in Malaysia.

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“…These committee members would be voluntarily responsible in managing the fund and strategize its utilization for programs or activities planned. Therefore, most of them were not paid in performing their duties (Fidlizan et.al, 2008;Mohd Yahya et.al, 2014;Joni Tamkin, 2011& Maliah Sulaiman, 2008Stübinger, Walter & Knoll 2017;Sitorus, 2018).…”

Section: Management and Administration Of Mosquesmentioning

confidence: 99%

Fund Management – An Exploratory Case Study of Several Mosques in Kelantan

Yasoa¹,

Ghazali²,

Alwi³

et al. 2019

RWE

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This paper attempts to identify the mosques' source of fund, distribution of fund, and parties responsible in managing the fund. This study was conducted using qualitative data through in depth interviews on three different mosques in Kelantan. The findings of this study further solidify results of previous research where it was found that the main sources of mosques' fund were from public charity contributions. The fund was also found to be utilized optimally on operations and physical development of the mosques.

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Does E-Commerce Effect on Total Tax Paid through Taxpayer’s Compliance?

Cited by 8 publications

References 0 publications

Pengaruh Sistem Administrasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Model Penerimaan Teknologi (Tam) Sebagai Pemoderasi

Pengaruh Sistem Administrasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Model Penerimaan Teknologi (Tam) Sebagai Pemoderasi

Environmental Sustainability and Its Growth in Malaysia by Elaborating the Green Economy and Environmental Efficiency

Fund Management – An Exploratory Case Study of Several Mosques in Kelantan

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