The Difference of Enterprises Taxpayers Compliance                                  after Tax Amnesty

Fitria, Dona; Abdillah, Agus; Prasetyono, Hendro; Cahyo, Ismail Dwi; Burhanudin, Burhanudin

doi:10.15294/jejak.v12i1.16555

Cited by 6 publications

(6 citation statements)

References 2 publications

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“…For example, vocational high schools majoring in automotive have productive teachers in retreading tires, engines and vehicle frames. The sampling technique used purposive sampling because this determination technique in determining the sample of the productive teacher representatives from each VHS was considered [23]. To find out a large number of representative samples as the validity of the generalization process for this study, a sampling technique was used using the Slovin formula [24].…”

Section: Methodsmentioning

confidence: 99%

Productive teacher job satisfaction: Disentangling organizational climate, facility management, and organizational citizenship behavior

Soparidah

Madhakomala

Hanafi

2021

IJERE

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<span>Productive teachers are teachers who teach vocational subjects. A productive teacher has complex characteristics and professional requirements so that job satisfaction must be considered. The research objective was to analyze the direct effect of organizational climate, management of facilities and infrastructure, organizational citizenship behavior on the job satisfaction of productive teachers. The research employed a quantitative approach with a survey method. The research sample was conducted at 46 private vocational high schools with a total of 270 productive teachers in East Jakarta, Indonesia. Data was analyze using path analysis. The results showed that there is no direct influence of organizational climate on job satisfaction of productive teachers; there is no direct effect of facility and infrastructure management on job satisfaction of productive teachers; there is a direct influence of organizational citizenship behavior on job satisfaction of productive teachers.</span>

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Section: Methodsmentioning

confidence: 99%

Productive teacher job satisfaction: Disentangling organizational climate, facility management, and organizational citizenship behavior

Soparidah

Madhakomala

Hanafi

2021

IJERE

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“…3. The discovery of assets that are not reported from taxpayers who do not participate in the tax amnesty program so that the assets are added directly as income and subject to additional sanctions for not participating in the tax amnesty (Fitria et al, 2019).…”

Section: Imposition Of Sanctions Of 200% Of Income Tax For the Discovmentioning

confidence: 99%

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

Prasetia¹

2021

Preprint

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Taxes are one of the supports for in infrastructure development. The existence of taxpayer religiosity, tax amnesty, and ta sanction is also a consideration for taxpayer compliance. infrastructure development comes from Tax Indonesian Budget funds, 70% of which comes from taxes. this study aims to prove the effect of taxpayer religiosity, ta amnesty, and ta sanction on tax compliance of MSME business actors. the type of research used is quantitative. by using multiple linear regression analysis method with three independent variables, namely taxpayer religiosity (x1), tax amnesty (x2), and tax sanctions (x3) with the dependent variable taxpayer compliance on tax MSMEs (Y). the population in this study were micro, small and medium enterprises (MSMEs) and the sample technique used was random samling. the primary data soources used were questionnaires and secondary data sources were data froom journals, books, and the internet related to these issues. the data collection tecnique is done by using a uestionnaire, interview, and documentation. data analysis used validity and reliability tests and hypothesis testing. data analyysis used the structural equation modeling method with the help of SmartPLS softare. based on the research results it can be conclued that 1) there is a significant influence of taxpayer religiosity on taxpayer comliance of Medium Small MIcro Business Taes (MSMEs) in indonesia. 2) there is a significant influence of tax amnesty on taxpayer comliance of medium small micro business taxes (MSMEs) in Indonesia. 3) there is a significant inluence of tax sanction on taxpayer comliance of Medium Small Micro Business Taxes (MSMEs) in Indonesia

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“…Selain itu banyaknya oknum yang memanfaatkan celah dan dana pemerintah untuk keperluan pribadinya membuat responden enggan untuk membayar pajak. (Fitria, 2019), menemukan dalam risetnya bahwa kepatuhan Wajib Pajak sebelum dan sesudah program Tax Amnesty sangat berbeda, dan Tax Amnesty ini dianggap dapat meningkatkan kepatuhan Wajib Pajak. (Sastri, 2018) dalam penelitiannya menemukan bahwa keterbukaan informasi antar lembaga, dan Pemeriksaan berpengaruh terhadap penerimaan, sedangkan pemutahiran sistem Teknologi Infromasi data perpajakan tidak berpengaruh terhadap penerimaan pajak.…”

Section: Pendahuluanunclassified

Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty

Mustadir

Modding

Mursalim

2020

Accounting and Finance

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Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat. This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.

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The Difference of Enterprises Taxpayers Compliance after Tax Amnesty

Cited by 6 publications

References 2 publications

Productive teacher job satisfaction: Disentangling organizational climate, facility management, and organizational citizenship behavior

Productive teacher job satisfaction: Disentangling organizational climate, facility management, and organizational citizenship behavior

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty

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