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All Journal The International Journal of Accounting and Business Society Arthavidya Jurnal Ilmiah Ekonomi
Purba, Alan Smith
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Perilaku Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Mediasi Niat Menggunakan E-FIlLING Di Kalimantan Timur Tahun 2017 Purba, Alan Smith; Kaluge, David
Arthavidya Jurnal Ilmiah Ekonomi Vol 21 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.311 KB) | DOI: 10.37303/a.v21i1.115

Abstract

This study aims to examine the behavior of taxpayers towards taxpayer compliance by mediating the intention to use e-filing in Indonesia, especially in East Kalimantan. The data source in this study is premier data by conducting a survey of individual taxpayer respondents who have used the e-filling facility from 2015 and filled out the questionnaire provided. Before giving the questionnaire this study used the validity and reability test for each question in the questionnaire. The results of this study indicate that the intention to use e-filling has a significant influence on taxpayer compliance in 2017 Key Word: Behavior of Taxpayers,Taxpayer compliance, E-Filling
CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION Sukoharsono, Eko Ganis; Widhianingrum, Purweni; Purba, Alan Smith
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
Co-Authors David Kaluge Eko Ganis Sukoharsono Purweni Widhianingrum, Purweni