Faisal, Aris Riantori
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The Effects of Taxpayer’s Motivation, Commitment and Tax Sanctions on the Level of Individual Taxpayer’s Obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta Hendra, Tjie; Alusinsing, Daniel; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3715

Abstract

The study is aimed to analysis the effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. The study used the quantitative descriptive method, a research design aimed to analyze the correlations or effects among variables by using statistic approaches and mathematic equations. The research involves the individual taxpayers whose have proffessions as Small & Medium-Sized Entreprises (SMEs) to be samples. The data collecting technique is carried out by distributing questionnaire to 200 respondents using the convenience sampling technique, in which only respondents are willing to fill out the questionnaire to be used as study samples. The hypotheses testing technique is carried out by using multiple regression method to test research hypotheses. The results indicated that either partially or simultaneously there are positive effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. These influences are based on the strengthening of the interrelationships among the independent variables which then increase the level of individual taxpayer’s obedience. In this case, the existence of tax sanctions increases the taxpayer’s motivation and commitment so that their level of taxpayer’s obedience increases.
The Effect of Tax Avoidance and Profitability on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020) Yustina, Nirma; Paryda, Paryda; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3757

Abstract

The purpose of this study is to examine the impact of tax avoidance and moderated profitability on corporate governance and earnings management empirically. From 2016 to 2020, the population for this study was Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample for this study was constructed using a purposive sampling method, resulting in a sample of 46 manufacturing firms. Secondary data is what is being used. Techniques for documenting data collection from www.idx.co.id. MRA (Moderated Regression Analysis) was used to conduct the analysis, which was carried out using the Eviews version 10 application. The findings of this study indicate that tax avoidance has no discernible effect on earnings management, profitability has a significant negative effect on earnings management, corporate governance can mitigate the effect of tax avoidance on earnings management, and corporate governance can amplify the effect of profitability on earnings management.
The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province Erin, Erin; Balliyand, Ahmad Faiz Zindan; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3590

Abstract

Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.