Clarissa, Sarita Vania
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Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Clarissa, Sarita Vania
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Abstract

 Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and  the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi Wasita, Putu Aristya Adi; Artaningrum, Rai Gina; Clarissa, Sarita Vania
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.43398

Abstract

Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacy