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All Journal Jurnal Akuntansi dan Pajak Jurnal Manajemen JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi East Asian Journal of Multidisciplinary Research (EAJMR)
Kahfi Fikrianoor
Universitas Ahmad Dahlan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Etika Uang, Religiusitas, dan Penggelapan Pajak (Studi Kasus Wajib Pajak Orang Pribadi di Kabupaten Gunungkidul) Faishal Prahatma Ganinda; Kahfi Fikrianoor; Agung Dwi Nugroho; Amir Hidayatulloh
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 1: Juni 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.382 KB) | DOI: 10.31334/transparansi.v3i1.759

Abstract

This research aims to determine the role of religiosity on the influence of money ethics on tax evasion. The population in this research is individual taxpayers in the Special Region of Yogyakarta. The sample in this research is an individual taxpayer in Gunungkidul district. Sampling in this research uses purposive sampling, with criteria (1) individual taxpayers who have a NPWP, (2) individual taxpayers who carry out business activities or free work. The research data was obtained by distributing questionnaires directly to respondents who met the criteria. This research obtained 42 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research results show that money ethics influences tax avoidance. However, tax evasion is not influenced by religiosity. This research also proves that the variable of religiosity moderates the influence between money ethics and tax evasion.
Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak Amir Hidayatulloh; Rizqa Awalia Rahman; Agung Dwi Nugroho; Faishal Prahatma Ganinda; Kahfi Fikrianoor
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1448

Abstract

This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.
Determinan Minat Individu Menjadi Pengemudi Kendaraan Online Ervilia Agustine Wiharsianti; Kahfi Fikrianoor; Listia Nur Aini; Amir Hidayatulloh
Jurnal Manajemen Vol. 10 No. 1 (2020): JURNAL MANAJEMEN
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.934 KB) | DOI: 10.30656/jm.v10i1.1884

Abstract

AbstractThis research is a type of qualitative research with primary data types. The purpose of this research is to find out the factors that influence individuals to become vehicle drivers online. The population of this study is online drivers. The sampling technique from this study uses convience sampling. Collecting data in this study by conducting interviews with onlime vehicle drivers. Respondents in this study amounted to 10 respondents. This study obtained the results that perceived behavior control, subjective norms, and attitudes toward behavior are factors that influence individuals to become vehicle drivers online.Keywords: perceived behavior control, subjective norms
Moralitas, Peran Perangkat Desa, Dan Kepatuhan Masyarakat Dalam Membayar Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan: Sanksi Sebagai Variabel Moderating Amir Hidayatulloh; Agung Dwi Nugroho; Kahfi Fikrianoor
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1063

Abstract

This research aims to determine the factors that influence the community in paying property taxes in rural and urban areas, and to find out whether the risk variabel moderates the effect between morality and the role of village official on commuity compliance in paying property taxes in rural and urban areas. The population in this research  is individual taxpayers who in bantul regency. The sample in this research is individual taxpayers who own land and buildings. The research data wase collection by distributing questionnaires to respondents who were met by researchers. Respondents in this research were 127 respondents. This research data analysis techniques uses Partial Least Square, with the help of WarpPLS. This research found that coomunity compliance in paying property taxes in rural and urban areas influenced by the role of village official and sanction. However, morality has no effect on community compliance to property taxes in rural and urban areas. This reserach also found that sanction moderate the effect of morality on the community’s compliance to pay land and urban rural building taxes. However, sanction cannot moderate the effect between role of village officials on community’s mandatory the effect between the role of village official on community’s compliance to pay land and urban rural building taxes.
Whistleblowing System Mempengaruhi Kepatuhan Wajib Pajak Di Indonesia: Apakah Risiko Sanksi Pajak Memoderasi? Kahfi Fikrianoor; M. Rizki Utama; Faishal Prahatma Ganinda; Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1064

Abstract

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia
MONEY ETHIC MEMENGARUHI PENGGELAPAN PAJAK: PERAN LOVE OF MONEY Agung Dwi Nugroho; Faishal Prahatma Ganinda; Kahfi Fikrianoor; Amir Hidayatulloh
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 2: Desember 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v3i2.895

Abstract

Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.
Antecedents of Individual Taxpayer Compliance: A Social Norm Perspective Kahfi Fikrianoor; Amir Hidayatulloh
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4106

Abstract

The purpose of this research is to analyze the antecedents of taxpayer compliance in terms of social rules. The population of this study is made up of individual taxpayers in Indonesia. The sampling technique uses purposive sampling, with the criteria being that individual taxpayers have a taxpayer identification number. Data collection is done by distributing questionnaires with the help of Google Forms. Data analysis uses Partial Least squares with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by personal norms and perceptions of justice, where perceptions of justice were influenced by personal norms. This study also proves that personal norms are a mediating variable, both between descriptive norms, indicative norms, and subjective norms on taxpayer compliance. In addition, this study also found that perceptions of justice mediate the relationship between trust in the government and taxpayer compliance.
Co-Authors Agung Dwi Nugroho Ervilia Agustine Wiharsianti Faishal Prahatma Ganinda Listia Nur Aini M. Rizki Utama Rizqa Awalia Rahman