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All Journal Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Agung Dwi Nugroho
Universitas Ahmad Dahlan
Economics, Econometrics & Finance Education 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.
PENERAPAN TECHNOLOGY ACCEPTANCE MODEL UNTUK MENJELASKAN NIAT PEMBELIAN MELALUI APLIKASI GO-FOOD Agung Dwi Nugroho; Muhammad Akbar; Ena Andini; Amir Hidayatulloh
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i1.126

Abstract

The purpose of this study is to analyze the application of techology acceptance model to explain purchase intentionthroug the Go-Food application. The population in this study is internet users. The sample in this research is theGo-Food application user. The sampling technique in this study uses purposive sampling, with the criteria for GoFood application users who have made at least two purchases through the Gofood application. Data collectionin research using a questionnaire with the help of Google Form. Respondents in this study were 157 respondents.Data analysis techniques in this study used Partial Least Square with the help of the WarpPLS tool. This studyfound that the intention to make purchases through the Go-Food application was influenced by word of mouth andperceived ease of use. However, the intention to make purchases using the Go-Food application is not affected bythe perception of usability. Other results show that the perception of ease of use affects the perception ofusefulness.
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.
Faktor yang mendorong niat untuk social commerce di indonesia Amir Hidayatulloh; Faishal Prahatma Ganinda; Agung Dwi Nugroho
INOVASI Vol 16, No 1 (2020): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i1.6535

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor yang mendorong niat individu untuk social commerce di Indonesia. Penelitian ini menggunakan Hajli’s Social Commerce Construct. Populasi dalam penelitian ini adalah pengguna internet. Sedangkan, sampel dalam penelitian ini adalah pengguna sosial media. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria pengguna media sosial yang minimal dua kali telah melakukan pembelian melalui media sosial yang dimilikinya. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dengan bantuan google form. Responden penelitian ini berjumlah 162 responden. Responden dalam penelitian ini didominasi oleh responden berjenis kelamin perempuan, sedangkan usia responden didominasi oleh usia 21-25 tahun. Pengujian hipotesis dalam penelitian menggunakan PLS dengan bantuan alat WarpPLS. Penelitian ini menemukan hasil bahwa niat untuk social commece dipengaruhi oleh social commerce construct dan dukungan sosial. Selain itu, penelitian ini juga memperoleh hasil bahwa dukungan sosial dipengaruhi oleh social commerce construct. Oleh karena itu, penelitian ini mendukung Hajli’s Social Commerce Construct.
Pengaruh Love of Money dan Machiavellianism Terhadap Kepatuhan Wajib Pajak: Peran Religiusitas Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10410

Abstract

This study aims to analyze the effect of love of money and Machiavellianism on taxpayer compliance with religiosity as a moderating variable. The population of this study is individual taxpayers who carry out independent work in the Special Region of Yogyakarta, while the sample of this study is individual taxpayers who carry out independent work in the Bantul Regency. The sampling technique uses purposive sampling, with the criteria for taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of Google Forms. The data analysis technique uses Partial Least Square (PLS) with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by a love of money, Machiavellianism, and religiosity. However, religiosity does not moderate the effect of love of money and Machiavellianism on taxpayer compliance.
Co-Authors Ena Andini Faishal Prahatma Ganinda Kahfi Fikrianoor M. Rizki Utama Muhammad Akbar Rizqa Awalia Rahman