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All Journal AKUNTANSI DEWANTARA
Dewi Kusuma Wardani
Dosen Program Studi Akuntansi FE-UST
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG Siti Fatimah; Dewi Kusuma Wardani
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.257 KB) | DOI: 10.29230/ad.v1i1.20

Abstract

This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion.Keywords: Tax Fairness, Taxation System, Subjective Norm, Tax Compliance, Discrimination, Quality of Tax Service, and Probability of Fraud Detection.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Dewi Kusuma Wardani; Moh. Rifqi Asis
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.606 KB) | DOI: 10.26460/ad.v1i2.1488

Abstract

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data from the results of questionnaires. Respondents in this study Motor Vehicle Taxpayers who make tax payments in SAMSAT Corner Galeria Mall Yogyakarta. The questionnaire was distributed to 108 respondents and data that can be processed as many as 105 questionnaires. The sampling method using Accidental Sampling. Data analysis techniques in this study using multiple linear regression techniques. Results of regression analysis showed that awareness of the taxpayer and Corner Program SAMSAT positive effect on tax compliance while the Motor Vehicle Tax Payer knowledge no significant effect on motor vehicle tax compliance.Keywords: Taxpayer Knowledge, Consciousness Taxpayer, SAMSAT Corner and Compliance Program Compulsory Motor Vehicle Tax
Co-Authors Moh. Rifqi Asis Siti Fatimah