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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication Jurnal Masyarakat Merdeka (JMM) Jurnal Abdi Masyarakat (JAM) SOLUSI JUDICIOUS: Journal of Management Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS)

Anita Damajanti

UNIVERSITAS SEMARANG

Author-ID : 248934

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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EFFECT OF TAX KNOWLEDGE ON INDIVIDUAL TAXPAYERS COMPLIANCE Anita Damajanti; Abdul Karim
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Indonesia uses self-assessment system in income tax collection. This system requires the taxpayer to understand the method of calculating payments and tax reporting in accordance with applicable regulations. The problem faced by many taxpayers who do not understand the tax laws. Taxpayers who do not understand tax law become an obstacle for the implementation of self-assessment system in the collection of income tax. This study will examine empirically the influence of tax knowledge on tax compliance of individuals enrolled in the Tax Office (KPP) Central Java Region I. This study develops previous studies that have been carried out in Indonesia by separating variable tax knowledge into 3 (three) variables i.e. knowledge of tax reporting, tax calculation knowledge, and knowledge of tax payments.Data were collected using a questionnaire that is sent directly to the taxpayer. Questionnaires were sent as many as 200 copies. A total of 196 copies of the completed and can be processed. The test results indicate that the instruments used in this study are valid and reliable. Results of hypothesis testing using regression provides empirical evidence that knowledge of tax reporting, tax calculation and knowledge of tax payments significant effect on tax compliance.

THE EFFECT OF GLOBAL STOCK PRICE INDEX AND RUPIAH EXCHANGE RATE ON IDONESIAN COMPOSITE STOCK PRICE INDEX (CSPI) IN INDONESIAN STOCK EXCHANGE (IDX) Anita Damajanti; Yulianti Yulianti; Rosyati Rosyati
Economics and Business Solutions Journal Vol 2, No 2 (2018): Economics & Business Solutions Journal
Publisher : Semarang University

Indonesian capital market through the Indonesia Stock Exchange is an integral part of the global stock exchange activities. The closer the relationship between Indonesian stock exchange and global stock exchanges is represented by the relationship between the stock price index. Composite Stock Price Index (CSPI) movement in Indonesia Stock Exchange has decreased for 2 (two) first quarter in 2018. This aim of this study to examine the effect of the global stock price index represented by the Dow Jones index, the Nikkei 225 Index, the Hang Seng Index and rupiah exchange rate against CSPI movement. The observation period uses daily data from 2 January to 31 August 2018. Samples are selected by using judgment sampling method, by taking the stock price index and rupiah exchange rate announced on the same day by all exchanges. There are 145 data samples and was analyzed by using linear regression. The results partially show that Hang Seng index and rupiah exchange rate have a significant effect on the CSPI, while Dow Jones index and the Nikkei 225 Index have no significant effect on the CSPI. Simultaneously all variables have a significant effect on the CSPI. The results of goodness of fit model examination show the ability of the independent variable in explaining the dependent variable is 40.3%, while 59.7% is explained by variables outside the model.

FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX AT SEMARANG CITY Caesar Robin Vegi Sempurna; Anita Damajanti
Economics and Business Solutions Journal Vol 7, No 1 (2023): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6415

This study aims to examine the effect of attitudes, tax sanctions, and taxpayer awareness on the compliance of PBB taxpayers in Semarang City. Data were collected by questionnaire method given directly to respondents at PBB payment places. Respondents were selected by convenience sampling method, namely respondents who were willing to fill out the questionnaire. Respondents were asked to answer questions on the questionnaire related to the variables of taxpayer attitudes, taxpayer awareness, tax sanctions, and PBB taxpayer compliance. The number of respondents was set as 100 respondents. The questionnaires that were filled in for all question items were 80 questionnaires. 20 questionnaires could not be processed because they were not filled in. Data analysis was carried out with multiple linear regression models. This study found a positive influence of tax penalties on tax compliance, but no effect of taxpayer attitudes and taxpayer awareness on taxpayer compliance in Semarang city. The findings are expected to be taken into consideration by the Semarang City Government in making policies on PBB collection.Keywords: taxpayer attitude, tax sanctions, taxpayer awareness, taxpayer compliance

Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region Anita Damajanti; Anita Muamanah; Rosyati Rosyati
Economics and Business Solutions Journal Vol 7, No 2 (2023): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7971

This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.

Co-Authors Abdul Karim Albert Albert Anita Muamanah Caesar Robin Vegi Sempurna Candra Safitri Candra Safitri Dyah Nirmala Arum Janie Hangga Handika Hani Ardiani Hasnita Wulandari Nindyowati, Santi Ayu Nurfiyani Dyah Pramesti Prananta, Widya Putri Agusta Lusiani Rosyati - Rosyati Rosyati Rosyati Rosyati Saifudin Saifudin Santi Ayu Nindyowati Sudarmin Sudarmin Sudarmin Tri Endang Yani Wahyu Widayat Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti

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