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All Journal Jurnal Sains dan Teknologi Cendekia QUALITY Journal of Nonformal Education International conference on Information Technology and Business (ICITB) JURNAL ILMU MANAJEMEN DAN BISNIS Journal Of Teaching Of English JIEM (Journal of Islamic Education Management) MANAJERIAL Jurnal Riset Akuntansi dan Keuangan Prosiding Seminar Nasional Darmajaya Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Gemaedu Jurnal Pendidikan Akuntansi dan Keuangan MULTINETICS Journal of Sport Coaching and Physical Education These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan
Asep Kurniawan
IAIN Syekh Nurjati Cirebon
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.52 KB) | DOI: 10.32670/fairvalue.v1i2.9

Abstract

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.264 KB) | DOI: 10.32670/fairvalue.v1i2.10

Abstract

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.
Co-Authors Achmad Fachri Alam Rahmatulloh Andri Irawan Indah Umiyati Indri Neforawati, Indri Kurjono, Kurjono Nur Antoni ET Nuraprianti, Desi NURINDAH NURINDAH Rahim, Sucita Kencana Rasto, R. Rasto, Rasto Sarlina, Leni Siam, Siam Sulastri, Heni Suryani, Delina Tatang Herman, Tatang Yun Yun, Yun