Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Apollo Daito
Universitas Mercu Buana, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Dinasti International Journal of Management Science

 1 
THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE) Steffi Mediawahyu Lestari; Apollo Daito
Dinasti International Journal of Management Science Vol 1 No 5 (2020): Dinasti International Journal of Management Science (May - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i5.287

Abstract

This study aims to obtain empirical evidence about the influence of taxation knowledge, tax socialization, and tax administration on taxpayer compliance. The research sample was 38 micro small and medium enterprises in the village of Tobat, Balaraja sub-district, Tangerang regency, Banten province, which made a business certificate. Data analysis uses path analysis. The PLS application is used to test hypotheses. The overall results of this study state that taxation knowledge does not affect taxpayer compliance. tax socialization and tax administration affect taxpayer compliance. This study has limitations including, the sample used is less than 100 samples, the data used are only primary data is expected to further research using a larger sample and supported by secondary data
THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG) Irwan Kurniawan; Apollo Daito
Dinasti International Journal of Management Science Vol 2 No 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i3.699

Abstract

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.
Co-Authors Dessie Leventa Moezaque Irwan Kurniawan St. Fadillah Hadaming Steffi Mediawahyu Lestari