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All Journal BJRA (Bongaya Journal of Research in Accounting) Insan Cita Bongaya Research Journal
Kasim Sinen
Universitas Khairun Ternate
Economics, Econometrics & Finance

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Taxpayer Awareness, Application Of Electronic Systems, And Understanding Of Taxpayers’ Compliance With Tax Laws And Regulations Regarding Their Risk Appetite Level As Moderating Variables Kasim Sinen; Zainuddin Zainuddin
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.317

Abstract

This research is a quantitative study which aims to examine the effect of taxpayer awareness, e-system application and understanding of tax regulations on the level of taxpayer compliance with risk preference as the moderating variable. The number of samples studied in this study were 115 samples. The data in this study are primary data in the form of respondents' answers distributed to individual taxpayers who are registered at (KPP) Pratama Ternate who make payments at KPP Pratama Ternate. All data obtained were processed using SPSS 16 for windows with multiple linear regression analysis. Based on the research results, the application of e-systems and understanding of tax regulations affects the level of taxpayer compliance. Meanwhile, taxpayer awareness has no effect on the level of taxpayer compliance. Risk preference is able to moderate the effect of understanding tax regulations on the level of taxpayer compliance. Risk preference is not able to moderate the effect of taxpayer awareness and the application of e-system on the level of taxpayer compliance.
Taxpayer Awareness, Application Of Electronic Systems, And Understanding Of Taxpayers’ Compliance With Tax Laws And Regulations Regarding Their Risk Appetite Level As Moderating Variables Kasim Sinen; Zainuddin Zainuddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.317

Abstract

This research is a quantitative study which aims to examine the effect of taxpayer awareness, e-system application and understanding of tax regulations on the level of taxpayer compliance with risk preference as the moderating variable. The number of samples studied in this study were 115 samples. The data in this study are primary data in the form of respondents' answers distributed to individual taxpayers who are registered at (KPP) Pratama Ternate who make payments at KPP Pratama Ternate. All data obtained were processed using SPSS 16 for windows with multiple linear regression analysis. Based on the research results, the application of e-systems and understanding of tax regulations affects the level of taxpayer compliance. Meanwhile, taxpayer awareness has no effect on the level of taxpayer compliance. Risk preference is able to moderate the effect of understanding tax regulations on the level of taxpayer compliance. Risk preference is not able to moderate the effect of taxpayer awareness and the application of e-system on the level of taxpayer compliance.
Pencegahan Fraud Dana Desa: Analisis Ketaatan Aturan Akuntansi dan Sistem Pengendalian Intern Kasim Sinen
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.26

Abstract

The purpose of the study was to examine the effect of compliance with accounting rules and internal control systems on the prevention of village fund fraud. Respondents in this study were village officials in the district of Central Adonara, East Flores Regency, totaling 65 village officials. Source of data is primary data multiple linear regression analysis method. The results of the study show that compliance with accounting rules has no significant effect on preventing village fund fraud. While the internal control system has a significant positive effect on preventing village fund fraud.
Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral Dan Kontrol Perilaku Yang Dipersepsikan Terhadap Niat Wajib Pajak Orang Pribadi Untuk Melakukan Penggelapan Pajak Kasim Sinen
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.54

Abstract

Tujuan penelitian ini adalah: (1) Untuk memperoleh bukti empiris tentang pengaruh sikap ketidakpatuhan pajak terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (2) Untuk memperoleh bukti empiris tentang pengaruh norma subjektif terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (3) Untuk memperoleh bukti empiris tentang pengaruh kewajiban moral terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; dan (4) Untuk memperoleh bukti empiris tentang pengaruh kontrol perilaku yang dipersepsikan terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak. Jumlah sampe penelitian adalah sebanyak 100 responden Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha dan pekerjaan bebas. Alat uji yang digunakan adalah analisis linear berganda. Hasil penelitian menunjukkan bahwa Norma Subjektif dan Kewajiban Moral berpengaruh positif terhadap niat untuk melakukan penggelapan pajak. Sedangkan Sikap Ketidakpatuhan Pajak dan Kontrol Perilaku yang Dipersepsikan tidak berpengaruh terhadap niat untuk melakukan penggelapan pajak. Kata kunci: Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral, Kontrol Perilaku yang Dipersepsikan, Niat, Penggelapan Pajak
Pengaruh Green Accounting, Environmental Performance dan Environmental Disclosure terhadap Economic performance Kasim Sinen; Andriani Saputri Do Ahmad; Rizki Wahyu Utami Ohorella
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.79

Abstract

Tujuan penelitian untuk menguji pengaruh green accounting, environmental performance dan environmental disclosure terhadap economic performance. Populasi dalam penelitian ini adalah perusahaan yang berkategori high profile yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 129 perusahaan. Dengan alat analisis data menggunakan eviews. Sumber data adalah data sekunder. Metode yang digunakan untuk menganalisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa green accounting berpengaruh dengan arah negatif terhadap economic performance. Environmental performance tidak berpengaruh positif terhadap economic performance. Environmental Disclosure berpengaruh positif pada economic performance.
Co-Authors Andriani Saputri Do Ahmad Rizki Wahyu Utami Ohorella Zainuddin Zainuddin Zainuddin Zainuddin