Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Future : Jurnal Manajemen dan Akuntansi Indonesian Journal of Islamic Literature and Muslim Society Jurnal Aplikasi Bisnis
Sigit Handoyo, Sigit
Univeristas Islam Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JEJAK

 1 
Knowledge of Fraud and Taxpayer Compliance Handoyo, Sigit; Candrapuspa, Hardhika Maghribi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 10, No 2 (2017): September 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v10i2.11303

Abstract

Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.
Co-Authors Anggit Senja Nugraha Aulia, Hilda Rizki Cahyono, Nike Ardhini Candrapuspa, Hardhika Maghribi Darmastuti, Lina Trianita Dewi Maharani Kartika Untari Dwiayu Fatmasari Erza Diandra Maulana Fitria Rahmadani Putri Hardinto, Wirawan Hilda Rizki Aulia Levi Tri Istorini Lina Trianita Darmastuti Mahdalena Toha Meutia Rahma Nike Ardhini Cahyono Nur Mazkiyani Putri Kartika Sari Rahma, Meutia Ridho Dwitama Safri Fathurrizki Salihah, Riadhani Tito Jakasurya Toha, Mahdalena Wilastri, Siwi Filastri Windri Bulan Agustianingrum Wirawan Hardinto