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All Journal Jurnal Telaah dan Riset Akuntansi AFRE Accounting Financial Review E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Return : Study of Management, Economic and Bussines Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Dana Siswar., Evi Iskandar, Darwanis,
Faculty Of Economics And Business, Universitas Syiah Kuala, Banda Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting Research, Organization and Economics (JAROE)

 1 
Do Tax Knowledge, Level of Trust, and Religiosity De-termine Compliance to Pay Property Tax? Sakirin Sakirin; Darwanis Darwanis; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.17073

Abstract

Objective – This study aims to test the effect of tax knowledge, level of trust and religiosity on taxpayers' compliance in paying property tax (PBB) in Aceh Singkil Regency, Aceh, Indonesia.  Design/methodology – The population of this study are all property taxpayers in Aceh Singkil Regency for the year 2018 with a total of 34,000 taxpayers. Non-probability sampling technique was utilized to draw the research sample which results in 396 samples. Primary data was obtained through questionnaires distributed to the respondents and analyzed using multiple linear regression models.  Results – The results showed that tax knowledge, level of trust and religiosity affect the compliance of the taxpayers of property tax in Aceh Singkil Regency, Indonesia. Partially, tax knowledge affects the compliance of property tax paying of taxpayers while the level of trust affects the compliance to pay property tax of taxpayers in Aceh Singkil Regency. Nevertheless religiosity does not affect the compliance of paying property tax of taxpayers in Aceh Singkil Regency. The findings of this study interestingly provides an evidence of the lack of role of religion in influencing the tax payers’ compliance towards property tax.
Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Maya Maulida; Darwanis Darwanis; Yossi Diantimala
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.17935

Abstract

Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia.  Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents.  Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province. 
Co-Authors A. Sakir, A. aliamin aliamin Amirullah Amirullah Arie Andina Cut Putri Silphia Chandra Cut Risa Mahfuza Dana Siswar Fahriani Fahriani Hasan Basri Isra Maulina Johan Wahyudi M. Rizal Yahya Maya Maulida Mirna Indriani Muhammad Arfan Nadirsyah Nadirsyah NURUL CHAIRI Ridwan Ibrahim Ryanda Saputra Sephi Chairunnisa SYUKRIY ABDULLAH Yossi Diantimala Zulfahmi Zulfahmi