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Akmal Riza
Contact Email
akmalriza@ar-raniry.ac.id
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+6285260050048
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jimebis@ar-raniry.ac.id
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​Editorial Office : Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh, 2nd Floor Jln. Syech Abdur Rauf Banda Aceh 23111, Aceh, Indonesia
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Kota banda aceh,
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INDONESIA
JIMEBIS
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 2746489X     EISSN : 27745864     DOI : -
Core Subject : Religion, Economy, Science, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JIMEBIS: Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam is a Scientific Journal of Islamic Economics and Business dedicated for students’ article co-authored with lecturers. The articles published in this journal is based on scientific research done during the study and discuss Islamic economics and business issues including Islamic banking and finance, fintech, and Islamic philanthropy. JIMEBIS will be published periodically for 6 (six) months on May and September each year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
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Search results for , issue "Vol 4 No 1 (2023)" : 1 Documents clear
Kajian Empiris Kepatuhan Wajib Pajak Pengusaha di Kota Banda Aceh Akmal Riza
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol 4 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v4i1.312

Abstract

Empirical studies regarding taxpayer compliance with an obligation and obligation to be carried out for every citizen as fulfillment of citizenship in Indonesia, many business people in Banda Aceh City do not report their tax obligations correctly so that the level of individual taxpayer compliance is low and the tax service office as executor of state duties often conducts socialization so that entrepreneurs have a taxpayer ethic in fulfilling their obligations every year. The aim of the study was to determine the effect of taxpayer ethics on individual taxpayer compliance at KPP Pratama Banda Aceh. The research population is all registered WPOP in the city of Banda Aceh (KPP Pratama) using proportionate strafied random sampling technique on 100 entrepreneurs as respondents. The research findings show that the variable of taxpayer ethics has a positive and significant effect on taxpayer compliance in entrepreneurs in the city of Banda Aceh with the hypothesis that the results of simple regression analysis show that the coefficient value is 0.709 and t-count 9.959> t-table 1.984 and a significant level of p-value 0.000 <0.05.

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