Suchergebnisse

In national and state life, we are under the auspices of a constitution which is supported by a mutual commitment and consensus to obey each other. Ironically, the state, in this case power, along with mainstream culture, tends to be hegemonic which makes the anatomy of societal obedience sometimes at the point of anomaly. The state, through the party in power, can subtly adapt the consensus, if necessary to circumvent the constitution, for the sake of the group's interests. Meanwhile, mainstream culture creates mass tastes, capitalizing on values because there is large capital and access. Anticipating this, if in politics there is an opposition system that balances the policies of the party in power, then in culture (necessarily) there is a counter-culture. Fighting culture is an alternative way to get out of oppressive and dominant conditions. Including national political phenomena and cultural politics. The following article examines various forms of counterculture directed against hegemonic centers, such as in literature and culture. This is no exception to Buya Ahmad Syafii Maarif's unique fighting culture: fighting while keeping the foundations of the nation upright.

This paper examines the effect of tax system quality, audit risk, accountability, and tax penalty towards tax compliance. The purpose of this paper is to seek empirical proof does those factors affecting tax compliance have a positive effect and play a significant role for individual tax compliance in Indonesia. The researcher decides to sample taxpayers working for Organisasi Kelompok Kontrak Kerjasama (KKKS) in BPMIGAS Indonesia. A survey questionnaire is distributed to the sample during October 2012 by email as research data. By employing simple descriptive statistics, the study on taxpayers working for BPMIGAS Indonesia found out that all variables: tax system quality, audit risk, accountability, and tax penalty shows a positive effect towards tax compliance. The findings of this research implied that the government should put more concern in terms or service quality, transparency, and tax related facts to be informed for individual taxpayers.

The objective of this research is to (i) identify some variables affecting compliance muzakki to throw zakat, infaq and shadaqoh ( ZIS ) and (ii) analyze optimization ZIS in strengthening community economic marginal in the research area. The analysis in this study was conducted witha descriptive-analytic approach, that describe and define the role and involvement or strategic community organizations Muhammadiyah in managing institutions amil ZIS on the very bottom of the organizational structure. The subject of this research is the PRM, the Muhammadiyah and the general public in Sukoharjo Regency. The Data that is required to achieve the objectives of this research is the primary data and secondary data obtained with the method of observation, in-depth interviews, and a search of official documents Muhammadiyah associated with the management of the institutions of the amil ZIS. Results of the first year of research further developed to produce ZIS-based management model of development branch of Muhammadiyah. data analysis with the method of focus group discussions (FGD), critical-analytical and interactive-analytic Based on the testing of regression, found that society accepter zis ( mustahik ) have not received optimal benefit because the capital exerted by institutions of amil and zakat ( laz ) has not been able to raiserevenue mustahik.While the result of the regression logistics in testing discovered that compliance or non-compliance Zakah is affected by variable commitment to the teaching of islam, orientation living infinite-dimensional akhirat, transcendental, pruden against a risk and the perception onjustice zakat.Keyword: zakah compliance; ZIS optimalization; development model

Research on the impact of empathy as a non-economic factor on taxpayer compliance has not been studied in Indonesia. Most research still focuses on economic factors that affect tax compliance. To find out whether empathy affects tax compliance, this study uses binary logistic regression analysis because the dependent variable is nominal and categorical. The significance of the regression equation parameters was tested by the Ratio Likelihood Test and the Wald Test. Then, the goodness of fit model was tested using the Hosmer-Lemeshow Test. The likelihood ratio test shows that there is at least one coefficient from the regression model that has an effect on the 5% significance level. Based on the Wald test, there is no independent variable that has a significant effect on tax compliance with a 5% significance level. The Hosmer-Lemeshow test states that the binary logistic regression model in this study is feasible to use. Binary logistic regression analysis shows that only one predictor has a significant effect on the tax compliance variable, namely empathic concern items. The odds ratio value of 1.054 on the empathic concern items variable shows that taxpayers who have empathy will be 1.054 times more tax compliant than respondents who do not have empathy. In other words, respondents who have empathy will tend to be more obedient in paying taxes than those who do not have this trait. Therefore, the government can formulate regulations that support the emergence of empathic concern items in the community so that tax compliance increases.

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper. ; Penelitian ini bertujuan untuk mengetahui tingkat kesadaran wajib pajak, moral wajib pajak dan kekuasaan pemerintah atas kepatuhan wajib pajak yang dimediasi oleh kepercayaan kepada pemerintah.Wajib pajak PBB-P2 Kabupaten Pasaman Barat merupakan objek dari penelitian ini, dengan 100 wajib pajak sebagai sampel. Data dikumpulkan dengan menggunakan kuesioner dan data berjenis data primer. Data dianalisa menggunakan Partial Least Square. Temuan dari penelitian ini menunjukkan bahwa tingkat kesadaran wajib pajak memiliki pengaruh terhadap kepatuhan wajib pajak. Kepercayaan kepada pemerintah dapat memediasi hubungan antara kekuasaan pemerintah dengan kepatuhan wajib pajak. Penelitian ini mempunyai implikasi teori dan praktik.

Tax compliance is the behavior of a taxpayer in performing all tax obligations and use his taxation rights by sticking to the regulations of taxation legislation. The issue of tax compliance that has occurred in recent years is non-tax compliance. This non-compliance will result in tax evasion and embezzlement causing reduced tax revenue to the state coffers. The purpose of this study is to determine the effect of service quality, tax sanctions, tax compliance fees, and the application of e-filling on compliance reporting Individual Taxpayer (WPOP). This study was conducted in KPP Pratama Denpasar Timur. The number of samples is 100 WPOP non PNS, with nonprobability sampling method with purposive sampling technique. Data collection was done through interview, observation and questionnaire. The analytical technique used in this study is multiple linear regression. Based on the analysis result obtained service quality, taxation sanction, and application of e-filling have a positive effect on WPOP compliance, while tax compliance cost have negative effect on WPOP compliance. Keywords : service quality, tax sanction, compliance cost, and e-filling ; Kepatuhan wajib pajak adalah perilaku dari seorang wajib pajak dalam melakukan semua kewajiban perpajakan dan menggunakan hak perpajakannya dengan tetap berpatokan kepada peraturan perundang-undangan perpajakan. Isu mengenai kepatuhan perpajakan yang terjadi beberapa tahun terakhir ini adalah ketidakpatuhan perpajakan. Ketidakpatuhan ini akan menimbulkan penghindaran dan penggelapan pajak yang menyebabkan berkurangnya penerimaan pajak ke kas negara. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan, sanksi pajak, biaya kepatuhan pajak, dan penerapane-fillingpada kepatuhan pelaporan Wajib Pajak Orang Pribadi (WPOP).Penelitian ini dilakukan di KPP Pratama Denpasar Timur. sampel yang diambil sebanyak 100 WPOP non PNS, dengan metodenonprobabilitysamplingdengan teknikpurposive sampling. Pengumpulan data dilakukan melalui wawancara, observasi dan kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Berdasarkan hasil analisis diperoleh kualitas pelayanan, sanksi perpajakan, dan penerapane-fillingberpengaruh positif pada kepatuhan WPOP, sedangkan biaya kepatuhan pajak berpengaruh negatif pada kepatuhan WPOP. Kata kunci: kualitas pelayanan, sanksi pajak, biaya kepatuhan pajak, dan e-filling

Abstract To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample was chosen based on accidental sampling, and questionnaire was processed using multiple linear regression techniques in SPSS software. The regression results show that the implementation of e-filing, service quality, audit and tax audit, and tax compliance costs have a positive and significant effect on taxpayer compliance. In addition, several variables need attention, including the application of e-filing of the ITE law and audits and tax audits related to the ethics and professionalism of tax examiners. Keywords: Multiple Linear Regression, KPP Pratama Bekasi Selatan, Taxpayer Compliance, SPSS, Accidental Sampling Abstrak Untuk meningkatkan kualitas pelayanan pajak, pemerintah mengeluarkan kebijakan e-Filing. Selain itu, audit dan pemeriksaan perpajakan dan biaya kepatuhan pajak juga diperkuat agar pajak sebagai pendapatan utama negara dapat ditingkatkan. Apalagi saat ini isu ketidakpatuhan terhadap pajak lewat penghindaran bahkan penggelapan pajak kian marak. Oleh karena itu penelitian ini bermaksud meneliti tingkat kepatuhan pajak berdasarkan aspek-aspek di atas. Sampel dilakukan terhadap 100 orang wajib pajak di lingkungan KPP Pratama Bekasi Selatan. Dengan sampel yang dipilih berdasarkan accidental sampling, kuesionar diolah menggunakan teknik regresi linear berganda. Hasil regresi menunjukan penerapan e-filing, kualitas pelayanan, audit dan pemeriksan perpajakan, dan biaya kepatuhan pajak berpengaruh positif dan signifikan pada kepatuhan WP OP. Selain itu, beberapa variabel perlu mendapat perhatian antara lain penerapan e-filing undang-undang ITE dan audit dan pemeriksaan pajak terkait etika dan profesionalisme pemeriksa pajak. Kata kunci: Regresi Linear Berganda, KPP Pratama Bekasi Selatan, Kepatuhan Wajib Pajak, SPSS, Accidental Sampling

Trilogi konsep kedaulatan negara secara kumulatif, yaitu aspek yuridis (faktor konstitusional), sosiologis (faktor penerimaan) dan filosofis (faktor isi) dalam penerapan ICESCR di Indonesia. Efektifitas pelaksanaan hak dan kewajiban hukum dari ketentuan Hak Asasi Manusia Internasional (HAMI) ditentukan oleh seberapa besar timbangan kepentingan nasional dan daya tahan nasional dalam ketiga rejim hukum tersebut. Konsekuensi hukum dari pernyataan terikat dalam sebuah perjanjian atau suatu ketentuan HAMI adalah negara pihak selain berhak untuk menikmati semua hak-hak yang disediakan juga wajib untuk memenuhi semua kewajiban-kewajiban yang terlahir dari perjanjian tersebut. Prinsip ini dikenal dengan "pacta sunt servanda" bahwa suatu perjanjian yang dibuat secara sah akan berlaku sebagai undang-undang bagi mereka yang membuatnya dan tidak dapat ditarik kembali selain dengan kata sepakat dari para pihak. Elaborasi dan relevansi konsep kedaulatan negara terhadap pemenuhan kewajiban ICESCR memiliki pola dan kecenderungan hukum yang sam dengan dengan domestifikasi dan penundukan diri Indonesia pada instrumen hukum HAMI, yaitu pada Kovenan Hak Sipil dan Politik 1966, Konvensi Internasional Penghapusan segala Bentuk Diskriminasi Rasial 1965, Konvensi Penghapusan Segala Bentuk Diskriminasi terhadap Perempuan 1979 dan Konvensi Anti Penyiksaan tahun 1984.

A B S T R A C T This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company's construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance. A B S T R A K Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak. JEL Classification: H20, K34

Abstrak Penelitian bertujuan untuk menguji pengaruh pendidikan, kepercayaan (trust), dan kekuasaan pemerintah (power) tehadap kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah di Kota Padang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian adalah Wajib Pajak Orang Pribadi yang memiliki usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Padang yang berjumlah 76.236 orang. Sampel penelitian sebanyak 105 orang yang dipilih menggunakan teknik simple random sampling. Alat pengumpulan data menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji regresi. Hasil penelitian menunjukkan bahwa pendidikan, trust, dan power secara bersama-sama berpengaruh terhadap kepatuhan pajak. Secara parsial, pendidikan tidak berpengaruh terhadap kepatuhan pajak, sedangkan trust dan power memengaruhi kepatuhan pajak. Abstract This research aimed to examine the effect of education, trust, and government power on tax compliance in Micro, Small, and Medium Enterprises in the city of Padang. The research method used in this research was the quantitative method. The research population was an individual taxpayer who had a business registered at the Padang Primary Tax Office, amounting to 76,236 people. The research sample was 105 people who were selected using a simple random sampling technique. The data collection tool used a questionnaire. The data obtained were analyzed using a regression test. The results showed that education, trust, and power together have an effect on tax compliance. Partially, education has no effect on tax compliance, while trust and power affect tax compliance. https://journal.ikippgriptk.ac.id/index.php/edukasi/article/view/2333

AbstrakPenelitian bertujuan untuk menguji pengaruh pendidikan, kepercayaan (trust), dan kekuasaan pemerintah (power) tehadap kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah di Kota Padang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian adalah Wajib Pajak Orang Pribadi yang memiliki usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Padang yang berjumlah 76.236 orang. Sampel penelitian sebanyak 105 orang yang dipilih menggunakan teknik simple random sampling. Alat pengumpulan data menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji regresi. Hasil penelitian menunjukkan bahwa pendidikan, trust, dan power secara bersama-sama berpengaruh terhadap kepatuhan pajak. Secara parsial, pendidikan tidak berpengaruh terhadap kepatuhan pajak, sedangkan trust dan power memengaruhi kepatuhan pajak. AbstractThis research aimed to examine the effect of education, trust, and government power on tax compliance in Micro, Small, and Medium Enterprises in the city of Padang. The research method used in this research was the quantitative method. The research population was an individual taxpayer who had a business registered at the Padang Primary Tax Office, amounting to 76,236 people. The research sample was 105 people who were selected using a simple random sampling technique. The data collection tool used a questionnaire. The data obtained were analyzed using a regression test. The results showed that education, trust, and power together have an effect on tax compliance. Partially, education has no effect on tax compliance, while trust and power affect tax compliance.

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion that will cause a reduction in tax revenue to the state treasury Indonesia. The purpose of this study was to determine the effect of service quality, tax penalties, tax compliance costs, and the implementation of e-filing in compliance WP OP in East Denpasar. The samples used were 100 respondents to the method of determining the sample was accidental sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. The results obtained by the quality of service, tax penalties, and the implementation of e-filing and significant positive effect on compliance WP OP, whereas tax compliance costs and significant negative effect.

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh perpajakan dan pelayanan sanksi pembayaran pajak kepatuhan UKM . Populasi dalam penelitian ini adalah wajib pajak UKM di bidang Industri Furniture terdaftar di KPP Pratama Jepara . Teknik pengambilan sampel adalah metode sampling convinience yang menghasilkan sampel dari 97 UKM . Data yang digunakan adalah data primer dengan teknik kuesioner . Analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda . Hasil penelitian menunjukkan bahwa pemerintah memberikan sosialisasi tentang pentingnya membayar pajak tepat waktu dan memberikan sanksi bagi mereka yang melanggar aturan perpajakan serta melakukan penegakan sanksi terlepas dari siapa pun. The purpose of this study was to analyze the effect of taxation and service sanctions in the tax payment to the compliance of SME's. The population in this study was taxpayers of SME's in the sector of Furniture Industry registered on KPP Pratama Jepara. The sampling technique was convenience sampling method which produced a sample of 97 SMEs. The data used were primary data by questionnaire technique. Analysis of the data used in this study is multiple regression analysis. The result showed that the government gives socialization of the importance of paying taxes on time and give sanctions for those who violate the rules of taxation as well as does an enforcement of sanctions regardless of anyone

The successful implementation of Occupational Safety and Health Management System (SMK3) in the company can not be separated from the concern of workers and managerial parties. This study aims to determine what indicators affect personal compliance, priority indicators affecting personal compliance level and to know evaluation of the performance of SMK3 implementation on the implementation of UKRIDA Education Hospital project development using SPSS method, personal compliance analysis and performance analysis of SMK3. Research data collected by distributing to 28 respondents in PT. PULAUINTAN. Experts are the project managers. The results of the study, personal compliance analysis method resulted in high adherence or 64.58%. Furthermore, the performance analysis of SMK3 implementation, the analysis result shows the performance value of SMK3 is or 59%. Then with the results of high compliance analysis and performance is then there is need for improvement action performance of SMK3 implementation to improve the implementation of SMK3. Keywords: Personal Compliance, SMK3 implementation Performance, SPSS, Personal Compliance Evaluation, Effect of personal compliance on SMK3 performance