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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, Yudi Yudi y Rahayu Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance". GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021 6, n.º 1 (7 de julio de 2021): 62–71. http://dx.doi.org/10.35609/jfbr.2021.6.1(3).
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Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term "less compliant" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective. Type of Paper - Empirical Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality. JEL Classification: H1, H20. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(3) Pages 62 – 71
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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu y Yudi Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance". 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, n.º 1 (8 de octubre de 2021): 19. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(19).
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The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research
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Perdana, Sukma y Rosyid Arifin. "KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUAN PAJAK KPP MALANG SELATAN". Manajemen & Bisnis Jurnal 5, n.º 1 (8 de abril de 2019): 18–30. http://dx.doi.org/10.37303/embeji.v5i1.80.
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The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax knowledge affect the compliance of Individual Taxpayers in Malang. In order to improve taxpayer compliance, the KPP Pratama office in Malang provides taxation knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax education counseling so that the public's tax knowledge increases and become more aware and compliant in carrying out their tax obligations. In addition, taxpayers to learn more and understand the regulations regarding taxation so that they can improve their compliance as taxpayers
Keywords: Justice, tax knowledge and taxpayer compliance
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Indri O, Anindya Nur, Agustina Endah W y Dahlia Indah Amareta. "Hubungan Faktor Predisposisi terhadap Kepatuhan Ibu Hamil dalam Mengkonsumsi Tablet Besi dan Kadar Hemoglobin di Puskesmas Mangli Kabupaten Jember". Jurnal Kesehatan 5, n.º 3 (14 de febrero de 2019): 154–65. http://dx.doi.org/10.25047/j-kes.v5i3.56.
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Anemia is a reduced levels of Hemoglobin (Hb) in the blood. Anemia is one of the most common disorder that occurs during pregnancy, with the condition of Hb levels below 11 gr% Supplementation iron or granting tablet. Fe is an attempt important in prevent and handle Anemia, especially iron deficiency Anemia. Compliance consume iron tablets in measuring instrument from accuracy of the total tablets which was consumed, the accuracy of consuming manner iron tablets, the frequency of consumption each day. Objective: To identify relations factors predisposing, compliance in consum iron tablet and levels hemoglobin of pregnant mothers in Puskesmas Mangli Kabupaten Jember. The study ofobservation analytic. Research instruments to collect database by giving questionnaire and examination levels hemoglobin. Subjekts are 32 pregnant women. Analysis using spearmen correlation rank showed the relationship between age to compliance mother in consume iron tablet (p = 0,015), there was a correlation between mothers education pregnant with compliance pregnant mothers in consume iron tablet (p = 0,001), there was a correlation between knowledge pregnant mothers with compliance pregnant mothers in consume iron tablet (p = 0,001), there was a correlation between a pregnant mothers with compliance pregnant mothers in consume iron tablet (p = 0,003), there was a correlation between compliance pregnant mothers in consume iron tableton the hemoglobin pregnant mothers (p = 0,000). The most dominant factor which affect the compliancy consumingiron tablet during the pregnancy was pregnant mother’s attitude with the score odds ratio (OR) 4,328. There was a connection between the predisposing with compliance pregnantmothersin consume iron tablet and there wasa link between compliance in consume iron tabletto the pregnant mother’s hemoglobin and the most predisposition dominant factor which affect the compliancy consumingiron tablet during the pregnancy was pregnant mother’s attitude. Keywords: Factors Predisposing, Compliance, Iron tablet, Anemic, Hemoglobin levels.
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Efayanti, Dwi, Subur Widodo y Ade Kristanto. "PENGARUH TINGKAT PENGETAHUAN OBAT DAN PENYAKIT HIPERTENSI TERHADAP KEPATUHAN PENGAMBILAN OBAT PENDERITA HIPERTENSI DI PUSKESMAS ROWOREJO KABUPATEN PESAWARAN LAMPUNG". JFL: Jurnal Farmasi Lampung 9, n.º 2 (13 de marzo de 2021): 117–24. http://dx.doi.org/10.37090/jfl.v9i2.340.
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ABSTRACT Hypertension is a disease that contributes to death by 29.8%, factors that cause an increase in the prevalence of hypertension include patient compliance, compliance itself is influenced by one's behavior factors, one of which is knowledge. This study aims to look at the effect of the level of knowledge on the compliance of taking drugs with hypertension in Roworejo Public Health Center, Pesawaran Regency, Lampung. This research is a descriptive analysis research, conducted by giving a questionnaire that has been tested for validity and reliability and has obtained ethical permission from the ethics committee of Malahayati University, Bandar Lampung with No.485 / EC / Kep-UNMAL / VII / 2019. The level of compliance with drug taking can be seen from the recap of prescriptions for hypertension in April-June 2019. The category of adherence level uses the formula MPR (Medication Possession Ratio) which is <80% categorized as non-compliant and> 80% categorized as compliant. The data is then analyzed using linear regression, if the significant value <0.05 means that there is an influence between the variable X on the Y variable, if the significant value> 0.05 means that there is no influence between the variable X on the Y variable. The results showed that the most hypertensive patients aged> 60 years 81%, female sex 59%. The level of knowledge of the respondents mostly had medium knowledge 98% and high knowledge 2%. The level of compliance with respondent's drug taking was only 3% of respondents who were compliant and 97% of respondents were not compliant From the results of linear regression analysis in this study showed that the value of Significant value 0.000> 0.05, which can be concluded that there is an influence between the variable level of knowledge of the level of compliance with drug taking. Keywords: Hypertension, Compliance with drug uptake, Knowledge, MPR, Roworejo.
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Sporer, Matthias E., Joanna E. Mathy, John Kenealy y Jon A. Mathy. "Sunscreen compliance with regional clinical practice guidelines and product labeling standards in New Zealand". Journal of Primary Health Care 8, n.º 1 (2016): 30. http://dx.doi.org/10.1071/hc15019.
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ABSTRACT INTRODUCTION For general practitioners, practice nurses and community pharmacists in New Zealand, a core duty is to educate patients about sun protection. We aimed to evaluate compliance of locally available sunscreens with regional clinical practice guidelines and sunscreen labelling standards, to assist clinicians in advising consumers on sunscreen selection. METHODS We audited all sunscreens available at two Auckland stores for three New Zealand sunscreen retailers. We then assessed compliance with accepted regional clinical practice guidelines for sun protection from the New Zealand Guidelines Group. We further assessed compliance with regional Australia/New Zealand consumer standards for sunscreen labelling. RESULTS All sunscreens satisfied clinical guidelines for broad-spectrum protection, and 99% of sunscreens met or exceeded clinical guidelines for minimal Sun Protection Factor. Compliance with regional standardized labelling guidelines is voluntary in New Zealand and 27% of audited sunscreens were not fully compliant with SPF labelling standards. DISCUSSION Sunscreens were generally compliant with clinical guidelines for minimal sun protection. However there was substantial noncompliance with regional recommendations for standardized sunscreen labelling. Primary health care clinicians should be aware that this labelling noncompliance may mislead patients into thinking some sunscreens offer more sun protection than they do. Mandatory compliance with the latest regional labelling standards would simplify sunscreen selection by New Zealand consumers. KEYWORDS Sunscreen; Sun Protection Factor; SPF; Skin Neoplasms; Melanoma; Skin Cancer Prevention
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Siregar, Yentina. "Pengaruh Penerapan E-filling Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Batam Selatan". JURNAL BENING 6, n.º 1 (29 de mayo de 2019): 242. http://dx.doi.org/10.33373/bening.v6i1.1802.
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The implementation of e-filling is a step that the DGT expects to be able to improve individual taxpayer compliance. Many factors that can affect taxpayers are still not compliant in paying or reporting annual tax returns, which is perhaps one of them is understanding taxation. This research is quantitative with the sampling technique used is purposive sampling. The criteria set for taking samples in this study are individual taxpayers who have used e-filling and registered with the South Batam KPP and collected data using questionnaires distributed online and directly to respondents the number of questionnaires distributed was 110 respondents and those who returned and can be processed as many as 105 respondents. The results obtained from this study are (1) the application of e-filling has a significant effect on individual taxpayer compliance with a sig value of 0.038 (2) understanding of taxation has a significant effect on individual taxpayer compliance with a sig value of 0.002 (3) simultaneously the application of e-filling and understanding of taxation have a significant effect on individual taxpayer compliance with a value of sig 0,000. Keywords: Compliance of Individual Taxpayers, Implementation of E-filling, Understanding of Taxation.
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Zainodin, Elly Liyana y Nurul Syafiqa Abdul Hadi. "Non-compliance Behavior in Contact Lens Wear and Care among University Students". Environment-Behaviour Proceedings Journal 5, n.º 14 (30 de junio de 2020): 11–18. http://dx.doi.org/10.21834/ebpj.v5i14.2192.
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Non-compliance in contact lens wear poses risks for microbial infection. Understanding the scope and extent of non-compliance behaviour is vital for eye care practitioners in deciding which aspect of lens care is critical when consulting patients. A survey was done to assess the level and scope of non-compliance behaviour among 66 young contact lens wearers. Overall, more than half of the participants (52%) did not comply with lens wear and care regimens. The most non-compliant behaviour was the lens cleaning procedure (59%). Eye care practitioners need to establish creative guidelines to improve compliance among the young lens wearers. Keywords: Contact lens; Compliance; Students; Lens care. eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5i14.2192
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Anggraini, Fibria. "FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI DALAM RANGKA PENERAPAN SISTEM SELF ASESSMENT". Balance Vocation Accounting Journal 1, n.º 2 (2 de enero de 2018): 53. http://dx.doi.org/10.31000/bvaj.v1i2.476.
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The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers This study uses the variable individual behavior, motivation and tax knowledge as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and tax knowledge have significant effect on tax compliance individual taxpayers . Keywords: individual behavior, motivation, tax knowledge, tax compliance.
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Malini, Helma y Mohamad Jais. "Testing the Existence of January Effect in Indonesia and Kuala Lumpur Shariah Compliance". Jurnal Manajemen dan Bisnis Indonesia 1, n.º 2 (1 de febrero de 2014): 187–96. http://dx.doi.org/10.31843/jmbi.v1i2.17.
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This paper investigates the existence of January Effect in Indonesia and Malaysia Shari’ah stock market and the implication for stock market efficiency. Shari’ah Compliance is relatively a new industry both for Indonesia and Malaysia, although the growth is continously increasing over the year. There are significant differences between investing in Shari’ah compliant than the conventional stock market, since Shari’ah capital market have to followed a set of rules form the stock exchange and also followed Islamic capital market law and principles. Study that focusing about Shari’ah compliance both for Indonesia and Malaysia is still rare, that is why this study taking one step further by examining the january effect in Indonesia and Malaysia Shariah compliance. Regression model with dummy variables and monthly price of companies that classified in the Indonesia and Malaysia Shari’ah compliance from January 2000 to December 2012 to test the Janaury effect in the stock return of Indonesia Shari’ah compliance and Kuala Lumpur Shari’ah compliance. It was empirically found that, although Janaury anomaly does not exist in Indonesia Shari’ah compliance and in Kuala Lumpur Shari’ah compliance. Other result showed that both Shari'ah compliance also enjoyed significant return in other month beside January which is July for Indonesia and September, October and November for Malaysia, which raises question against Efficient Market Hypothesis (EMH).
Keywords: Calendar effects, Indonesia and Malaysia Shari’ah compliance, January Effect, Efficient Market Hypothesis
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Zhampeiis, N. B. "Analysis of Compliance Services in Banks of the Republic of Kazakhstan in Current Situation". KnE Social Sciences 3, n.º 2 (15 de febrero de 2018): 22. http://dx.doi.org/10.18502/kss.v3i2.1520.
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The article highlights and describes the specifics of compliance in regulated banks of the Republic of Kazakhstan. Comparison of economic indicators, regulatory documentation, violations and sanctions for internal control, as well as a survey of the studied banks were conducted. Particular attention is paid to problematic issues in compliance control activities and recommendations for improving the AML/CFT system. Keywords: banks, Republic of Kazakhstan, AML/CFT system, compliance service
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Ridwan, Muh, Andi Tenri Rakiyah y St Rohani. "Compliance In Broiler Agribusiness Partnership Contracts at PT. Ciomas Adisatwa Makassar Unit". Ilomata International Journal of Management 2, n.º 2 (29 de abril de 2021): 93–100. http://dx.doi.org/10.52728/ijjm.v2i2.223.
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Partnership is a business strategy carried out by two or more parties within a certain period of time to gain mutual benefits with the principle of mutual need and mutual growth. Because it is a business strategy, the success of the partnership is largely determined by the compliance among partners in carrying out business ethics. In this context, the parties who are directly involved in the partnership must have the basics of business ethics that are mutually understood and embraced as a starting point in running the partnership. This study is objected to determine the compliance level of the company PT. Ciomas adisatwa Makassar Unit as the core in the broiler agribusiness partnership contract. This study was conducted from January 2020 to February 2020. The sample in the study was 31 breeders who partnered with PT. Ciomas Adisatwa Makassar Unit. Data collection was carried out using farmer data recorded in the core company and farmer interviews. The data analysis used in this research is using the Champion formula. The result of the study indicates that the compliance level of the core company PT. Ciomas Adisatwa Makassar Unit in the broiler chicken agribusiness partnership system is in the compliant category (compliance rate of 81.81%).
Keywords: Agribusiness, Broiler, Partnership, Compliance.
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Kumar, Pravitha M., Naina Jabeen Hyder, Shaji A, Sunil M.S y Pappa P. "Proportion of Non-Compliance and Factors Affecting It in Children Undergoing Occlusion Therapy for Amblyopia". Journal of Evidence Based Medicine and Healthcare 7, n.º 48 (30 de noviembre de 2020): 2879–84. http://dx.doi.org/10.18410/jebmh/2020/589.
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BACKGROUND The term amblyopia literally means dullness of vision. It is defined as unilateral or bilateral reduction of visual acuity due to pattern vision deprivation or abnormal binocular interaction for which no ocular causes can be detected by ocular examination and can be reversed by therapeutic measures. The study was undertaken to estimate the proportion of non-compliance and factors affecting it in children undergoing occlusion therapy for amblyopia. METHODS The study was designed as a hospital based cross sectional study. Children aged 5 - 12 years undergoing occlusion therapy for amblyopia due to strabismus, anisometropia or both, who had been prescribed occlusion for a period of minimum 3 months were included in the study. Children with developmental or neurological disorders and other ocular conditions causing visual impairment, whose parents were not willing to participate in the study or follow up, and uncooperative children were also excluded from the study. RESULTS 52.5 % were non-compliant to occlusion therapy, 31.1 % were partially compliant and only 16.4 % were compliant. 38.5 % had final visual acuity in the range of 6 / 60 - 6 / 24 and 6 / 18 – 6 / 12, 20 % had 6 / 9 - 6 / 6. Different variables were assessed against compliance to check for any association. Significant association was found between compliance to occlusion and socioeconomic status (p = .006), visual acuity at presentation (p = .026), type of amblyopia (p = .038) and final visual acuity (p < .01) and association with educational status were found to be borderline (p = .059). CONCLUSIONS Occlusion therapy for amblyopia is a long drawn process which needs strict compliance and regular follow up. Compliance is a major factor affecting final visual outcome. Poor compliance leads to unsuccessful amblyopia therapy which in turn can have negative impact on child’s learning ability and psychosocial wellbeing. For this reason it is critical that care givers leave the clinic with clear knowledge of how and why patching is being recommended and its importance in improving child’s vision. KEYWORDS Amblyopia, Occlusion, Compliance
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Lhoka, Ni Luh Putu Dian Patni y I. Made Sukartha. "Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak". E-Jurnal Akuntansi 30, n.º 7 (10 de julio de 2020): 1699. http://dx.doi.org/10.24843/eja.2020.v30.i07.p07.
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Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan.
Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.
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Wibowo, Hadian y Endang Mahpudin. "Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi". Journal of Economic, Bussines and Accounting (COSTING) 4, n.º 2 (18 de marzo de 2021): 601–11. http://dx.doi.org/10.31539/costing.v4i2.1680.
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This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling. The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance.
Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance
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Budiman, Nita Andriyani, Firda Novi Antika y Sri Mulyani. "Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus". Jurnal Kajian Akuntansi dan Auditing 16, n.º 1 (29 de abril de 2021): 15–28. http://dx.doi.org/10.37301/jkaa.v16i1.32.
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The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance.
Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance
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Widyana, Dewa Putu Gede y I. Nyoman Wijana Asmara Putra. "Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor". E-Jurnal Akuntansi 30, n.º 1 (14 de enero de 2020): 39. http://dx.doi.org/10.24843/eja.2020.v30.i01.p04.
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Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar.
Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.
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Wibisono, Nurharibnu. "Pengaruh Sikap Wajib Pajak, Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Jember". JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi 8, n.º 1 (10 de mayo de 2019): 1–9. http://dx.doi.org/10.33319/jeko.v8i1.20.
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The purpose of the study was to determine the effect of taxpayer attitudes, knowledge, tax socialization of taxpayer compliance in the Jember Primary Tax Service Office. This type of research is associative research. Data collection techniques using questionnaires, interviews and observations. The analysis technique uses multiple linear regression. The results obtained show that (1) there is an influence of the attitude of the taxpayer on taxpayer compliance in the KPP Pratama Jember.(2) there is the influence of tax knowledge on taxpayer compliance in KPP Pratama Jember. (3) there is an effect of tax socialization on taxpayer compliance at KPP Pratama Jember. (4) there is an influence of the attitude of the taxpayer, tax knowledge and tax socialization of taxpayer compliance in KPP Pratama Jember. Keywords: taxpayer attitudes, tax knowledge, tax socialization, taxpayer compliance
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Nasution, Musthafa Kemal, Fitri Santi y Husaini. "The Determinants of Tax Compliance In Southern Sumatera". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, n.º 1 (9 de diciembre de 2020): 51. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(51).
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The aims of research are to analyze the effect of tax knowledge, tax complexity and tax justice on taxpayers' trust and tax compliance as well differences of the levels of tax compliance in the Southern Sumatera. This research is descriptive with quantitative approach. Method of the collecting data uses questionnaire substantially contains those variables and documentation. The analysis method uses confirmatory factor analysis (CFA) with the structural equation modelling (SEM) approach. Results of the research showed that (1) tax knowledge has no effect on taxpayers' trust; (2) tax complexity has no effect on taxpayers' trust; (3) tax justice effects on taxpayers' trust; (4) tax knowledge has no effect on tax compliance; (5) tax complexity has no effect on tax compliance; (6) tax justice effects on tax compliance; (7) taxpayers' trust effects on tax compliance and (8) there are differences in the level of tax compliance after the implementation of SMS Blast policy. Keywords: Tax Compliance; Taxpayers' Trust; Tax Knowledge; Tax Complexity; Tax Justice; Individual Taxpayers; SMS Blast
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Islam, Saiful, Martaleni Martaleni y Rini Astuti. "PENGARUH KUALITAS LAYANAN DAN SISTEM ADMINISTRASI PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK BADAN KPP PRATAMA PASURUAN MELALUI KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL PENGHUBUNG". Manajemen & Bisnis Jurnal 6, n.º 1 (5 de agosto de 2020): 40–62. http://dx.doi.org/10.37303/embeji.v6i1.110.
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High level of taxpayer compliance is one of the keys to success in achieving tax revenue targets. To improve taxpayer compliance, the Directorate General of Taxes has made several efforts including improving service quality and implementing an electronic tax administration system. The research objective is to determine the magnitude of the effect of service quality and electronic tax administration system on taxpayer compliance which is mediated by taxpayer satisfaction. Data collection by distributing questionnaires to 94 taxpayers as research samples. Statistical analysis used was a path analysis system that was processed with SPSS Version 18. The results of this research stated that service quality directly did not have a significant effect on taxpayer compliance, but indirectly through taxpayer satisfaction service quality significantly affected mandatory compliance tax. While the electronic tax administration system directly has a significant effect on taxpayer compliance but indirectly through taxpayer satisfaction does not have a significant effect on taxpayer compliance.
Keywords: Service quality, Electronic Tax Administration System, Satisfaction, and Taxpayer Compliance
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Sediyanto, Sediyanto. "EVALUASI PENERAPAN SMK3 BERDASARKAN TINGKAT KEPATUHAN PERSONAL". KURVATEK 3, n.º 2 (12 de diciembre de 2018): 75–84. http://dx.doi.org/10.33579/krvtk.v3i2.869.
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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
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Adellia, Tessya y Imas Nurani Islami. "DOES TAX AWARENESS MODERATE THE RELATIONSHIP OF TAX KNOWLEDGE, SUBJECTIVE AND PERSONAL NORMS TO TAXPAYER COMPLIANCE?" JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 6, n.º 1 (26 de junio de 2020): Press. http://dx.doi.org/10.34204/jiafe.v6i1.1916.
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The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance. Keywords: Subjective norms, Personal norms, Tax Knowledge, Tax Awareness, Tax Compliance
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Trihatmoko, Huda y Muhammad Raihan Mubaraq. "Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun". E-Jurnal Akuntansi 30, n.º 9 (27 de septiembre de 2020): 2231. http://dx.doi.org/10.24843/eja.2020.v30.i09.p05.
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The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance.
Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.
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Fitrianingsih, Fita, S. Sudarno y Taufik Kurrohman. "Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan". e-Journal Ekonomi Bisnis dan Akuntansi 5, n.º 1 (24 de mayo de 2018): 100. http://dx.doi.org/10.19184/ejeba.v5i1.7745.
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This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines
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Alieva, L. M. y T. A. Solokhina. "Socio-Psychological Factors of Compliance of Patients with Schizophrenia". Psychiatry 18, n.º 2 (22 de julio de 2020): 71–81. http://dx.doi.org/10.30629/2618-6667-2020-18-2-71-81.
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Purpose: analysis of the literature on the influence of socio-psychological factors on the complimentary behavior of patients with schizophrenia. Material: according to the keywords “schizophrenia”, “compliance”, “adherence to treatment”, “awareness of the disease”, “psychological factors”, “social factors”, “psycho-education”, “family therapy”, articles of domestic and foreign authors were selected and studied, devoted to the problem of compliance with schizophrenia patients and published in the last two decades. To compile a literature review, articles in the MedLine/PubMed, eLIBRARY, databases were selected and analyzed, relevant links in the literature lists of the analyzed articles. Discussion: analysis of publications showed that at present, numerous factors have been identified that affect the compliant behavior of schizophrenia patients, among which factors associated with the clinical picture of the disease, cultural and religious characteristics of individuals, medication, the organization of medical care, and many others have been identified. The article most thoroughly discusses the socio-psychological factors of schizophrenia patients’ compliance — the internal picture of the disease, the emotional response of the patient and his relatives to the disease, the therapeutic alliance with specialists of the psychiatric service and a number of other factors. The relationship of the schizophrenia patients’ compliance with their cognitive, emotional and motivational-behavioral spheres of personality was considered. Conclusion: compliance of patients with schizophrenia can improve the combination of drug therapy with psychoeducational work. A psychoeducation program should be available to most of them. Given the influence of relatives on the formation of compliance with schizophrenia patients, it is necessary to include family therapy in treatment and rehabilitation programs of psychiatric institutions.
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Efriyenty, Dian. "Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam". JURNAL AKUNTANSI BARELANG 3, n.º 2 (24 de junio de 2019): 20. http://dx.doi.org/10.33884/jab.v3i2.1244.
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Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance.
Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.
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Akdeniz, Sengul. "Evaluation of self care behaviours, medication and dietary compliance of patients with heart failure". New Trends and Issues Proceedings on Humanities and Social Sciences 4, n.º 2 (5 de diciembre de 2017): 86–93. http://dx.doi.org/10.18844/prosoc.v4i2.2734.
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In this study, it was aimed to evaluate the self-care behaviors, dietary and medication compliance of patients with heart failure.The study was conducted as a cross-sectional sampling study between April and August 2016. After identifying the clinical diagnosis and treatment, 120 patients who were diagnosed with HF were included in the study. Data were obtained by using personal information form, Turkish versions of the European Heart Failure Self-care Behavior Scale (EHFScBS), Beliefs about Medication Compliance Scale and Beliefs about Dietary Compliance Scale for patients with HF. The mean score on EHFSc BS was found to be 31.20± 8.05. Benefit and barrier subscale mean scores were found to be 26.11 ± 4.23 and 13.09 ± 3.5 for dietary compliance and 20.44 ± 2.7 and 22.36 ± 3.8 for medication compliance, respectively. According to the results of the study ıt was found that there was a moderate relationship between self-care behaviors and dietary compliance (r=0,538,p<0,05) benefits and medication compliance (r=0,420, p<0,05 ) benefits. Keywords: The European Heart Failure self care scale; medication compliance; dietary compliance; heart failure.
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Macdonald, T. O. R., J. S. Rowarth y F. G. Scrimgeour. "Measuring the cost of environmental compliance for Waikato dairy farmers - a survey approach". Journal of New Zealand Grasslands 77 (1 de enero de 2015): 159–66. http://dx.doi.org/10.33584/jnzg.2015.77.476.
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The link between dairy farm systems and cost of environmental compliance is not always clear. A survey of Waikato dairy farmers was conducted to establish the real (non-modelled) cost of compliance with environmental regulation in the region. Quantitative and qualitative data were gathered to improve understanding of compliance costs and implementation issues for a range of Waikato farm systems. The average oneoff capital cost of compliance determined through a survey approach was $1.02 per kg milksolids, $1490 per hectare and $403 per cow. Costs experienced by Waikato farmers have exceeded average economic farm surplus for the region in the past 5 years. As regulation increases there are efficiencies to be gained through implementing farm infrastructure and farm management practice to best match farm system intensity. Keywords: Dairy, compliance, farm systems, nitrogen, Waikato
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Maulana Muhammad, Bayu y Aruna Wirjolukito. "Evaluasi Kepatuhan Pajak Berdasarkan Perilaku Data Keuangan dan Non Keuangan (Studi Kasus pada KPP Jakarta)". E-Jurnal Akuntansi 31, n.º 1 (26 de enero de 2021): 116. http://dx.doi.org/10.24843/eja.2021.v31.i01.p09.
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The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a case study method (single case) and uses a mixed method. Descriptive analysis is used to analyze data from the research object in the form of a single case unit analysis. The results of this study indicate the perceived behavior control of taxpayers that shows low tax compliance behavior. The combination of analysis of financial and non-financial data from taxpayers produces a useful evaluation in determining the level of tax compliance. Based on this, the low achievement of tax revenue realization and high tax audit performance is directly influenced by the low tax compliance behavior of taxpayers.
Keywords: Tax Compliance; Behavior; Financial Data; Non-Financial Data.
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Fitriana, Zeilen y Eka Asvista Salviana. "Analisis Faktor yang Mempengaruhi Kepatuhan Menjalankan Diet pada Lansia Penderita Diabetes Mellitus Tipe Dua". Jurnal Keperawatan Silampari 4, n.º 2 (22 de febrero de 2021): 351–58. http://dx.doi.org/10.31539/jks.v4i2.1635.
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This study aims to determine the factors that affect dietary compliance in patients with type II diabetes mellitus, including family support, knowledge, income, and nutritional counseling. The research method used in this study is cross-sectional. This study indicates a relationship between family support, understanding, revenue, and nutritional counseling on dietary compliance in older people with type II diabetes Mellitus in 2019 in a district in Jambi. In conclusion, there is a relationship between family support, knowledge, income, and nutritional counseling on dietary compliance in older people with type II diabetes Mellitus.
Keywords: Diabetes Mellitus, Family Support, Knowledge, Nutrition Counseling
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Fitriana, Nana. "Perubahan Kualitas Tidur Ibu Hamil Trimester III Melalui Pregnancy Massage". Jurnal Keperawatan Silampari 4, n.º 2 (22 de febrero de 2021): 359–67. http://dx.doi.org/10.31539/jks.v4i2.1650.
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This study aims to determine the factors that affect dietary compliance in patients with type II diabetes mellitus, including family support, knowledge, income, and nutritional counseling. The research method used in this study is cross-sectional. This study indicates a relationship between family support, understanding, revenue, and nutritional counseling on dietary compliance in older people with type II diabetes Mellitus in 2019 in a district in Jambi. In conclusion, there is a relationship between family support, knowledge, income, and nutritional counseling on dietary compliance in older people with type II diabetes Mellitus.
Keywords: Diabetes Mellitus, Family Support, Knowledge, Nutrition Counseling
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Hanadi, Saryono. "NURSE’S LEGAL COMPLIANCE ON HEALTH PROMOTION MANAGEMENT SYSTEM IN NURSING PRACTICES (A Study in Ajibarang Regional Public Hospital / RSUD in Banyumas Regency)". Jurnal Dinamika Hukum 17, n.º 3 (24 de octubre de 2017): 250. http://dx.doi.org/10.20884/1.jdh.2017.17.3.1664.
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Recently, most nurses understad the standards and health promotion regulation yet only few implement them. This phenomenon is perceived disadvantageous habit which causes ineffective health promotion and poor health care to the community. Accordingly, this research will discuss the level of nurse’s legal compliance on health promotion standard in nursing care and the influence of motivation and communication on the level of nurse’s legal compliance for health promotion implementation in Ajibarang Hospital. This study applied sociological juridical research by using quantitative and qualitative methods. The results show, legal compliance to some extent is not independent or influenced by various factors. In this study, the non-legal factors that often affect the compliance of law include nurse motivation in implementing health promotion and nurse communication in performing health promotion. Keywords: motivation factor, communication factor, legal compliance, nurse
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Dwi Purwadi, Made Okvan y Putu Ery Setiawan. "Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi". E-Jurnal Akuntansi 28, n.º 3 (12 de septiembre de 2019): 2110. http://dx.doi.org/10.24843/eja.2019.v28.i03.p30.
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Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office.
Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.
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Marchelly, Nancy y Waluyo Waluyo. "Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan". Jurnal ULTIMA Accounting 4, n.º 2 (1 de diciembre de 2012): 72–90. http://dx.doi.org/10.31937/akuntansi.v4i2.132.
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Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance.
Keywords: Tax penalty, tax service quality, individual tax compliance
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D.A., Komissarova, Myasishcheva E.R., Potekhina V.V., Kabanova N. A. y Komissarova D.A. "Specifics of Compliance-Functions Application in the Sphere of AML/CFT". KnE Social Sciences 3, n.º 2 (15 de febrero de 2018): 436. http://dx.doi.org/10.18502/kss.v3i2.1574.
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In the article, the authors consider issues of AML/CFT implementation in a world and Russian practice as a global threat to the national security of states and the world community as a whole. Despite the existence of regulated AML/CFT systems in foreign countries, the events of recent years have shown the necessity for their modernization in accordance with the conditions of global realities. At the same time, domestic experience is reflected in the insolvency of AML/CFT requirements.One of AML/CFT tools is the implementation of compliance functions in the activities of organizations. The authors carried out a complex analysis of the compliance phenomenon in Russian reality, identified and analyzed the main problems of introducing the function studied. Keywords: AML/CFT, compliance function, compliance officer, regulator, credit and non-credit financial organizations, compliance risk.
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Hardiningsih, Pancawati, Indira Januarti, Rachmawati Meita Oktaviani y Ceacilia Srimindarti. "The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation". Jurnal Ilmiah Akuntansi dan Bisnis 15, n.º 1 (20 de enero de 2020): 49. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p05.
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This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors.
Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.
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Ardiyanti, Ni Putu Mita y Ni Luh Supadmi. "Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak". E-Jurnal Akuntansi 30, n.º 8 (25 de agosto de 2020): 1915. http://dx.doi.org/10.24843/eja.2020.v30.i08.p02.
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The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as a place of research. The number of respondents taken was 100 taxpayers using the accidental sampling method. Data collection using a questionnaire, then analyzed by multiple linear regression test. The analysis shows that tax knowledge, tax socialization, and mobile SAMSAT services have a positive effect on taxpayer compliance. Regional Revenue Agency of Bali Province should provide periodic outreach, as well as increase the location and schedule of mobile SAMSAT services to increase taxpayer compliance.
Keywords: Taxation Knowledge; Tax Socialization; SAMSAT Mobile; Taxpayer Compliance.
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Artharini, Ni Kadek Rahayu y Naniek Noviari. "Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM". E-Jurnal Akuntansi 31, n.º 5 (25 de mayo de 2020): 1344. http://dx.doi.org/10.24843/eja.2021.v31.i05.p20.
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MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector.
Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.
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Sheena, U., KG Parthiban y R. Selvakumar. "LYOPHILIZED INJECTION: A MODERN APPROACH OF INJECTABLE DOSAGE FORM". Journal of Drug Delivery and Therapeutics 8, n.º 5 (5 de septiembre de 2018): 10–18. http://dx.doi.org/10.22270/jddt.v8i5.1829.
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Now-a-days, lyophilized injection dosage form is extensively used to improve the bioavailability, stability, solubility and patient compliance. The lyophilized injection has considered as alternative to oral solid dosage forms for better patient compliance especially in bed ridden patients and for attaining maximum bioavailability, improved stability. The lyophilized injection reconstitute before injection to produce liquid injection. This review includes a detailed updated concept on lyophilized injection.
Keywords: Lyophilized injection, parenteral, freeze drying
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Suhendar, Dadang y Dani Rahman Hakim. "Taxpayer Compliance Based on Awareness and Policy". Accounting Analysis Journal 10, n.º 1 (6 de marzo de 2021): 18–24. http://dx.doi.org/10.15294/aaj.v10i1.42043.
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This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically.
Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality
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Oktafiani, Nur y Novrida Qudsi Lutfillah. "DETERMINAN PELAPORAN SPT". El Muhasaba Jurnal Akuntansi 11, n.º 1 (20 de enero de 2020): 51. http://dx.doi.org/10.18860/em.v11i1.7597.
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<p class="KeyWords"><em>The purpose of this research was to know the effects of aplication of e-filing, internet understanding and awareness of tax payers on SPT reporting compliance. This research uses descriptive quantitative method. The data used in this study are primary data, the primary data are from questionnaires distributed by researchers through google forms. The result of this research indicate that internet understanding has an effect on compliance reporting SPT while the apllication of e-filing and awarness of tax payers has no effect on compliance reporting SPT.</em><em></em></p>
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Tikhomirov, A. L., S. I. Sarsaniya y V. V. Kazenashev. "Key Aspects of Treatment for Bacterial Vaginosis". Doctor.Ru 19, n.º 8 (2020): 86–90. http://dx.doi.org/10.31550/1727-2378-2020-19-8-86-90.
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Objective of the Paper: To describe options for effective treatment, with high compliance rates, of bacterial vaginosis (BV). Key Points: Bacterial vaginosis is the most common cause of abnormal vaginal discharge in women of reproductive age. The paper describes some options for effective treatment, with high compliance rates, of BV and includes clinical cases of the use of clindamycin in obstetric/gynecological practice. Conclusion: High rates of compliance with the treatment, low rates of recurrence, a short duration of treatment, and a low incidence of side effects support the use of clindamycin in the treatment of BV. Keywords: bacterial vaginosis, abnormal vaginal discharge, biofilms, clindamycin, Dalacin.
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Shinta Devi, A. A. Sagung y I. Ketut Budiartha. "Pengaruh Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi". E-Jurnal Akuntansi 30, n.º 10 (27 de octubre de 2020): 2444. http://dx.doi.org/10.24843/eja.2020.v30.i10.p01.
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This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung.
Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.
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Putra Pranata, I. Gusti Bagus y I. Ketut Jati. "Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak". E-Jurnal Akuntansi 29, n.º 1 (10 de octubre de 2019): 158. http://dx.doi.org/10.24843/eja.2019.v29.i01.p11.
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The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted.
Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.
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Krisna Yudha, Cokorda y Cok Istri Ratna Sari Dewi. "Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu". E-Jurnal Akuntansi 30, n.º 4 (23 de abril de 2020): 958. http://dx.doi.org/10.24843/eja.2020.v30.i04.p13.
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This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village.
Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
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SINAGA, VICTOR CORNELIS y JUDITH T. GALLENA SINAGA. "The The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District, Indonesia". Abstract Proceedings International Scholars Conference 7, n.º 1 (18 de diciembre de 2019): 1270–82. http://dx.doi.org/10.35974/isc.v7i1.1974.
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INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.
METHOD: This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.
RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.
DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.
Keywords: SMEs, revenue, self-assessment, socialization, compliance
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Mangasuli, Vijayalaxmi, A. M. Amrutha, M. R. Nagendra Gowda, Bhoovanchandran, S. B. Vijeth y C. P. Ganashree. "A study on compliance with diet, exercise, medication and regular follow up among diabetics attending tertiary care hospital". International Journal of Preclinical and Clinical Research 2, n.º 1 (25 de marzo de 2021): 24–27. http://dx.doi.org/10.51131/ijpccr/v2i1.1.
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Compliance is a key concept in health care and affects all the areas of health care including diabetes. Non-compliance can occur due to the failure of patient. To have the medication dispensed or when it is not taken as instructed. Our objective is to determine the compliance of the patient with diet, medication and follow up among the diabetics. A Cross sectional study was conducted over a period of 3 months in medicine OPD of Basaveshwara Medical College and Hospital Chitradurga. Convenient sampling method was used. Semi structured questionnaire was prepared and used for the study to collect information regarding age, gender, maintenance of diet, exercise, awareness about medication and follow up. Informed consent was obtained before collecting the data. Data entered in excel sheet and analyzed statistically using SPSS software. Out of 100 people surveyed and assessed based on SDSA (summary of self-care activities measure) 70 were males and 30 were females. It was found that people belonging to the age group 40-49 were more compliant with Diet (44.6%), Exercise (59.4%) and Medication (52.6%) and Follow up (45.1%). Males had a good compliance with exercise (81.2%), diet (67.9%), medication (73.7%) and follow up (74.4%). The situation is far from ideal, especially with such a massive thrust being laid upon self-care in diabetes, these days. Information, Communication education to bring about behavioral change is the only way forward. Keywords: Diabetes; diet; exercise; medication
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SOARES, Marcelo Negri y Marisa Gisela CAMPOS. "COMPLIANCE NA REALIZAÇÃO DA FUNÇÃO SOCIAL DA EMPRESA". Percurso 1, n.º 28 (28 de enero de 2019): 1. http://dx.doi.org/10.21902/revpercurso.2316-7521.v1i28.3416.
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REMUMOEste artigo tem por escopo apresentar o compliance como parte essencial da realização da função social da empresa, com consequências positivas sócio ambientais e reflexos na minimização de responsabilidades no âmbito do direito empresarial. Nesse objetivo, fazemos incursões históricas, principiológicas e conceituais, em torno da responsabilidade empresarial, para introduzir os aspectos dogmáticos e legais, empós, desenvolver o tema de fundo, ligando o compliance ao ambiente empresarial e os tipos de responsabilização, passando pela proteção contra a corrupção instituída, com vistas à redução de desigualdades sociais. PALAVRAS-CHAVE: Direito empresarial; Compliance; Responsabilidade. ABSTRACTThis article aims to present compliance as an essential part of achieving the company's social function, with positive socio-environmental consequences and reflexes in minimizing responsibilities in the scope of business law. In this objective, we make historical, conceptual and conceptual incursions around corporate responsibility, to introduce dogmatic and legal aspects, empos, to develop the fundamental theme, linking compliance to the business environment and the types of accountability, and protection against corruption, with a view to reducing social inequalities. KEYWORDS: Business law; Compliance; Responsability
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Melando, Nelinda y Waluyo Waluyo. "Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi". Jurnal ULTIMA Accounting 5, n.º 2 (1 de diciembre de 2013): 17–37. http://dx.doi.org/10.31937/akuntansi.v5i2.150.
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This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable. The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance.
Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance
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Rusdi, Arbani y Prabowo Yudo Jayanto. "Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019". Moneter - Jurnal Akuntansi dan Keuangan 7, n.º 1 (31 de marzo de 2020): 69–70. http://dx.doi.org/10.31294/moneter.v7i1.7632.
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Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations