Media Akuntansi Perpajakan最新文献

Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi 以纳税能力需求为调节因素，会计素养和富裕程度对纳税遵从承诺的影响

Media Akuntansi Perpajakan Pub Date : 2024-01-08 DOI: 10.52447/map.v8i2.7350

Sihar Tambun, Agnes Do Parago, R. Sitorus

{"title":"Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi","authors":"Sihar Tambun, Agnes Do Parago, R. Sitorus","doi":"10.52447/map.v8i2.7350","DOIUrl":"https://doi.org/10.52447/map.v8i2.7350","url":null,"abstract":"This research is about \"The Effect of Accounting Literacy and Flourishing on Commitment to Tax Compliance with the Need for Tax Competence as a Moderation\". This research is motivated by the fact that there are still many Indonesian people who are still not compliant in paying taxes. This researcher uses four variables consisting of variable Y) Commitment to Tax Compliance as the dependent variable. Variables X1) Accounting Literacy and X2) Florishing are independent variables. Next, variable Z) Tax Competency Needs as a moderating variable. This research aims to prove whether there is an influence of accounting literacy and growth on commitment to tax compliance which is moderated by Tax Competency Requirements. The research design uses causality which aims to test the direct effect and moderating effect between variables. The software used is SmartPLS (Partial Least Square). The results of this research are First, it shows that Accounting Literacy has no significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is rejected. Second, Flourishing has a significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is accepted. Third, it is stated that the Tax Competency Requirement has a significant effect on the Commitment to Tax Compliance. Which means that based on this, the hypothesis in this research is accepted. Fourth, the need for Tax Competency strengthens the relationship between Accounting Literacy and Commitment to Tax Compliance and has a significant effect, which means that based on this, the hypothesis in this research is accepted. Fifth, the need for Tax Competency strengthens the relationship between Flourishing and Tax Compliance Commitment and does not have a significant effect, which means that based on this, the hypothesis in this research is rejected.","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140512174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Pendapatan Asli Daerah Kota & Kabupaten di Jawa Barat 西爪哇市和区原始收入分析

Media Akuntansi Perpajakan Pub Date : 2024-01-08 DOI: 10.52447/map.v8i2.7297

Indra Harmain, Deden Tarmidi

引用次数: 0

Analisis Efektivitas, Laju Pertumbuhan, Kontribusi PBB-P2, Forecasting Terhadap Pendapatan Asli Daerah Kabupaten Karawang 效果分析、增长率、PBB-P2 贡献、对卡拉旺地区地方收入的预测

Media Akuntansi Perpajakan Pub Date : 2024-01-08 DOI: 10.52447/map.v8i2.7333

Eko Gumaya Sari, L. Sulastri, Anisa Nur Fajriah

引用次数: 0

Dampak dan Kontribusi Kenaikan Pajak Pertambahan Nilai Menjadi 11% 增值税增至 11%的影响和贡献

Media Akuntansi Perpajakan Pub Date : 2024-01-08 DOI: 10.52447/map.v8i2.7270

Kiko Armenita Julito, I. Ramadani

引用次数: 0

Pengaruh Konservatisma Akuntansi, Sales Growth dan Tax Planning Terhadap Sengketa Pajak Penghasilan 会计保守主义、销售增长和税收筹划对所得税争议的影响

Media Akuntansi Perpajakan Pub Date : 2024-01-08 DOI: 10.52447/map.v8i2.6972

Sheila Damika Putri, Rieke Pernamasari

引用次数: 0

Analisis Perhitungan Dan Pelaporan Pajak Pertambahan Nilai Jasa Angkut LPG 3kg Periode 2021-2023 计算分析和税收报告增加LPG 3kg运输价值期2021-2023

Media Akuntansi Perpajakan Pub Date : 2023-07-03 DOI: 10.52447/map.v8i1.6863

Eko Gumaya Sari, SE, M.Akt

{"title":"Analisis Perhitungan Dan Pelaporan Pajak Pertambahan Nilai Jasa Angkut LPG 3kg Periode 2021-2023","authors":"Eko Gumaya Sari, SE, M.Akt","doi":"10.52447/map.v8i1.6863","DOIUrl":"https://doi.org/10.52447/map.v8i1.6863","url":null,"abstract":"This study aims to determine the calculation and reporting of Value Added Tax for Freight Services applied at PT. Ersa Putri mulyadi, with a quantitative approach. The data processed is VAT data for Transportation Service Outputs presented for approximately the last three years and the results of interviews regarding the procedure for reporting value added tax for 3Kg LPG Transport Services. The analytical method used is a descriptive analysis method, which is a method taken by collecting existing data in the company, Calculation of the VAT Period and Reporting of the VAT Period using VAT data from January 2021 to April 2023. This research was conducted by recording the Value Added Tax Output of LPG Transportation Services 3Kg, Comparing the recording with the VAT Law then drawing conclusions from the results of the analysis. The results obtained are that the Calculation and Reporting of Value Added Tax at PT. Ersa Putri Mulyadi is in accordance with the amendment to Minister of Finance Regulation No. 62/2022 with a rate of 11%. The implications of the results of this study are expected to become input and evaluation for PT. Ersa Putri Mulyadi regarding the importance of analyzing calculations, reporting VAT on time, and can be the basis for decision making. In accordance with the Certainty Principle where all tax collections must be based on the law, so those who violate can be subject to legal sanctions.","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122024481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH LITERASI AKUNTANSI DAN FINANCIAL PLANNING TERHADAP KOMITMEN PATUH PAJAK DENGAN NASIONALISME SEBAGAI VARIABEL PEMODERASI 会计权术和财务规划对民族主义作为变量的税收承诺的影响

Media Akuntansi Perpajakan Pub Date : 2023-07-03 DOI: 10.52447/map.v8i1.6881

Sri Haryani, Robiur Rahmat Putra

引用次数: 0

Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Era Digital (Studi Kasus Kantor X Jakarta Pusat) 数字时代(雅加达市中心X办公室案例研究)税务知识、税务检查和个人纳税人合规关税的影响

Media Akuntansi Perpajakan Pub Date : 2023-07-03 DOI: 10.52447/map.v8i1.6858

D. Situmorang

引用次数: 0

Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Transfer Pricing 税收、挖掘动机和奖金机制的影响

Media Akuntansi Perpajakan Pub Date : 2023-07-03 DOI: 10.52447/map.v8i1.6869

Sakina Sakina, S. Sugiyanto