Ramadhan Aji Pamungkas, Gideon Setyo Budiwitjaksono, T. Widayantie
{"title":"地税、地税、地税对纳税人遵守地区原始收入的影响(以东爪哇省税务局2016 - 2020年为例)","authors":"Ramadhan Aji Pamungkas, Gideon Setyo Budiwitjaksono, T. Widayantie","doi":"10.11594/baarj.01.02.06","DOIUrl":null,"url":null,"abstract":"This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income. \n ","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020)\",\"authors\":\"Ramadhan Aji Pamungkas, Gideon Setyo Budiwitjaksono, T. Widayantie\",\"doi\":\"10.11594/baarj.01.02.06\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income. \\n \",\"PeriodicalId\":268951,\"journal\":{\"name\":\"Basic and Applied Accounting Research Journal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-05-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Basic and Applied Accounting Research Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.11594/baarj.01.02.06\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Basic and Applied Accounting Research Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.11594/baarj.01.02.06","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020)
This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income.
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