Meiliyah Ariani, Meiliyah
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Pemikiran Moral dan Faktor-Faktor Pribadi Mahasiwa terhadap Perilaku Moral Widyastuti, Tri; Ariani, Meiliyah
Jurnal Bisnis dan Manajemen Vol 16, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1080.626 KB) | DOI: 10.24198/jbm.v16i1.30

Abstract

This study is aimed to examine the effect of moral reasoning and the student’s personal factors towards moral behaviour of accounting students in the four basic components to behave underlying of any moral actions or moral behaviour of an individual. In addition to that, it is also to examine the effect of accounting student demographic variables such as sex, Grade Point Average (GPA), and age towards their moral behaviour. The sample selected is done by using a purposive sampling method. Research data was collected from Accounting students of Pancasila University, Jakarta within academic enrollment year 2011/2012. The number of samples used are Accounting students of the 5th to 8th semester totaling 150 students. The analysis technique used is a multiple regression in SPPS ver.19. The results of the study shows moral reasoning and student’s personal factors influence positively and significantly towards the moral behaviour of accounting students simultaneously. Meanwhile, student’s personal factors which measured in the level of idealism, level of relativism in partial has positive and significant impact on student’s moral behaviour. And, others student’s personal factors are measured with locus of control, sex, GPA, and age has no significant influence towards moral behaviour partially.
PENGARUH PELAYANAN APARAT PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PENGHASILAN Ariani, Meiliyah; Utami2, Tyas Erasar
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i1.655

Abstract

ABSTRACT This study aims to determine The Effect of The Services Tax Authorities, Tax Administration System Modernization and Tax Penalties on the Motivation of Individual Taxpayer in Paying Income Tax (Empirical Study KPP Pratama Jakarta pesanggrahan). The research data obtained from the questionnaire (primary). Model analysis of the data used in this study is the multiple linear regression analysis. Sampling was done by the method of  accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 21 shows that the results of t-test hypothesis proves that the service tax authorities, modernization of the tax administration system and tax penalties had positive effect on motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan. The results of f-test hypothesis proves that the service tax authorities, the modernization of the tax administration system and tax penalties had positive effect on the motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan.  Keywords: The Services Tax Authorities, Tax Administration System Modernization, Tax Penalties, The Motivation of Individual Taxpayer.
Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21 Ariani, Meiliyah; Defrianto, Defrianto; Zulhawati, Zulhawati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 3, No 2 (2016): Desember 2016
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

A B S T R A C TThis study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama.A B S T R A KPenelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama.