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The Effect of Gender, Education, and Nationalism Level of Individual Taxpayers Toward Tax Mojokerto Compliance: A Case Study on Kpp Pratama

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This study aims to examine the effect of moral obligation and digitization of tax services on taxpayer compliance with nationalism as a moderator. The population used in this study are taxpayers who understand the process of reporting and paying taxes. The number of data is 100 respondents who are taken through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results of the study show that Moral Obligations have no significant effect on taxpayer compliance. Digitization of Tax Services has a significant effect on Taxpayer Compliance. Nationalism has no significant effect on taxpayer compliance. Moral Obligations to Taxpayer Compliance if moderated by Nationalism have a significant effect. Digitizing Tax Services on Taxpayer Compliance if moderated with Nationalism does not have a significant effect
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The purpose of the study to prove nationalism as a moderating variable among the influence on the integration of financial statements and characteristics can be accounted for to taxpayer compliance. This type of research uses quantitative research methods. Quantitative research is research with data analyzed in the form of numbers. Quantitative descriptive research methods with the use of numbers from data collection, interpretation of data and exposure of results. This research procedure is done by conducting a questionnaire. Questionnaires are distributed using google form. The results of the study found that 1) financial statements intregation, characteristics can be accounted, and nationalism attitudes have a positive and significant effect on taxpayer compliance and 2) moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.
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There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. Previous studies have found differences in compliance behaviour across cultures. Novel in this paper is to investigate the impact of culture differences within a country rather than between countries. Thus, the main purpose of the paper is to see how culture affects tax morale, using World Values Survey (WVS) and European Values Survey (EVS) data. The empirical findings focus individually on Switzerland, Belgium and Spain, countries with a certain cultural variety. In general, the results indicate that the cultural background seems not to have a strong effect on tax morale within a country. However, there is evidence that there is a strong interaction between culture and institutions, which has a strong impact on tax morale.
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This study aims to determine whether Gender and Education have an influence on taxpayer compliance with Tahuna prison service office. Compliance is a major issue of the application of the Self Assessment System. Taxpayers are entrusted by the Directorate General of Taxation to meet its tax obligations, Gender and Education Level is one of the factors that determine the behavior. The research method used is quantitative research using research and cross questionnaires to 51 individual taxpayers. Data were analyzed using ANOVA and the results showed that gender can not influence. With educational levels that have an effect on mandatory personal compliance. Will Gender and Education have no relationship in affect. The importance of education level in its implementation can be followed up by the DGT through ongoing socialization, tax counseling, taxation seminars and training, etc.Keywords: Gender, Education Level, and Tax Compliance
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This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.
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The paper investigates the influence of demographic characteristics, specifically gender, age, marital status and education attainment on tax compliance among self-employed in Ghana using survey method. A questionnaire administered to 350 self-employed in Tema Metropolis revealed that female, educated, older and married self-employed in Ghana are less tax non-compliant. The implication is that given the appropriate treatment, more tax could be collected from these groups than their opposite counterpart. The study therefore recommend that tax authorities should switch their approach to tax administration from a one-size-fits-all enforcement model to a model that builds on the lessons of tax morale that matches the tax authority's response to that of the regulated individuals (taxpayers), for example tougher sanction or special tax education for low educated, young, unmarried and male self-employed. Stephen Asante, AdiburaSeidu Baba. (2011). Tax Compliance A m o n g S e l f -E m p l o y e d i n G h a n a : D o D e m o g r a p h i c Characteristics Matter? International Business and Management, 3 (1), 86-91.
Tercapaikah Target Penerimaan Pajak Pasca Tax Amnesty
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Aplikasi Analisis Multivariate dengan Program IBM SPSS 23
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Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Peranan Guru PKn Dalam Mengembangkan Sikap Nasionalisme Siswa
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Iskandar. (2010). Peranan Guru PKn Dalam Mengembangkan Sikap Nasionalisme Siswa. Jakarta: Bestari Buana Murni.
Corporate Tax Management: Mengulas Upaya Pengelolaan Pajak Perusahaan secara Konseptual-Praktikal
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Santoso, I. and Rahayu, N. (2013). Corporate Tax Management: Mengulas Upaya Pengelolaan Pajak Perusahaan secara Konseptual-Praktikal. Jakarta: Ortax.
Behavioral intention of tax non-compliance among sole-proprietors in Malaysia
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See, L. M. (2011). Behavioral intention of tax non-compliance among sole-proprietors in Malaysia. Centre for Promoting Ideas, USA, vol. 2, pp. 142-152.