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Pengaruh Pemahaman Pajak, Sistem Perpajakan dan Keadilan Pajak terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak (Tax Evasion) : ( Studi Kasus pada Kpp Pratama Kota Kupang )
Imelda Ina Kii
; Anthon S. Y. Kerihi
; Maria P. L. Muga
Jurnal Kendali Akuntansi
Vol 3
, No 1
(2025)
This study aims to determine the influence of tax understanding, the tax system, and tax fairness on individual taxpayers' perceptions of tax evasion. This research uses a survey method with a quantitative descriptive approach. The types of data used are primary and secondary data. Data collection was conducted through the distribution of questionnaires. The analytical technique used is multiple linear regression analysis. The results of this study show that, partially, tax understanding and tax...
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Analisis Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Index Lq45 yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2019-2023
Victoria Juliane Da Costa Kung
; Anthon S. Y. Kerihi
; Maria P. L. Muga
Jurnal Kendali Akuntansi
Vol 3
, No 1
(2025)
This study aims to determine the effect of liquidity ratios as proxied by the Current Ratio and Quick Ratio, solvency ratios as proxied by the Debt to Asset Ratio and Debt to Equity Ratio, and profitability ratios as proxied by Return On Assets and Return On Equity. Based on the type and nature of the data used in this study, it is quantitative. The data analysis technique in this study begins with descriptive statistical analysis. The analysis is then continued with a panel data regression anal...
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Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang)
Irmawati Handayani Wahid
; Anthon S. Y. Kerihi
; Maria P. L. Muga
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 4
(2024)
This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was...
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