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PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KESADARAN KEMAUAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI KASUS MAHASISWA JURUSAN AKUNTANSI REGULER A)
No full textABSTRAK The purpose of this study was to determine the effect of knowledge of taxation and tax sanctions on awareness of willingness to pay motor vehicle tax (case study of a student majoring in regular accounting a). In this study, there are two independent variables tested, namely tax knowledge and tax sanctions on one variable, namely the awareness of willingness to pay taxes.This study uses a questionnaire that is primary data directly derived from the respondents and uses a purposive sampling method with 72 respondents majoring in regular accounting a. data testing using the classic assumption test and hypothesis testing conducted by multiple linear regression analysis methods using the SPSS 25 program.Test results from this study indicate that tax knowledge and tax sanctions have a positive and significant effect on awareness of willingness to pay motor vehicle tax. Keywords: tax knowledge, tax sanctions, awareness of willingness to pay motor vehicle tax. DAFTAR PUSTAKAAnam, M.C.,Andini, R., & Hartono. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Sebagai Variabel Intervening (Studi Di Kpp Pratama Salatiga). Vol. 4 No.4.Aswati, W.O., Mas’ud, A.,& NudI, T.N. (2018). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Uptb Samsat Kabupaten Muna). Jurnal Akuntansi dan Keuangan Vol. 3 No. 1.Hlm 2088-4656.Badan Pusat Statistik.(2014-2018). Pontianak dalam Angka 2014-2018.Pontianak : BPS.Cahyadi, I.M.W., & Jati, I.K. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana Vol.16 No. 3.Hlm 2342-2373.Cahyanti, P.E., Wafirotin, Z.K., & Hartono, A. (2019). Pengaruh Kesadaran, Kualitas Pelayanan, Kewajiban Moral, Pengetahuan Pajak, Dan Persepsi Sanksi Perpajakan Pada Kepatuhan Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Ponorogo. Jurnal Ekonomi, Manajemen & Akuntansi Vol. 3 No. 1. Hlm 40 – 57.Dewi, N.M.P., Diatmika, I.P.G.,& Yasa, N.P. (2017). Pengaruh Kesadaran Wajib Pajak, Reformasi Administrasi Perpajakan, Dan Persepsi Tentang Sanksi Perpajakan Terhadap Penerimaan Pajak Kendaraan Bermotor (Studi Empiris pada Kantor Bersama Samsat. Buleleng).e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 Vol. 8 No.2.Dewi, N.P.A., & Noviari, N. (2017). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Perpajakan Pada Kemauan Mengikuti Tax Amnesty. E-Jurnal Akuntansi Universitas Udayana Vol.19 No.2.1378-1405.Direktorat Jendral Pajak Kementrian Keuangan. (2012). Belajar Pajak.Jakarta : Direktorat Jendral Pajak Kementrian Keuangan.Etrivana .D., Meihendri & Herawati. (2015). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan ProgramIBM SPSS 23 (Edisi 8).Cetakan ke VIII.Semarang : Badan Penerbit Universitas Diponegoro.Ikhsan, M.(2016). Analisis Faktor-Faktor Yang Mempengaruhi Penunggakan Pajak Kendaraan Bermotor Di Samsat Tambusai. Artikel Ilmiah.Ilhamsyah .R., Endang M.G.W., & Dewantara. R.Y .(2016). Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK) Vol.8 No. 1.Indriantoro, N., & Supomo, B. (2009).Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen (edisi 1). 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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar.Vol 23 No.1.Quadratullah, M.F. (2012). Analisis Regresi Terapan : Teori, Contoh Kasus, dan Aplikasi dengan SPSS. Yogyakarta: Andi Yogyakarta.Rahayu, N. (2017). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak. Fakultas Ekonomi Universitas Sarjanawiyata Taman Siswa Akuntansi Dewantara Vol. 1 No. 1.Riano. P. R. & Rohaman. A. (2015).Pengaruh Pemahaman Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Pajak (Studi Empiris Pada WP OP yang Melakukan Kegiatan Usaha di KPP Pratama Semarang Candisari).Diponegoro Journal Of Accounting Vol 4. No. 4.Rohmahtullah.S. Herawati, N.T dan Sulindawati.N.L.G.E.(2014). Pengaruh Persepsi Mahasiswa Akuntansi Mengenai Lingkungan Kerja Auditor Terhadap Karir.E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Vol.2 No.1.Ruky, N.E., Putra, W.E,.& Mansur, F. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi). Jurnal Riset Akuntansi dan Keuangan Vol.6 No.3.hlm 405-418.Saputro, M.A., Marsiwi, D., & Wafirotin, K.Z. (2018). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan Dan Tingkat Penghasilan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Ngawi. Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo Vol. 2 No.4.Sari, V. Y. & Susanti N. (2013). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (PKB) Di Unit Pelayanan Pendapatan Provinsi (UPP) Kabupaten Seluma. Ekombis Review.Susanto, N.J. (2013). Pengaruh Persepsi Pelayanan Aparat Pajak, Persepsi Pengetahuan Wajib Pajak, dan Persepsi Pengetahuan Korupsi Terhadap Kepatuhan (Kajian Empiris Pada Wajib Pajak Orang Pribadi Yang Memiliki Usaha Dikota Probollinggo Kecamatan Mayangan). Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.2 No.1.Susila, B., Juniult, P.T.,& Hidayat, S. (2016). Wajib Pajak dan Generasi Muda : Tax Morale Mahasiswa di Indonesia Taxpayers and Young Generation : Tax Morale of Indonesian College Students. Jurnal Ekonomi dan Pembangunan Indonesia Vol.16 No.2 :154-172.Susilawati, K. E. & Budiartha K.(2013). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan Dan Akuntabilitas Pelayanan Publik Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana Vol 4 No. 2.Ummah, M. (2015). Pengaruh Kesdaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan dan Pelayanan Fisikus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Semarang.Wardani, D. K. & Rumiyatun. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul).Jurnal Akuntansi Vol. 5 No. 1.Winerungan, O.L. (2013). Sosialisasi Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wpop Di Kpp Manado Dan Kpp Bitung. Jurnal EMBA Vol.1 No.3.Yulianawati, N. & Hardiningsih, P. (2011). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak The (Factors That Influence The Willingness To Pay The Tax). Dinamika Keuangan dan Perbankan Vol. 3 No. 1. 126 – 142.Yunita, R.S., Kurniawan, S.P. & Diatmika, G.P.I. (2017). 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WEBSITEhttp://repository.unpas.ac.id/30085/7/7.%20BAB%20III.pdf5https://kbbi.web.id/sadarhttps://peraturan.bpk.go.id/Home/Details/89919/pergub-prov-kalimantan-barat-no-20-tahun-2018https://www.kamuskbbi.id/kbbi/artikata.php?mod=view&Pengetahuan&id=48518-arti-maksud definisi-pengertian-Pengetahuan.htmlhttps://www.kompasiana.comhttps://www.google.com/url?sa=t&source=web&rct=j&url=http://e-journal.uajy.ac.id/11998/5/EA199583.pdf&ved=2ahUKEwiUjLGy_bbiAhUST6wKHV4xC3kQFjAAegQIBhAB&usg=AOvVaw0WSf_193jT-fdfo8bXNSYAhttps://www.google.com/url?sa=t&source=web&rct=j&url=http://kc.umn.ac.id/1430/3/BAB%2520III.pdf&ved=2ahUKEwik793VhbfiAhUS-6wKHXScBh8QFjABegQIAxAB&usg=AOvVaw1wriofXEz-_eaaRTbMknichttp://junaidichaniago.wordpress.com
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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