Religiusitas, konseptual dan adaptif terhadap kinerja relawan pajak di Universitas Islam Negeri Maulana Malik Ibrahim Malang

Jannah, Raudatul and Andriani, Sri ORCID: https://orcid.org/0000-0001-5872-5117 (2022) Religiusitas, konseptual dan adaptif terhadap kinerja relawan pajak di Universitas Islam Negeri Maulana Malik Ibrahim Malang. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 4 (1). pp. 36-43. ISSN 2685-869X

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Abstract

The purpose of this study was to determine the effect of religiosity, conceptual and adaptive on the performance of tax volunteers. This study uses quantitative methods using multiple linear regression analysis. To determine the sample, the researcher used a non-probability sampling technique with purposive sampling measurement. Therefore, the survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. Researchers distributed questionnaires through Google Form. The results of this study indicate that the independent variables, namely religiosity, conceptual and adaptive have a significant effect on the dependent variable, namely the performance of tax volunteers. The results of the analysis of the variables that most dominantly affect the performance of tax volunteers are adaptive.

Item Type: Journal Article
Keywords: religiosity; conceptual; adaptive; performance; tax volunteers; taxpayer compliance
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140204 Economics of Education
14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220405 Religion and Society
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 11 Nov 2022 09:09

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