Policy-Planning-Implementation: The “Missing Link”

Occupational Safety and Health at our Campus is all activities to guarantee and protect the safety and health of students and all employees through efforts to prevent accidents and diseases caused by the work of employees / lecturers and student recovery. The risks faced by employees and students in lectures for example are accidents in driving, falling off on campus due to playing or playing sports, lack of sleep due to activities, natural disasters, earthquakes, floods, fires, and so forth. The Need for Policy, Planning, Implementation and Operational, Inspection and corrective action, Management Review, and Continuous Improvement for the OSH program done on campus. OSH activities certainly involve all students, lecturers, and all staff, and employees on campus so that OSH is cultured and not just material in lectures on campus.

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Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Menggunakan Metode Mix Method (Pada Kantor Pelayanan Pajak Kendaraan Bermotor Samsat Kota Yogyakarta)

Kajian Ekonomi dan Bisnis ◽

10.51277/keb.v15i1.67 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Rizki Ramadhan ◽

Enita Binawati

Keyword(s):

Central Government ◽

Research Result ◽

National Development ◽

Sampling Technique ◽

Motor Vehicles ◽

Quality Of Services ◽

Regional Government ◽

Policy Planning ◽

Planning Implementation

Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta.

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