scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Danarsi, , Siti Nurlaela , Hendro Subroto
Keyword(s):  
Quality Of Service ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Field Research ◽  
Sampling Technique ◽  
Tax Rates ◽  
Tax Rate ◽  
Progressive Tax ◽  
The City

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax  penalties, tax compliance

scholarly journals EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
I Gusti Ayu Mas Rosita Dewi ◽  
Kadek Wulandari Laksmi P
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
National Development ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Progressive Tax ◽  
The Government ◽  
Motorized Vehicles

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.

scholarly journals DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

2020 ◽  
Vol 11 (2) ◽  
pp. 190-196
Author(s):  
Retno Astuti Ningrum ◽  
Amir Hidayatulloh
Keyword(s):  
Quantitative Research ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Convenience Sampling ◽  
Tax Corruption ◽  
The City

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.

scholarly journals Analisis Kualitas Pelayanan Pajak Kendaraan Bermotor Pada Unit Pel ayanan Pendapatan Daerah Pontianak Wilayah I

2016 ◽  
Vol 11 (1) ◽  
pp. 556
Author(s):  
Riyanti Herawati
Keyword(s):  
Quality Of Service ◽  
Data Collection ◽  
Service Quality ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Descriptive Data ◽  
Region I ◽  
Service Vehicles

The aim of this study was to determine the quality of taxpayer service vehicles on Revenue Services Unit Lagos Region I. The method used in this research is descriptive. Data collection techniques are observation, interviews and questionnaires. The sample of 100 persons of the population in the form of compulsory motor vehicle tax. Sampling technique is purposive. Analysis tool used is Service Quality (SERVQUAL). The analysis showed that the quality of service is not satisfactory for the respondent. It can be seen through a comparison of the scores obtained by the perception of -0.508, while the expectation of which amounted to -0.55.

scholarly journals HARGA, PROMOSI, DAN KUALITAS PELAYANAN SEBAGAI ANTESEDEN KEPUASAN PELANGGAN YANG DI MEDIASAI OLEH KEPUTUSAN MENGGUNAKAN OJEK ONLINE DI YOGYAKARTA

2020 ◽  
Vol 9 (2) ◽  
pp. 241
Author(s):  
Taufiq Hidayat ◽  
Sukardi Sukardi
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Tool ◽  
Independent Variables ◽  
The City ◽  
Positive Effect

Customer satisfaction is an asset for the company to be a benchmark for the company's success in serving customers. Since its establishment in 2010, GOJEK has consistently  served  the  community,  presenting  efficient  and  effective transportation  to the Indonesian people spread across several cities. By maintaining the values of a friendly Indonesian character. The population in this study were GO-JEK users. While the sample in this study is GO-JEK users more than once in the city of Yogyakarta.  The sampling technique uses a non-probability sampling method. While the data used in this study are primary data by  obtaining the data needed by  using information techniques, namely by distributing  questionnaires.  The analysis tool uses multiple linear regression, and doing a partial test  knowing  whether the independent variables individually have a significant effect on the dependent variable, do the r-test to measure the ability of the model to explain the ability of the dependent variable.The results of the analysis can be concluded that: Price does not have a positive effect on user decisions. Promotion does not have a positive effect on user decisions. Service quality does not have a positive effect on user decisions. User decisions have a positive effect on customer satisfaction. User decisions do not mediate between Price, Promotion and Quality of Service.

scholarly journals PENGARUH PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari )

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Suyanto Suyanto ◽  
Diana Alim Kholifah
Keyword(s):  
Quality Of Service ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Quality Data ◽  
Test Quality ◽  
The Public ◽  
Independent Variable ◽  
Positive Effect

This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test. The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors. Keywords: comprehension, quality of service, tax penalties, compliance

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap

2019 ◽  
Vol 1 (2) ◽  
pp. 213-230
Author(s):  
Yoiz Shofwa Shafrani
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Service Unit ◽  
The Government

Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effect of taxation, tax sanction assertiveness, and service quality on motor vehicle taxpayer decisions in Cilacap district. The results of this study that tax knowledge has no effect on taxpayer compliance. Firmness of tax sanctions does not affect taxpayer compliance. Beer service quality has an effect on tax compliance. Knowledge of taxation, the firmness of tax sanctions and the quality of service together affect the taxpayer compliance.

scholarly journals The Effect of Service Quality and User Value on the Satisfaction and Loyalty of Users at Library and Archives of Padang City

2020 ◽  
Vol 8 ◽  
pp. 538-551
Author(s):  
Sefni Hayati ◽  
Heryanto
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Method ◽  
Analysis Technique ◽  
Library Users ◽  
User Value ◽  
The City

This study aims to determine and analyze the effect of service quality and user value on the satisfaction and loyalty of users at the Padang City Library and Archives Service. The sample used was 100 respondents. The sampling technique is purposive sampling. The data is processed using SPSS 16. The type of data used is primary data by distributing questionnaires. Data analysis method with path analysis technique. The results of the study found that the quality of service had a significant effect on the loyalty of users at the Padang City Library and Archives Service, the value of users had a significant effect on the loyalty of users at the City of Library and Archives Service, the quality of service had a significant effect on the satisfaction of visitors at the Department of Library and Archives of Padang, the value of users have a significant effect on the satisfaction of library users in the Padang City Library and Archives Office, satisfaction has a significant effect on the loyalty of users in the Library and City Archives Office in Padang, the quality of service through satisfaction has no effect on loyalty and so does the value of users through satisfaction does not affect the loyalty of users in the Padang City Library and Archives Service.

scholarly journals Strategi Peningkatan Kepatuhan Wajib Pajak kendaraan Bermotor di kantor Samsat Painan

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 344
Author(s):  
Nora Susanti ◽  
Silvia Cania ◽  
Nilmadesri Rosya
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Research Method ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
The One

This research is more towards a strategy in increasing motor vehicle taxpayer compliance in the Pesisir Selatan. Respondents in this study amounted to 75 people who are motor vehicle taxpayers in the Pesisir Selatan Regency and the sampling was done by accidental sampling technique. This research method uses multiple regression analysis and hypothesis testing with a t-test and f test. Compliance with motor vehicle taxpayers in the Pesisir Selatan is influenced by taxpayer awareness and service quality. Partially found that awareness of taxpayers and service quality affects the compliance of motor vehicle taxpayers. And it was found that service quality has the most influence in increasing taxpayer compliance. This means that by increasing the quality of service from the One Roof System office at Painan, it can increase the amount of regional revenue from motorized vehicle ownership.Keywords: compliance of motor vehicle taxpayers, taxpayer awareness, service quality

scholarly journals EVALUASI PENERAPAN SKEMA PPH 25 ATAS WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU SESUAI PP NOMOR 23 TAHUN 2018 DALAM UPAYA PENINGKATAN KEPATUHAN PERPAJAKAN PADA UMKM KOTA TANGERANG SELATAN

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Budi Setyawan ◽  
Sukarno Sukarno
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Regulation ◽  
Tax Compliance ◽  
Field Research ◽  
Secondary Data ◽  
Tax Rates ◽  
Tax Rate ◽  
Descriptive Research ◽  
Qualitative Descriptive

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kepatuhan perpajakan Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu yang menggunakan tarif pajak umum yaitu PPh 25 dengan tarif 0,75% yang dapat dikreditkan di akhir tahun pajak, sehubungan dengan adanya penurunan tarif PPh Final  dari 1% menjadi 0,5% dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 23 tahun 2018. Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu juga dipersiapkan untuk lebih tertib dan disiplin dalam menyelenggarakan pembukuan untuk menyusun laporan keuangannya agar dapat menentukan pajak terutang menggunakan skema PPh 25 dengan lebih tepat. Terutama bagi WPOP Pengusaha Tertentu yang sudah memiliki omzet lebih dari Rp 4.800.000.000,- (Empat Milyar Delapan Ratus Juta Rupiah) dalam satu tahun pajak. Metode yang digunakan adalah Metode Studi Lapangan (Field Research) dengan terjun langsung ke lapangan. Data penelitian diperoleh observasi, dokumentasi dan wawancara langsung para pelaku UMKM Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu di Kota Tangerang Selatan dan melalui data sekunder melalui studi literatur. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Peneliti menggunakan metode penelitian deskriptif kualitatif karena penelitian ini mengeksplor fenomena peningkatan kepatuhan perpajakan dan proses penyusunan pembukuan para pelaku UMKM WPOP Pengusaha Tertentu di Kota Tangerang Selatan. Hasil penelitian menunjukkan Penerapan Skema PPh Pasal 25 Atas WPOP Pengusaha Tertentu sesuai PP Nomor 23 Tahun 2018 pada UMKM Kota Tangerang Selatan yang terdaftar di KPP Pratama Serpong dan KPP Pratama Pondok Aren tidak maksimal karena wajib pajak cenderung menggunakan tarif PPh Final 0,5% dan tidak efektif dalam meningkatkan tingkat kepatuhan  WPOP Pengusaha Tertentu.Kata Kunci: PPh 25, PPh Final, Kepatuhan, dan UMKM ABSTRACT                 This study aims to evaluate the tax compliance of certain individual taxpayers (WPOP) using general tax rates, namely PPh 25 at a rate of 0.75%, which can be credited at the end of the tax year, in connection with a reduction in the Final Income Tax rate from 1% to 0. , 5% with the issuance of Government Regulation (PP) Number 23 of 2018. Individual Taxpayers (WPOP) Certain Entrepreneurs are also prepared to be more orderly and disciplined in keeping track of their financial statements to determine payable taxes using the PPh 25 scheme more precisely. Especially for Certain Entrepreneur WPOPs who already have a turnover of more than IDR 4,800,000,000 - (Four Billion Eight Hundred Million Rupiah) in one tax year. The method used is the Field Research Method by going directly to the field. Research data is obtained by observation, documentation, and direct interviews of SME actors Individual Taxpayers (WPOP), Certain Entrepreneurs in South Tangerang City, and secondary data through literature studies. This type of research is a qualitative descriptive study. The researcher uses a qualitative descriptive research method because it explores the phenomenon of increasing tax compliance and the bookkeeping process of individual entrepreneurs in South Tangerang. The results showed that the application of the PPh Article 25 Scheme on the WPOP of Certain Entrepreneurs by Government Regulation Number 23 of 2018 at South Tangerang City MSMEs registered at KPP Pratama Serpong and KPP Pratama Pondok Aren is not optimal because taxpayers tend to use a Final PPh rate of 0.5% and not. Useful in increasing the level of compliance of certain employers' WPOP. Keywords: PPh 25, Final Income Tax, Compliance, and MSMEs

Sign in / Sign up

Export Citation Format

Share Document