scholarly journals Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City)

2019 ◽  
Vol 2 (2) ◽  
pp. 133
Author(s):  
Yuliana Gunawan ◽  
Lidya Agustina ◽  
Enrico Goiyardi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Tax Amnesty ◽  
Questionnaire Result ◽  
State Income ◽  
Simple Regression Analysis ◽  
The Individual ◽  
Tax Payers

As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer

scholarly journals PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 14 (1) ◽  
pp. 59
Author(s):  
Kussuari Kussuari ◽  
Puspahadi Boenjamin
Keyword(s):  
Information System ◽  
Sampling Method ◽  
Positive Impact ◽  
Primary Data ◽  
Tax Amnesty ◽  
Billing System ◽  
Filing System ◽  
The Individual ◽  
Tax Payers ◽  
The Impact

<p><em>This research’s  aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system  for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. </em> <em>This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.</em></p>

scholarly journals ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI

2017 ◽  
Vol 3 (1) ◽  
pp. 49-61
Author(s):  
Ayu Komala Dewi ◽  
Syahril Djadang ◽  
Darmansyah Darmansyah
Keyword(s):  
Law Enforcement ◽  
Sampling Method ◽  
Tax Compliance ◽  
Statistical Test ◽  
Corporate Tax ◽  
Tax Amnesty ◽  
Tax Audit ◽  
Study Population ◽  
Tax Payers ◽  
The Impact

ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance

scholarly journals PENGARUH REINVENTING POLICY, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2018 ◽  
Vol 19 (2) ◽  
pp. 219-228
Author(s):  
RIONALDO SANJAYA ◽  
HARYO SUPARMUN
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Test Reliability ◽  
Primary Data ◽  
Reliability Test ◽  
Partial Regression ◽  
Validity Test ◽  
Regression Test ◽  
Tax Payers

The purpose of this study is to analyze the effect of reinventing policy, tax officer services, and tax penalties on tax compliance in KPP Pratama Jakarta Cengkareng. Primary data are collected through questionnaires dissemination to tax payers at KPP Pratama Jakarta Cengkareng. The population is all registered taxpayer in KPP Pratama Jakarta Cengkareng. The number of sample are 94 respondents. The purposive sampling method is used to select the sample. The data analysis are validity test, reliability test, classical assumption test, the coefficient determination analysis (adj.R2), simultaneous regression test (F test), and partial regression test (t test). Based on the data analysis, the results show the reinventing policy does not have significant effect on tax compliance, while tax officer services and tax penalties have significant effect on tax compliance.

Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang

2013 ◽  
Vol 5 (1) ◽  
pp. 36-54
Author(s):  
Cindy Ariesta ◽  
Rosita Suryaningsih
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Data Sources ◽  
Primary Data ◽  
Tax Revenue ◽  
Key Word ◽  
State Expenditure ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Payers

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer’s compliance.  Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score.  The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer’s compliance, (2) Tax Penalties has significant impact towards individual tax payer’s compliance. Key word: Tax Service Quality, Tax Penalties, Tax Payer’s Compliance

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci

2016 ◽  
Vol 8 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Shelby Devina ◽  
Waluyo Waluyo
Keyword(s):  
Ease Of Use ◽  
Perceived Usefulness ◽  
Security And Privacy ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Payers ◽  
Selection Of

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

A Study on Customer Satisfaction towards TVS Two-Wheeler in Madurai City

2021 ◽  
Vol 8 (4) ◽  
pp. 91-96
Author(s):  
K R Srinivasan ◽  
P Ponraj
Keyword(s):  
Customer Satisfaction ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
World Market ◽  
Vital Role ◽  
Primary Data ◽  
Customer Expectation ◽  
Data Statistics ◽  
Spss Software ◽  
Two Wheeler

TVS is one of India’s largest diversified industrial conglomerates, with its principal headquarters in Madurai and international offices in Chennai. TVS motor company is a multinational motorcycle company is the third-largest motorcycle company in India. In today’s competitive world, market research player, a vital role to aid the company in understanding the customer expectation from the company. Customer satisfaction is an important component of a company’s relationship with their customers it is effectively utilizing marketing and sales resources has been a top priority for many organizations. In this study, an attempt has been made to analyze the satisfaction level of the customer towards TVS two-wheeler in Madurai city; a sample of 45 respondents has been selected using a simple random sampling method questionnaire has been used to collect primary data from the respondents. SPSS software is used to analyze the data statistics.

scholarly journals Factors that Affect the Productivity of Palm Oil Plantations Self-Help Patterns in Jambi Province

2021 ◽  
Vol 2 (4) ◽  
pp. 404-410
Author(s):  
Saidin Nainggolan ◽  
Mirawati Yanita ◽  
Manuel Leonardo
Keyword(s):  
Palm Oil ◽  
Social Factors ◽  
Oil Palm ◽  
Sampling Method ◽  
Market Access ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Economic Factors ◽  
Real Effect ◽  
Self Help

This study aims to analyze factors that affect the productivity of oil palm plantations in Jambi Province. This research was conducted in sentra palm oil production in Merangin Regency with the research locus of South Veil Subdistrict selected purposive. The data used consists of Primary Data that includes social factors, economic factors, behavior of the use of production inputs and productivity of oil palm plantations.. The sample size is 80 farmers. Sample withdrawal by Simple Random Sampling method Restoration of structural models factors that affect the productivity of oil palm plantations is used sem Partial Least Squaremodel. The results showed that social factors, economic factors and institutional access factors were in the moderate category. The productivity of oil palm plantations is relatively low. Manifest social factors, which have a very real effect is the age of farmers. Manifest market access and product prices have a very real effect on economic factors. Manifest access to fertilizer procurement and fertilizer prices has a very real effect on the behavior of the use of production inputs and moderation variables that have a significant effect on the productivity of oil palm plantations. Policies that need to be done to improve. Is the strengthening of economic factors in the field of product prices and market access, and upay6a strengthening the behavior of farmers in the use of production inputs, especially fertilizers by providing subsidy incentives.

scholarly journals PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

2017 ◽  
Vol 20 (2) ◽  
pp. 285
Author(s):  
Amilin Amilin
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Convenience Sampling

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

scholarly journals ANALISIS PENDAPATAN USAHATANI PADI SAWAH BERDASARKAN SISTEM BAGI HASIL DI DESA WOLAANG KECAMATAN LANGOWAN TIMUR KABUPATEN MINAHASA

2019 ◽  
Vol 15 (1) ◽  
pp. 133
Author(s):  
Anatasya Angelina Lelet ◽  
Yolanda Pinky Ivanna Rori ◽  
Joachim Noch Karel Dumais
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Revenue Sharing ◽  
Primary Data ◽  
The Internet ◽  
Scientific Journals ◽  
Rice Farming ◽  
Random Data

The objective of this research is to analyze the income of rice farming based on the revenue sharing system in Wolaang Village, East Langowan sub-district, Minahasa Regency. This research was conducted for 3 month, starting from January to March 2019. The Samples of farmers is using simple random sampling method (simple random). Data collected in this study are primary data and secondary data. Primary data was obtained from direct interviews with 30 farmer. While secondary data obtained from BP3K East Langowan sub-district and BPS Minahasa Regency, books available at local bookstores and the internet such as google searching to access articles from various scientific journals and thesis from other universities related to the topic of this research, especially income analyze. The results showed that the income received by landowners was Rp.13,462,500 while the income received by smallholders was smaller than that of landowners, namely Rp.9,940,865.*jnkd+eprm*

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