scholarly journals Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City

2021 ◽  
Vol 4 (1) ◽  
pp. 563-574
Author(s):  
Mahyuliza Mahyuliza ◽  
M. Fitri Rahmadana ◽  
Eko Wahyu Nugrahadi
Keyword(s):  
Service Quality ◽  
Descriptive Analysis ◽  
Assessment System ◽  
Primary Data ◽  
Tax Revenue ◽  
Quantitative Research Methods ◽  
Knowledge Service ◽  
Local Taxes ◽  
The Government ◽  
Positive Effect

Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.

scholarly journals Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory

2019 ◽  
Vol 6 (5) ◽  
pp. 175-183
Author(s):  
Ni Made Galih Masari ◽  
I Wayan Suartana
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Monitoring Systems ◽  
Analysis Techniques ◽  
Knowledge Service ◽  
Positive Effect

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PADA PEMERINTAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Denny G. Lumy ◽  
Paulus Kindangen ◽  
Daisy S.M. Engka
Keyword(s):  
Regression Analysis ◽  
State Government ◽  
Total Population ◽  
National Development ◽  
Standard Of Living ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
The Government ◽  
Positive Effect

ABSTRAKPembangunan nasional bertujuan untuk mewujudkan masyarakat yang adil dan makmur melalui peningkatan taraf hidup, kecerdasan dan kesejahteraan seluruh rakyat. Dalam pelaksanaan pembangunan nasional tersebut tidak terlepas oleh adanya pembangunan daerah. Sehingga dalam proses memperlancar pembangunan nasional diperlukan anggaran dari pemerintah negara yang diperoleh dari pemungutan pajak daerah. Untuk itulah pemerintah terus berupaya menggali setiap potensi yang bisa digunakan untuk meningkatkan dan mengoptimalkan penerimaan daerah. Tujuan penelitian ini untuk menganalisis jumlah penduduk, PDRB dan inflasi terhadap pajak daerah. Penelitian ini mengguakan analisis regresi berganda. Hasil penelitian Jumlah penduduk berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. PDRB berpengaruh positif terhadap penerimaan pajak daerah. Inflasi berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. Kata Kunci    : Jumlah Penduduk, PDRB, Inflasi dan Pajak Daerah ABSTRACTNational development aims to create a just and prosperous society through the improvement of standard of living, intelligence and prosperity of all people. In the implementation of national development is not separated by the existence of regional development. So in the process of expediting the national development required the budget of the state government obtained from the collection of local taxes. For this reason the government continues to explore every potential that can be used to improve and optimize local revenue. The purpose of this study to analyze the population, GRDP and inflation of local taxes. This research uses multiple regression analysis. Result of research Number of population have positive and significant effect to local tax revenue. PDRB has a positive effect on local tax revenue. Inflation has a positive and significant impact on local tax revenues. Keywords: Total Population, GRDP, Inflation and Local Taxes

scholarly journals Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto

2021 ◽  
Vol 16 (3) ◽  
pp. 417-424
Author(s):  
Soko Wikardojo ◽  
Ahmad Mukoffi ◽  
Risnaningsih Risnaningsih ◽  
Adelsiana Lero Kaka
Keyword(s):  
Descriptive Analysis ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Rate ◽  
Tax Reduction ◽  
Analysis Technique ◽  
The Government

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.

scholarly journals ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Clever Clinton Koho ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Tax Law ◽  
Analysis Method ◽  
Process Data ◽  
Self Assessment ◽  
Local Taxes ◽  
Other Information ◽  
The Government

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

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

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals Analisis Kepuasan Mahasiswa dalam Menggunakan Sistem Informasi Terpadu Akademik (SITA) Universitas Batanghari Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Osrita Hapsara ◽  
Gupron Gupron ◽  
Andri Yandi
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Quality Information ◽  
Significant Positive Effect ◽  
System Quality ◽  
Positive Effect

This study aims to analyze the effect of system quality, information quality, and service quality on student satisfaction in using the Integrated Academic Information System (SITA) at Batanghari University (Unbari) Jambi. This research was conducted in the Unbari Jambi environment, with the population in this study were students in the Unbari Jambi environment. The sample in the study was 98 students with proportionate random sampling technique. Types and sources of research data consist of primary data, namely data obtained from the opinions of respondents through a research questionnaire, and secondary data, namely data obtained from Unbari Jambi. The data analysis technique used in testing the research hypothesis was multiple linear regression analysis using SPSS version 21.0 for windows. The results of the study found that: 1) system quality has a positive and significant effect on student satisfaction in Unbari Jambi; 2) the quality of information has a significant positive effect on student satisfaction in Unbari Jambi; 3) service quality has a significant positive effect on student satisfaction in Unbari Jambi; and 4) system quality, information quality, and service quality together have a significant effect on the satisfaction of Unbari Jambi students with a contribution of influence of 68.1% and the remaining 31.9% is influenced by other factors not included in the scope of this study.

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