scholarly journals Effect of Service Quality, Satisfaction and Awareness on Taxpayer Compliance with Financial Conditions as Moderating Variables at the Tax Service Office (KPP) Pratama Deli Serdang

2021 ◽  
Vol 8 (7) ◽  
pp. 267-271
Author(s):  
Evita Sari Sinaga ◽  
Endang Sulistya Rini ◽  
Beby Karina Fawzeea Sembiring
Keyword(s):  
Service Quality ◽  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Self Assessment ◽  
Moderating Variables ◽  
Financial Condition ◽  
Financial Conditions

The self-assessment system that applies in Indonesia gives full confidence to taxpayers to calculate, calculate, pay, and self-report the amount of tax owed, while the tax authorities are only tasked with providing services, supervision, and guidance to taxpayers. In essence, the taxpayer knows more about how much income is earned, so the amount of tax that must be paid can be calculated by the taxpayer himself. The purpose of this study was to determine and analyze the effect of service quality, satisfaction and awareness on taxpayer compliance with financial conditions as moderating variables at the tax service office (KPP) Pratama Deli Serdang. The data used are primary data obtained directly from respondents, amounting to 300 people. This study uses the moderated regression analyze (MRA) method with the help of the SPSS program. The results showed that service quality, satisfaction and awareness partially had a positive and significant effect on taxpayer compliance. Financial conditions have a negative and significant effect on taxpayer compliance. Financial conditions moderates the effect of satisfaction on service quality is negative and significant. Financial conditions moderating the effect of satisfaction on taxpayer compliance is negative and significant. Financial condition moderates the effect of awareness on taxpayer compliance is positive and significant. Keywords: Service Quality, Satisfaction, Awareness, Taxpayer Compliance, Financial Conditions.

scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

scholarly journals Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 31 (7) ◽  
pp. 1615
Author(s):  
Ida Bagus Alit Surya Dharma ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Financial Condition ◽  
Financial Conditions ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.

Self Assessment System, Sistem Informasi Perpajakan, Penerapan E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Empiris Pada KPP Pratama Karanganyar)

EXCELLENT ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 103-109
Author(s):  
Daryono Daryono
Keyword(s):  
Information System ◽  
Quality Of Service ◽  
Service Quality ◽  
T Test ◽  
Assessment System ◽  
The Self ◽  
Direct Influence ◽  
Self Assessment ◽  
Linearity Test

The purpose of this study is to examine the influence of Self Assessment System, Tax Information System, Application of E-Filing and Tax Sanctions Against Taxpayer Compliance With Quality of Service as Intervening Variable (Empirical Study On KPP Pratama Karanganyar). This study is a census study. The data used are primary data by taking samples of the entire population of 100 (one hundred) respondents. This study uses analysis tools such as validity test, reliability test, linearity test, path analysis, multiple linear regression analysis, t test, F test and coefficient of determination.Testing the validity and reliability is done by using the technique one shot methods to get the results of all items declared valid and reliable. From the results of linearity test shows that the correct model is linear model. The result of t test of the first equation shows that the Self Assessment System, Tax Information System, and Tax Sanction have positive and significant impact on the Quality of Service. While for E-filing Application variable has positive and insignificant effect on Service Quality. From the second t-test showed that the Self Assessment System and the Application of E-Filing have a positive and significant effect on Taxpayer Compliance. While for the variable Tax Information System, Tax Sanctions and Service Quality have positive and insignificant effect on Taxpayer Compliance. F test results show that together independent variables affect Taxpayer Compliance. The result of calculation of direct influence and indirect influence of self assessment system, tax information system, e-filing application and taxation sanction to taxpayer compliance indicate that direct influence of self assessment system, tax information system, e-filing application and tax sanction to compulsory compliance Tax is the most effective and dominant rather than indirect influence. This means that both the self assessment system, the taxation information system, the application of e-filing and tax sanctions will further improve taxpayer compliance indirectly through the quality of service .. Recommendations submitted to management is that Effect Self Assessment System, Tax Information System, Application E- Filing and Tax Sanctions on taxpayer compliance is most effective and dominant than through the intervening variable Quality of Stewardship. Keywords: Self Assessment System, Tax Information System, Implementation of E-Filing, Tax Sanctions, Service Quality, Taxpayer Compliance.

scholarly journals PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Razif Razif ◽  
Alqonitur Rasyidah
Keyword(s):  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Analysis Method ◽  
Self Assessment ◽  
Ethics And Technology ◽  
Statistical Program

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.

MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 87-92
Author(s):  
Irwan Aribowo
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Director General ◽  
Self Assessment ◽  
Directorate General ◽  
Administrative Sanction ◽  
Administrative Sanctions

Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation. 

scholarly journals PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA

2019 ◽  
Vol 6 (1) ◽  
pp. 119
Author(s):  
Wahyuni Lestari
Keyword(s):  
Sampling Method ◽  
Likert Scale ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Self Assessment ◽  
Highly Effective ◽  
Medium Enterprise ◽  
Convenience Sampling

<em><span lang="IN">The purpose of this study is to</span><span> explain that the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta has been effective</span><span lang="IN">. </span><span>This study uses primary data which obtained by distributing questionnaires and measured by using Likert Scale. The sample used in this study was Small Medium Enterprise in Jakarta especially West Jakarta, using convenience sampling method. The result of this study is the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta with highly effective results are indicators of character deduction and/or collection, subject to VAT Tax, taxpayer obligations in the self assessment system, the depositing and reporting time.  The indicators with effective results are tax subject, tax object and installment of WHT article 25. Meanwhile the indicators with less effective results are tariffs, compensation for losses and the timing of applying the PP No. 46 of 2013</span></em>

scholarly journals Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System

2021 ◽  
Vol 8 (1) ◽  
pp. 51-55
Author(s):  
Eka Dyah Setyaningsih ◽  
Mugi Harsono
Keyword(s):  
Public Awareness ◽  
Assessment System ◽  
The Self ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Qualitative Descriptive ◽  
System 2 ◽  
Direct Primary

Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

2020 ◽  
Vol 9 (11) ◽  
pp. e36791110105
Author(s):  
Muhammad Naufal Arifiyanto ◽  
I Nyoman Nurjaya ◽  
Tunggul Anshari Setia Negara ◽  
Bambang Sugiri
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
A Value ◽  
Directorate General ◽  
Tax Deductions ◽  
Administrative Sanctions

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

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