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Journal articles on the topic 'Tax Officer Services'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Dewi Rachmania, Eni Suharti,. "Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion." Jurnal Akuntansi 23, no. 2 (2019): 285. http://dx.doi.org/10.24912/ja.v23i2.589.

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The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 sample

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Yunita, Khristina, Ira Grania Mustika, and Tiya Nurfauziah. "DETERMINASI KESADARAN WP EMKM KOTA PONTIANAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN." JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) 11, no. 2 (2022): 65. http://dx.doi.org/10.26418/jaakfe.v11i2.60329.

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This study trying to analyze the determination of WP EMKM to fulfill the taxation obligation. This study consists of three independent variables and one dependent variable. The independent variables in this study are understanding of tax regulations, tax officer services, and perceptions of indirect counter-achievement. The dependent variable in this study is taxation obligation. This research uses a survey method with WP EMKM as the respondents and already have tax id number. The results of the data analysis show that knowledge and understanding of taxes, tax officers services, and perception

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Manap, Abdul, Mustangin, Rini Yulia Sasmiyati, Norman Edy, and Zainuddin. "Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 10, no. 2 (2024): 1449–54. http://dx.doi.org/10.35870/jemsi.v10i2.2344.

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This study aims to ascertain the effects of tax officer services, tax knowledge, tax payer awareness, and tax penalties on taxpayer compliance. Causal study research is the research methodology employed. A questionnaire was used in this study's data collection process. The study's population consists of taxpayers who own real estate and/or structures in their own names that are used as homes or places of business. Convenience sampling is a non-probability sampling method used in this study. With the use of the SPSS software, a multiple linear regression model was used to examine this research.

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SANJAYA, RIONALDO, and HARYO SUPARMUN. "PENGARUH REINVENTING POLICY, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." Jurnal Bisnis dan Akuntansi 19, no. 2 (2018): 219–28. http://dx.doi.org/10.34208/jba.v19i2.274.

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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), simultaneou

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Wianto, Asep. "KUALITAS PELAYANAN PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PALABUHANRATU KABUPATEN SUKABUMI." Mimbar Administrasi Mandiri 18, no. 2 (2022): 61–86. http://dx.doi.org/10.37949/mimbar18220.

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This study uses a qualitative approach. The informants of this study were the Head of Subdivision of TU SAMSAT Palabuhanratu, Chief of PKB Officer of SAMSAT Palabuhanratu, General Administration Staff of SAMSAT Palabuhanratu, and PKB Taxpayers. The results of the study include (1) tangible aspects in the service of receipt of Motor Vehicle Tax (PKB) payments at the Palabuhanratu SAMSAT Office is quite good (2) reliability aspects in the service of receipt of Motor Vehicle Tax (PKB) payments at the Palabuhanratu SAMSAT Office quite good, (3) the aspect of responsiveness (response/response) in t

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Kusnadi, Indah Lia Puspita, and Ria Sari. "Pengaruh Keadilan, Self Assessment System, Pelayanan Petugas Pajak, Sanksi Pajak, Tarif Pajak, Pemahaman Perpajakan, Diskriminasi, Teknologi dan Informasi Terhadap Penggelapan Pajak (Studi Empiris Wajib Pribadi Terdaftar di KPP Pratama Kedaton Bandar Lampung)." Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) 13, no. 1 (2024): 20–26. https://doi.org/10.33024/jur.jeram.v13i1.4334.

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This study aims to provide empirical evidence of the Effect of Justice, Self Assessment System, Tax Officer Services, Tax Sanctions, Tax Rates, Tax Understanding, Discrimination, Technology and Information Against Tax Evasion (Empirical Studies on Registered Individual Taxpayers at KPP Pratama Kedaton Bandar Lampung).The population in this study were 100 individual taxpayers registered at the Tax Office (KPP) Pratama Kedaton Bandar Lampung. The sample selection was carried out by purposive sampling method using the Slovin method in selecting samples, in order to obtain 100 research samples. Th

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Nurleni, Annissa Faya, and Roy Valiant Salomo. "Digital Transformation of Acquisition Fee Of Right On Land and Building Collection in Accelerating Property Registration Services at Jakarta Province." Jurnal Teknologi Informasi dan Pendidikan 16, no. 1 (2023): 218–33. http://dx.doi.org/10.24036/jtip.v16i1.787.

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Technological developments have influenced how humans work and interaction. Digital transformation is a holistic effort to revise core government processes and services. Digital transformation is a change from an analog system to a digital system by reviewing policies, current processes, and user needs. Ultimately it will result in a revision of a policy, resulting in the creation of a new digital service. This research was prepared using qualitative methods with descriptive research type. This research aims to analyze the dimensions of the digital transformation of BPHTB collection accelerati

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Meidiyustiani, Rinny, Qodariah Qodariah, and Sekar Sari. "PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM." Jurnal Bina Akuntansi 9, no. 2 (2022): 184–97. http://dx.doi.org/10.52859/jba.v9i2.215.

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This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax office

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Novrianto, Arnoldus Christo, and Nurul Aisyah Rachmawati. "THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA." ACCRUALS (Accounting Research Journal of Sutaatmadja) 5, no. 01 (2021): 130–45. http://dx.doi.org/10.35310/accruals.v5i01.609.

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This study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research includes the taxpayers of the land and buildings located in the city of East Jakarta, especially in Pasar Rebo District. Questionnaires obtained after being distributed to respondents amounted to 110. This research uses quantitative approach and uses structural model analysis (SEM). This research also uses hypothesis testing in the form of z test. The results shows that the level of knowledge has

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Sakir, Ahmad Rosandi. "Restaurant Tax Revenue in Enhancing Local Revenue in the City of Ambon." Summa : Journal of Accounting and Tax 1, no. 1 (2023): 39–48. http://dx.doi.org/10.61978/summa.v1i1.85.

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Ambon City Regulation Law No. 2 of 2011, in CHAPTER 1 Article 1 paragraph 12, clarifies that restaurant tax pertains to the services provided by restaurants. Additionally, in Article 1 paragraph 13, it defines a restaurant as an establishment offering food and/or beverages, encompassing cafeterias, stalls, bars, and similar entities, including food/catering services. Sections 12 and 13 specify that the restaurant tax is calculated based on the payment received or due to the restaurant (Article 12), and the tax rate is set at 10% (Article 13). The restaurant tax significantly contributes to the

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Robbi, Rachmad, Windhu Putra, Elyta Elyta, and Irfan Mahdi. "The Influence Of Services, Tax Sanctions, Participation Strategies, And The Role Of Religion On Regional Taxpayer Compliance." International Journal of Business and Quality Research 2, no. 01 (2024): 39–61. https://doi.org/10.63922/ijbqr.v2i01.671.

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This research investigates the factors that influence taxpayer compliance in an economic context, focusing on aspects of tax services, tax sanctions, government strategy, and religion. Through factor analysis and structural equation modeling, this research reveals five main findings: 1) Tax officer service quality has a positive and significant influence on taxpayer compliance, including aspects such as ease of payment and availability of information. 2) Tax sanctions have a positive effect on tax compliance, in line with deterrence theory and social behavior. 3) Government participation strat

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Szylak, Małgorzata. "Five years of police tasks as a condition for receiving a uniform pension by former and current custom officers." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 35 (June 10, 2021): 219–34. http://dx.doi.org/10.19195/1733-5779.35.14.

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For many years, the Custom Service was the uniformed service that was not entitled to a pension under a separate act on retirement pensions for officers under which the other services were subjected to. On 1 January 2018 it was included in this act, however on condition that an officer has worked for five years performing police tasks. These tasks turned out to be a matter of dispute. The aim of the article is to present the complex issue of five years of police tasks and their interpretation in the context of receiving a uniformed pension by former and current Customs (customs and tax) office

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Sajuyigbe, Ademola Samuel, Adesola W. Amusat, and Adewale Charcles Fadahunsi. "IMPROVING INCOME GENERATION IN OSUN STATE, NIGERIA: THE IMPORTANCE OF TRAINING TAX PERSONNEL FOR REVENUE ENHANCEMENT." Journal of Business And Entrepreneurship 11, no. 2 (2023): 175–89. http://dx.doi.org/10.46273/ahz5p350.

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The aim of this study was to estimate the influence of training tax personnel on revenue generation, and also to determine the challenges of tax administration in Osun State, Nigeria. This study used a survey research design and collected data from 320 state tax officials using a structured questionnaire. Data analysis was performed using mean, chi-square, and path analysis. The results show that income generation is positively and significantly associated with tax officer training. This finding suggests that income generation is an indicator of tax officer training. The study also found that

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Elfaladonna, Febie, Nita Novita, and Nyimas Rizki Amelia. "ANALISIS ALGORITMA C.45 PADA APLIKASI MONITORING KINERJA DAN PENCAPAIAN ACCOUNT REPRESENTATIVE DI KANTOR XYZ." Jurnal Sistem Informasi (JUSIN) 5, no. 1 (2024): 29–40. http://dx.doi.org/10.32546/jusin.v5i1.2530.

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Account Representative is a tax officer who is responsible for the implementation of services and direct supervision of a certain number of taxpayers who have been assigned as their responsibility. Monitoring account representative performance at XYZ Tax Office is less effective because performance and revenue data are updated and presented manually. To address this, the C4.5 Algorithm is proposed to support AR performance decision making. This algorithm forms a decision tree based on three main criteria: All AR Receipts, AR Receipts Per Person, and Target Receipts Per AR. The performance eval

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Ahmed Abdul Hussein Hussein Karou Al-Jiashi. "Security Services in Russia (1802 – 1837)." Journal of Information Systems Engineering and Management 10, no. 32s (2025): 339–46. https://doi.org/10.52783/jisem.v10i32s.5309.

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The security structures of the Russian Empire emerged at the end of the 19th century. The mayors' councils and their regional branches were replaced by the offices of police chiefs and city governors. From 1766 to 1871, the police in Russian cities were commanded by police chiefs and police chiefs. The lowest police rank was the city guard. Since 1882, the position was no longer elective. The governors appointed police officers. The main task of police officers was the faithful fulfillment by all residents of the county of their duty, the protection of public safety, and control over the corre

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Nahruddien, Akbar, Yuzwar Z. Basri, and Kusnadi. "THE EFFECT OF GOVERNMENT POLICY AND STRATEGIC HUMAN RESOURCE COMPETENCY ON ORGANIZATIONAL PERFORMANCE IN OPTIMIZATION OF TAX REVENUE FOR E-COMMERS ENTREPRENEURS IN GOOD CORPORATE GOVERNANCE MEDIATED COVID-19 PANDEMIC." International Journal of Research -GRANTHAALAYAH 10, no. 6 (2022): 124–36. http://dx.doi.org/10.29121/granthaalayah.v10.i6.2022.4681.

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The purpose of this study is to support potential tax revenue for e-commerce-based entrepreneurs, the Directorate General of Taxes must carry out comprehensive reforms in modernizing taxation to improve services to taxpayers, and every tax officer has good tax knowledge by receiving education and training from various sources. sources and have a business understanding and knowledge of the needs of taxpayers in relation to tax obligations The research design and method used in this research is hypothesis testing. This research is a quantitative non-experimental, using a questionnaire given to 1

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Maskan AF, Aswin Tri Astaman Dan. "PENERAPAN GOOD GOVERNANCE TERHADAP PELAYANAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI BADAN PENDAPATAN DAERAH KABUPATEN KUTAI TIMUR." DEDIKASI 21, no. 1 (2020): 78. http://dx.doi.org/10.31293/ddk.v21i1.4702.

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This study intend to determine the extent of the application of the principles of good governance and also know what are the obstacles in the process of applying these principles. This study was implemented in the revenue agency of the East Kutai Regency.To support the study, a sample of ten people was taken, five people are office employees and five people are taxpayer. The method used in this study is the interview method, then the type of research is descriptive qualitative. Based on the results of study with a focus on rule of law, transparent, responsive, equity and accountability, conclu

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Fatem, Gideon Thomas A. P., and Agustinus Fatem. "PARTISIPASI MASYARAKAT DALAM IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK KENDRAAN BERMOTOR DI KOTA JAYAPURA." JURNAL KEBIJAKAN PUBLIK 4, no. 3 (2021): 175–82. http://dx.doi.org/10.31957/jkp.v4i3.2421.

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This article aims to analyze public participation in the payment of motor vehicle taxes in the city of Jayapura. Then the supporting and inhibiting factors in community participation in the implementation of motor vehicle tax payment policies in the city of Jayapura. As well as analyzing the efforts made in increasing community participation in the implementation of PKB policies in the city of Jayapura. The research method is descriptive research using a qualitative approach. The phenomenon observed in this research is how the implementation of Regional Regulation No. 7 of 2016 in increasing p

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Putri, Baiq Emilia Annisa, and Nugraeni. "The Influence of E-System Implementation, Tax Knowledge, Fiscus Services on Individual Taxpayer Compliance." EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam 10, no. 2 (2023): 287–99. http://dx.doi.org/10.54956/eksyar.v10i2.503.

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This research aims to test how E-Systems (e-filling, e-billing), Taxation Knowledge and Fiscal Services influence compliance with WPOP in KPP wonosari. The method used in this research is the quantitative method. This research data source uses a questionnaire distributed to WPOP-registered KPP Pratama Wonosari. Sampling technique using random sampling techniques, the population number of this research was obtained by calculating the population using the Slovin technique formula, after calculating the people using the Slovin formula, getting the sample number of as many as 100 respondents in th

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Selawati, Siti, and Ai Siti Farida. "Identifikasi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Cibiru Kota Bandung." Jurnal Perpajakan dan Keuangan Publik 1, no. 1 (2022): 1–21. http://dx.doi.org/10.15575/jpkp.v1i1.20400.

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Land and Building Tax is a regional tax that has the largest contribution to regional development. The decreasing level of compliance in paying taxes and not achieving the realization of Land and Building Tax receipts are the problems found in this study. This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Cibiru District, Bandung City, the obstacles encountered and the efforts made by the Regional Government. This study uses a descriptive method with a qualitative approach. The results show that in the 2018-2020 range, taxpayer compliance in Cibiru

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O'Halloran, Robert. "Stewards and Stewardship in Late Medieval Thomond: A Study of the O'Rodan (Uí Rodáin) Lineage of Ballysheen and Ardmaclancy." Eolas: Journal of the American Society for Irish Medieval Studies 17, no. 1 (2024): 27–48. https://doi.org/10.1353/eol.2024.a959464.

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Abstract: In the court of a late medieval Gaelic Irish lord, the steward ( maor , pl. maoir ) was a fiscal officer tasked with gathering tribute in the form of foodstuffs, rent, or tax. Maoir in this period are shadowy administrative figures, the archetype of which is a paid professional of relatively low social status. A geographically broad assessment seeks to show that the office of maor was fundamental to the tribute gathering apparatus that underpinned the administration of a Gaelic Irish lordship. A detailed examination of the O'Rodan (Uí Rodáin) lineage in Thomond sheds light on the fun

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Wijayanto, Andi. "Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang." Jurnal Administrasi Bisnis 7, no. 2 (2018): 118. http://dx.doi.org/10.14710/jab.v7i2.22697.

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This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis.

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Marwiyah, Siti, Renny Candradewi Puspitarini, and Nugraha Bayu Anggara. "Implementasi Pelayanan E-SPPT Pajak Bumi dan Bangunan di BPPKAD Kota Probolinggo." Jurnal Ulul Albab 27, no. 2 (2024): 41. http://dx.doi.org/10.31764/jua.v27i2.23401.

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Abstrak: Perkembangan teknologi yang semakin pesat telah menjadikan teknologi sebagai komoditas utama bagi masyarakat pada umumnya. Fenomena ini menimbulkan tantangan bagi pemerintah untuk menyediakan fasilitas yang lengkap dan sumber daya manusia yang kompeten, sehingga dapat meningkatkan pelayanan publik seperti bidang perpajakan di daerah. Adanya inovasi dalam pelayanan publik seperti E-SPPT, diharapkan dapat meningkatkan efisiensi dan efektivitas dalam proses pemungutan pajak serta memberikan kepuasan kepada masyarakat dalam memenuhi kewajiban perpajakan. Pemerintah Kota Probolinggo juga m

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Yolanda, Yolanda Irlin Saprianti. "Kualitas Pelayanan Pajak Kendaraan Bermotor Di Upt Pengelolaan Pendapatan Samsat Kota Pekanbaru." Jurnal Kajian Pemerintah: Journal of Government, Social and Politics 9, no. 1 (2023): 33–41. https://doi.org/10.25299/jkp.2023.vol9(1).10768.

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The Government attempted to improve its performance in order to improve the quality of service to the community. Later, the government as a provider of services seeks to provide quality service in accordance with community expectation. Therefore the Riau provincial government in this case the Deprtement of Revenue of Riau provide excellent service and improve service and accordance with Act 25 of 2009. Then the establishment of joint offices units to facilitate the implementation of motor vehicle tax collection services. However, there are many public complaints about services available in the

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Mayana, R. Virdi, Zulkarnain Lubis, and Nina Siti Salmaniah Siregar. "The Effect of Determining Import Duty Rates and Free Trade Facilities Schemes on State Revenue at KPPBC TMP Belawan by The Functional Officer of Document Examination for Imports." East Asian Journal of Multidisciplinary Research 3, no. 3 (2024): 1031–44. http://dx.doi.org/10.55927/eajmr.v3i3.8640.

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This research aims to analyze the effect of determining import duty rates and free trade facility schemes on state revenues at the Belawan Customs, Excise, and Tax Services Office (KPPBC) Postal Inspection Place (TMP) by functional officials checking documents for imports. The research method used is descriptive research with a quantitative approach. The data used is secondary data obtained from KPPBC TMP Belawan as well as primary data obtained through interviews and documentation studies. Data analysis was carried out using a simple linear regression technique to test the influence of import

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Nur, Andi Cudai, Ainun Husnun Annisa, and Novayanti Sopia Rukmana. "Effectiveness of Motor Vehicle Tax Collection Services Through Samsat Outlets in the One-Roof Manunggal Administration System (SAMSAT) Office in the Takalar Region." Jurnal Aktor 3, no. 1 (2023): 46. http://dx.doi.org/10.26858/aktor.v3i1.54706.

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This study aims to determine the effectiveness of motor vehicle tax collection services through Samsat outlets at the Takalar Regional One-Stop Single Administration System (SAMSAT) Office and what supporting and inhibiting factors are faced in its optimization. This research uses a qualitative approach. Data collection carried out in this study is interactive data analysis through stages: data collection, data reduction, data presentation, and conclusion testing.The results of this study indicate that the effectiveness of motor vehicle tax collection services through Samsat outlets at the Tak

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Romli, Ikhsan, Fairuz Kharida, and Chandra Naya. "Determination of Customer Satisfaction of Tax Service Office Services Using C4.5 and PSO." Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 4, no. 2 (2020): 296–302. http://dx.doi.org/10.29207/resti.v4i2.1718.

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Tax Service Office is a work unit of the Directorate General of Taxation that carries out services in the field of taxation to the public, both registered and unregistered taxpayers, within the working area of the Directorate General of Taxes. The number of Primary Tax Service Offices in Indonesia, one of which is the Primary Tax Service Office in Bekasi, has various ways to increase the satisfaction of taxpayers for the services provided. This study aims to determine the accuracy of taxpayers' satisfaction using data mining techniques using the Decision Tree C4.5 Algorithm with Particle Swarm

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Sudini, Luh Putu, Nella Hasibuan, and Made Wiryani. "PENGENAAN PAJAK PADA PERJANJIAN PENGIKATAN JUAL BELI HAK ATAS TANAH DI DENPASAR." DiH: Jurnal Ilmu Hukum 16, no. 1 (2020): 114–22. http://dx.doi.org/10.30996/dih.v16i1.3075.

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-Considering that tax is one of the sources of state revenue originating from public contributions to the State treasury. According to Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, Indonesia is a rule of law. Tax collection based on laws that can be forced without the services of compensation (contravention) that can be directly demonstrated and used to pay for public expenditure and the construction of public facilities. Taxes in Indonesia are currently one of the largest sources of revenue for the nation's development in order to achieve prosperity for its ci

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Ridwan, Muhammad, and Nadya Anggara Putri. "Analisis Kualitas Pelayanan Fiskus Dalam Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pelayanan Pajak Pratama Majalaya)." Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 6, no. 3 (2024): 208–28. https://doi.org/10.15575/jbpd.v6i3.44206.

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Taxes are the main source of state revenue used to finance various development programs and public services. The success of tax collection is highly dependent on taxpayer compliance, both individuals and business entities. One of the factors that influence taxpayer compliance is the quality of service provided by tax authorities or tax officers at the tax office. This study aims to analyze the effect of the quality of fiscal services at the Majalaya Primary Tax Service Office (KPP) on individual taxpayer compliance in reporting Annual Tax Returns (SPT). Several previous studies have shown that

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Hartono, Budi, Sirman Dahwal, and M. Darudin. "THE IMPLEMENTATION OF REGULATION OF THE MINISTER OF RELIGIOUS AFFAIRS OF THE REPUBLIC OF INDONESIA NUMBER 12 YEAR 2016 REGARDING THE MANAGEMENT OF NON-TAX STATE REVENUES ON MARRIAGE FEE OR RECONCILIATION OUTSIDE THE DISTRICT OFFICE OF RELIGIOUS AFFAIRS AT THE DISTRICT OFFICES OF RELIGIOUS AFFAIRS IN BENGKULU CITY." Bengkoelen Justice : Jurnal Ilmu Hukum 10, no. 1 (2020): 95–106. http://dx.doi.org/10.33369/j_bengkoelenjust.v10i1.11359.

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One of the sources of non-tax state revenues from the District Office of Religious Affairs comes from the marriage fees that are carried out outside the District Office of Religious Affairs, as stipulated in the Regulation of the Minister of Religious Affairs of the Republic of Indonesia Number 12 Year 2016. This Regulation of the Minister of Religious Affairs is applied in all District Offices of Religious Affairs in every City or Regency in Indonesia. The formulations of the problem investigated in this study were: (1) How was the Implementation of the Regulation of the Minister of Religious

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Najwa, Haritsatun, Iwan Sidharta, Dhea Bunga Annisa, and Riska Yuni Astuti. "Effect of Tax Collection by Force Letter on Corporate Income Tax Revenue." Acman: Accounting and Management Journal 4, no. 2 (2025): 200–211. https://doi.org/10.55208/aj.v4i2.183.

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Tax collection by forced letter is essential in optimizing corporate income tax revenues. The issuance of the forced letter serves as an official and firm reminder for business entities to comply with tax obligations, which suggests a significant increase in tax awareness among business entities. This research aims to determine and analyze tax collection by forced letter at one of the tax services offices in Bandung, corporate income tax revenue at one of the tax services offices in Bandung, and the magnitude of the influence of tax collection by forced letter. This research uses a quantitativ

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Ma'ruf, Solehan, Ayuning Budiati, and Soesilo Wibowo. "Analysis of Tax Service Quality and Taxpayer Satisfaction During the Covid-19 Pandemic at the Pratama Tax Office Cileungsi, Bogor, West Java, Indonesia." Sinergi International Journal of Accounting and Taxation 1, no. 3 (2023): 156–67. http://dx.doi.org/10.61194/ijat.v1i3.134.

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Service is the effort to achieve public service quality for taxpayers, all services are provided through Integrated Service Centers (ISC) at each Tax Service Office (TSO) and at Tax Service, Counseling, and Consultation Offices (TSCTCO) throughout Indonesia's tax areas, and taxpayers' satisfaction with the services provided by KPP Pratama Cileungsi, as well as the initiatives undertaken and planned by KPP Pratama Cileungsi to improve service quality during the Covid-19 pandemic. This study identified several issues: 1) Taxpayer satisfaction with tax services at the Tax Service Office KPP Prata

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Bandiyono, Agus, and Rama Daneshwara. "ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE." Dinasti International Journal of Digital Business Management 1, no. 1 (2020): 11–28. http://dx.doi.org/10.31933/dijdbm.v1i1.73.

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This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have pe

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Robby Wahyudi, Ulfi Nurfaiza, and Fikri Amiruddin Imsani. "Digital Public Relations Strategy for Promoting E-Filing Services to Enhance Public Service at the Pratama Tulungagung Tax Office." Feedback International Journal of Communication 1, no. 3 (2024): 165–77. http://dx.doi.org/10.62569/fijc.v1i3.52.

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The Pratama Tulungagung Tax Service Office is embracing the rapid advancements in technology, which necessitates the use of digital media to enhance its operations, particularly in public service delivery. This study aims to investigate the digital public relations (PR) strategies employed to promote E-Filing services and improve public service quality at the Pratama Tulungagung Tax Service Office. Specifically, the research examines how digital PR leverages social media platforms, such as Instagram, Facebook, Twitter, and YouTube, to communicate effectively with the public. By utilizing these

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Skripchenko, N. Yu. "Liability for illegal execution of activities on provision of consumer credit (loans): current status and perspectives for improvement." Law Enforcement Review 7, no. 1 (2023): 103–12. http://dx.doi.org/10.52468/2542-1514.2023.7(1).103-112.

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Consumer lending services are among the most demanded in the financial market. The high socio-economic significance of the activities of entities providing consumer loans is increasing in the context of regional imbalances in the implementation of banking services and the focus of credit institutions on clients with a certain income and stable income. Solving the problems of the availability of financial services for citizens living in small settlements, as well as persons who cannot receive funds from credit institutions due to low income, negative credit history, lack of collateral, microcre

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Luh, Kade Datrini, Krisna Yudha Cokorda, and Kadek Putri Wulandari Ni. "The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax." Journal of Economics, Finance and Management Studies 07, no. 03 (2024): 1525–34. https://doi.org/10.5281/zenodo.10812255.

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This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multip

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Fitriani, Nur, Ramlan Ramlan, Ganjar Nurul Fajar, and Aris Dianto. "Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services." Electronic, Business, Management and Technology Journal 2, no. 1 (2024): 22–32. http://dx.doi.org/10.55208/ebmtj.v2i1.137.

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The Lagadar Village Office still uses a manual approach to calculate taxes on acquiring goods and services. This condition involves using a calculator and recording the calculations in a notebook. Consequently, the Treasurer frequently made errors while performing computations, whether misclassifying the tax type or inaccurately incorporating the tax rate. Moreover, the requirement to input tax computation data again before printing creates a challenge for the Treasurer in locating the necessary information in the notebook for monthly reporting to the leadership. Hence, there is a requirement

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Rahmah, Ruri Maulidia, and Ratna Septiyanti. "Implementation of e-filing system and Indonesian tax payer compliance." Asian Journal of Economics and Business Management 2, no. 1 (2023): 353–56. http://dx.doi.org/10.53402/ajebm.v2i1.265.

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This study was conducted in six tax service offices located throughout Lampung, namely Metro pratama tax service office, Bandar Lampung One pratama tax service office, Bandar Lampung Dua pratama tax service office, Natar pratama tax service office, Kotabumi pratama tax service office, and the Pratama Tax Service Office. Bandar Lampung Madya tax services. The purpose of this study was to determine the relationship between perceived ease of use of e-filing and individual taxpayer compliance in submitting annual tax returns and the quality of the e-filing system. return. review of the impact of i

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Soffan, Shofinurdin, Arif Bramantoro, and Ahmad A. Alzahrani. "Combination of machine learning and data envelopment analysis to measure the efficiency of the Tax Service Office." PeerJ Computer Science 11 (February 17, 2025): e2672. https://doi.org/10.7717/peerj-cs.2672.

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The Tax Service Office, a division of the Directorate General of Taxes, is responsible for providing taxation services to the public and collecting taxes. Achieving tax targets efficiently while utilizing available resources is crucial. To assess the performance efficiency of decision-making units (DMUs), data envelopment analysis (DEA) is commonly employed. However, ensuring homogeneity among the DMUs is often necessary and requires the application of machine learning clustering techniques. In this study, we propose a three-stage approach: Clustering, DEA, and Regression, to measure the effic

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Murniati, Riston G. Ahmad, and Dahniar. "KUALITAS PELAYANAN PUBLIK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA KENDARI." Journal Publicuho 7, no. 4 (2025): 2488–97. https://doi.org/10.35817/publicuho.v7i4.629.

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government income, particularly in Southeast Sulawesi Province. This study aims to analyze the impact of public service quality at the One-Stop Administration System Office (SAMSAT) in Kendari City on the compliance level of motor vehicle taxpayers. Data revealed that in 2023, the taxpayer compliance rate in Kendari City dropped to 68.50%, with 45,556 taxpayers out of 144,634 failing to fulfil their obligations. The findings indicate that the quality of public services, including accessibility, speed of service, clarity of information, and courteous attitudes of officers, significantly influen

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Pudijiastuti, Widanarni, and Djoko Sugiono. "ANALISIS KEEFEKTIFAN SISTEM ELEKTRONIK DAN PELAYANAN PERPAJAKAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Raba Bima, NTB)." Measurement Jurnal Akuntansi 16, no. 1 (2022): 70–79. http://dx.doi.org/10.33373/mja.v16i1.4061.

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Abstract In general, this study aims to determine the practice of electronic (online) taxation systems with indicators of the implementation of the e-filling system and tax services. Specifically, this study aims to determine the extent to which the effectiveness of the application of an electronic taxation system (online) and tax services affects tax revenue. The type of data used in this study is secondary data. This research is a type of qualitative descriptive research using three data collection techniques, namely observation, interviews, and documentation.The results of this study indica

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Ritonga, Bima Ari Agustian, Elida Florentina Sinaga Simanjorang, and Marlina Siregar. "Public Perception of the Quality of Motor Vehicle Tax Payment Services." Almana : Jurnal Manajemen dan Bisnis 7, no. 2 (2023): 311–18. http://dx.doi.org/10.36555/almana.v7i2.2164.

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Payment of motorized vehicle tax is an obligation that must be fulfilled by every vehicle owner as a contribution to the country's development. The Samsat Office is a government agency responsible for administering motor vehicle taxes. The Samsat Village Tax Outlet Office has an important role in assisting motorized vehicle owners to fulfill their vehicle tax payment administration as well as an effort to increase tax revenue, especially in the area around the Samsat outlet office. This research was conducted to find out the public's perception of the quality of service for paying motor vehicl

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Dinar, Muhammad Pranasa Aranta Syaiful. "ANALISIS ASPEK PERPAJAKAN ATAS JASA SEWA KANTOR VIRTUAL." Scientax 3, no. 1 (2021): 88–104. http://dx.doi.org/10.52869/st.v3i1.167.

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This study aims to analyze the taxation aspects of virtual office rental services. With the issuance of PMK-147/PMK.03/2017, it is hoped that taxpayers will find it easier to carry out their tax obligations related to virtual office rental services. Using a descriptive study approach, this qualitative research is expected to describe and understand the phenomenon of virtual office rental services with a deep focus. The study results indicate that there are still differences in the definition of a virtual office between taxpayers and the DGT, giving rise to the practice of imposing different vi

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Thaha, Abdurrahman Rahim, Rita Purnamasari, and Aji Fajar Suryo Antoro. "Taxpayer Satisfaction Transformation: A Text Mining Analysis of Service Delivery at Jakarta’s Tax Offices." Journal of Tax Reform 10, no. 3 (2024): 441–58. https://doi.org/10.15826/jtr.2024.10.3.177.

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Taxpayer satisfaction is critical to driving voluntary compliance and the overall effectiveness of the tax system. In Jakarta, service quality at the Tax Office (KPP) significantly affects taxpayer perceptions and satisfaction. Positive interactions with KPP foster trust in government institutions and increase voluntary tax compliance. This study uses advanced data analysis techniques to assess taxpayer satisfaction by analyzing more than 8,000 Google reviews of tax offices in Jakarta. Sentiment analysis categorizes reviews into positive, neutral and negative sentiments. Topic modeling with La

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Riningsih, Duwi, Krissantina Eferyn, and Nonni Yap. "Pengaruh Program Pengungkapan Sukarela (PPS) Sosialisasi Perpajakan dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak (KPP) Kota Kediri." Jurnal Ilmiah Raflesia Akuntansi 10, no. 1 (2024): 316–29. https://doi.org/10.53494/jira.v10i1.397.

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The purpose of this research is to determine the influence of the voluntary disclosure program (PPS) on Kediri City Taxpayer compliance, then the influence of socialization of new tax regulations given by tax officers to Taxpayers on Kediri City Taxpayer compliance and finally the influence of use digitalization of tax services as a medium for carrying out tax obligations towards taxpayer compliance in carrying out their tax obligations. The population in this study is all taxpayers registered at the Kediri City Tax Service Office and the number recorded is 110,300 taxpayers consisting of indi

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BAGIEŃSKA, Anna. "THE DEMAND FOR PROFESSIONAL KNOWLEDGE AS A KEY FACTOR OF THE DEVELOPMENT OF OUTSOURCING OF FINANCIAL AND ACCOUNTING SERVICES IN POLAND." Business, Management and Education 14, no. 1 (2016): 19–33. http://dx.doi.org/10.3846/bme.2016.313.

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The access to professional knowledge and specialists’ skills is possible for small enterprises thanks to the outsourcing of services. Purpose – The aim is to analyse the reasons for the outsourcing of accounting services and the factors influencing the choice of the accounting office. The specific aim is to evaluate the entrepreneur’s benefits resulting from using the knowledge of the specialists providing outsourcing services. Design/metodology/approach – A questionnaire survey was conducted among 120 entrepreneurs who outsource accounting services in the Podlaskie Region in Poland. Findings

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Cindea Corycha Putri and Rama Gita Suci. "Analisis Perhitungan dan Pelaporan Pajak Penghasilan Badan Pasal 25 Pada Pt Xyz." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 341–53. http://dx.doi.org/10.30640/ekonomika45.v11i2.2541.

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This research was made to analyze the calculation and reporting of PPH Article 25 carried out by the Accounting Services Office for PT XYZ as a client who has given confidence to the Accounting Services Office to handle the bookkeeping as well as taxation. By using sec-ondary data, researchers retrieved company financial report data in the form of a 2022 commercial profit and loss report which was used to analyze the company's Article 25 PPH calculations. The analytical method used is descriptive qualitative method. Based on the research conducted by the author, the conclusion is that it is ve

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Purnamasari, Dyah. "The Effects of Self-Assessment System and Tax Collection Letter on Value Added Tax Revenue at the Bandung Cibeunying Primary Tax Service Office." International Journal of Psychosocial Rehabilitation 24, no. 02 (2020): 2977–83. http://dx.doi.org/10.37200/ijpr/v24i2/pr200598.

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Martinus, Robert Hutauruk. "The influence of taxation behavior on income tax payment." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 1129–38. https://doi.org/10.5281/zenodo.8414036.

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This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regre

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Epraya Agustina Br. Surbakti, Keulana Erwin, and Isfenti Sadalia. "Factors That Influence Individual Taxpayer Compliance With Tax Sanctions As A Moderating Variable At The Binjai Pratama Tax Service Office." International Journal of Society and Law 2, no. 1 (2024): 11–33. http://dx.doi.org/10.61306/ijsl.v2i1.70.

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The aim of the research is to determine and analyze the influence of taxpayer awareness, tax knowledge, tax services, tax socialization, and taxpayer financial conditions, on individual taxpayer compliance with tax sanctions as a moderating variable at the Binjai Pratama Tax Service Office. This research was conducted by distributing questionnaires to individual taxpayers registered at the Binjai Pratama Tax Service Office, Binjai City, North Sumatra Province. The sampling method uses probability sampling with an incidental sampling approach, obtaining 100 samples of individual taxpayers from

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