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Journal articles on the topic 'The tax office'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Riyanto, Alif Theria Rif’ana, and Sri Langgeng Ratnasari. "The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two." International Journal of Scientific and Management Research 05, no. 02 (2022): 311–17. http://dx.doi.org/10.37502/ijsmr.2022.5220.

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The research is about The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two. The sample in this research is 150 taxpayers selected from 250 taxpayers registered at Large Taxpayer Office Two. This research is using questionnaire as an instrument of data collection that is related to Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting to Tax Revenue. Based on the result of this research is found, there is a positive effect of Excellence Service, Integrity of Tax Officer, and Electronic Tax Re

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Siswantoro, Dodik, and Sri Nurhayati. "Preparedness Response of Indonesian Tax Offices Concerning the Zakat as a Taxable-Income Deduction." International Journal of Zakat 1, no. 1 (2016): 50–63. http://dx.doi.org/10.37706/ijaz.v1i1.6.

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This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone interviews. Seven tax offices, including service centers, were interviewed in March 2012. The paper provides evidence that each tax office had different responses, provided less information, and acted unsupportive on the issue. In addition, the process

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3

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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4

Sole, T. C. "The Puzzle of Life Office Tax." British Actuarial Journal 1, no. 1 (1995): 79–105. http://dx.doi.org/10.1017/s1357321700000957.

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ABSTRACTThis paper takes a broad look at tax in general and some of the tax issues peculiar to life offices. A theoretical model for the taxation of life offices and their policyholders is then developed. Moving from theory to practice, the paper then offers its own solution to the ‘puzzle’. Appended by way of background reading are brief histories and summaries of life office tax in the UK, New Zealand, USA and Canada.

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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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Imani, M. Fathrezza, and Imahda Khoiri Furqon. "Pengaruh Pengetahuan, Sanksi, Kesadaran dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Pajak." Velocity: Journal of Sharia Finance and Banking 2, no. 1 (2022): 53–72. http://dx.doi.org/10.28918/velocity.v2i1.5080.

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 This research was conducted with the aim of analyzing the effect of Knowledge, Sanctions, Awareness and Service Quality of Tax Officers on Taxpayer Compliance. Data obtained through a questionnaire distribution survey and supported by the Regional Office or Regional Office of the Directorate General of Taxes. The analytical method used is descriptive quantitative. The test results show that partially Tax Knowledge has a significant effect on Taxpayer Compliance, Tax Sanctions have no significant effect on Taxpayer Compliance, Tax Officer Service Quality has no significant effect on Taxp

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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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Subagio, Sifa Rhodatul Jannah, and Maya Aresteria. "Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office." BIMA Journal (Business, Management, & Accounting Journal) 4, no. 2 (2023): 173–80. http://dx.doi.org/10.37638/bima.4.2.173-180.

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MSME have an important role in the economy in Indonesia, this is reflected in their number which reaches 99% of all business units, and the contribution of MSMEs themselves to GDP also reaches 60.5%. Along with the increasing business development, the government also continues to issue new regulations regarding MSME taxation. One of them is the regulation regarding the change in tax rates from 1% to 0.5%. However, along with the rapid growth of MSME taxation, this is not supported by the level of compliance. Along with the continued enactment of new regulations issued by the government, this s

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WIDIGINANTRI, Ni Nyoman Ayu, AA Ayu Erna TRISNADEWI, and I. Gusti Ayu Athina WULANDARI. "The Effect Of Tax Audit, Tax Collection And Tax Socialization On Revenue Tax Personnel At The Service Office Tax Primary Denpasar East." Journal of Governance, Taxation and Auditing 1, no. 1 (2022): 16–21. http://dx.doi.org/10.38142/jogta.v1i1.295.

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The purpose of this study was to determine the effect of tax audits, tax collection and tax socialization on individual tax receipts at the East Denpasar Pratama Tax Service Office. This study uses primary data in the form of a questionnaire, the data is obtained directly from the source through respondents' answers at the East Denpasar Pratama Tax Service Office. The population in this study includes individual taxpayers who are registered at the East Denpasar Pratama Tax Service Office, amounting to 129,542 people. The research sample amounted to 100 respondents with a sampling technique tha

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Masril, Masril. "Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Bangkinang." Economics, Business and Management Science Journal 1, no. 2 (2021): 91–99. http://dx.doi.org/10.34007/ebmsj.v1i2.139.

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The purpose of this study was to determine whether there is an effect of NPWP ownership obligations on tax receipts at the Bangkinang Pratama Tax Service Office, to find out whether there is an effect of tax audits on tax receipts at the Bangkinang Pratama Tax Service Office, to determine whether there is an effect of tax collection on tax receipts at the Pratama Tax Service Office. Bangkinan, and to find out whether the NPWP ownership obligation, tax audit and tax collection have a simultaneous effect on tax revenues at the Bangkinang Primary Service Office.

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Nurmaya, Karina, and Lissa Rosdiana Noer. "The Effect of Taxable Person Compliance and Tax Collection on Value Added Tax Revenue." Jurnal Indonesia Sosial Teknologi 6, no. 1 (2025): 392–406. https://doi.org/10.59141/jist.v6i1.8869.

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The development of the amount of tax arrears from time to time shows an increasing amount and has not been balanced with its disbursement activities, for that it is necessary to carry out tax collection actions based on applicable laws and regulations. This study aims to determine whether there is an effect of taxable person compliance and tax collection on value added tax revenue at the primary tax service office in the city of Bandung. The research method used is quantitative descriptive. Determination of the sample using total sampling with a total of 4 primary tax service offices. The test

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Inayah, Nur Lailiyatul, Ria Dini Apriliasari, and Armadia Eka Nurjannah Juwari. "Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM." Jurnal Sistem Informasi, Akuntansi dan Manajemen 4, no. 2 (2024): 160–67. http://dx.doi.org/10.54951/sintama.v4i2.638.

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This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates

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Susan Grace V. Nainggolan. "Pengaruh Penagihan Pajak Dengan Surat Tegur dan Surat Paksa Terhadap Pencairan Tunggakan Pajak pada Kantor Pelayanan Pajak Medan Timur." Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi 7, no. 1 (2021): 25–34. http://dx.doi.org/10.47663/abep.v7i1.185.

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This study aims to determine the effect of tax collection with a warning letter on the disbursement of tax arrears at the East Medan tax office, to know the effect of tax collection with a warrant on the disbursement of tax arrears at the East Medan tax office and to determine the effect of tax collection with warning letters and warrants. against the Disbursement of Tax Arrears at the East Medan Tax Service Office. The population in this study is the report on the number of warning letters and warrants issued and the number of tax disbursements at the East Medan Tax Service Office for 5 as ma

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Francisca Chaidil. "The Influence of Tax Knowledge and Tax Sanction on Taxpayer Compliance in East Medan Tax Office." Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi 9, no. 2 (2023): 125–37. http://dx.doi.org/10.47663/abep.v9i2.426.

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This study aims to determine the effect of tax knowledge on taxpayer compliance in East Medan Tax Office, to know the effect of tax sanction on taxpayer compliance in East Medan Tax Office, to know the effect of tax knowledge and tax sanction on taxpayer compliance in East Medan Tax Office. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data. The data source is primary data were obtained from results of distributing questionaires to individual taxpayer as annual tax return in East Medan Tax Office. The result shows that tax

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15

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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Kukrer, Ceyda, and RabiaTugba Egmir. "PERCEPTION OF TAX OFFICE EMPLOYEES FOR THE USE OF BLOCKCHAIN TECHNOLOGY IN TAX OFFICE." International Journal of Advanced Research 6, no. 12 (2018): 638–49. http://dx.doi.org/10.21474/ijar01/8183.

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Sata, Mahendra Bayu. "Pengaruh Sikap, Lingkungan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak." Media Ilmiah Akuntansi 9, no. 2 (2021): 109–20. https://doi.org/10.34208/mia.v9i2.11.

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The aim of this study was to determine the effect of Attitude, Environment, and Tax Awareness on Tax Compliance at Sukoharjo Tax office. Population on this study were All Registered Taxpayers at Sukoharjo Tax office. The study was conducted during 2021. Sampling used random selection, especially for taxpayers who have a large tax risk or potential, number of samples determined was 10 registered taxpayers at Sukoharjo Tax Office until 2021. The Data source in this study used to primary data obtained from The informants by means of interviews and observations and secondary data, collected via do

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Dewi, Maya Safira, Aries Wicaksono, and Stefanus Ariyanto. "The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia." Global Journal of Business and Social Science Review (GJBSSR) Volume 4 (2016: Issue-3) 4, no. 3 (2016): 91–97. http://dx.doi.org/10.35609/gjbssr.2016.4.3(13).

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Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of

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Alvin Jessen. "The Influence of Tax Rates and Tax Sanctions on Taxpayers' Tax Receipts at the Medan Timur Pratama Service Office." Outline Journal of Management and Accounting 1, no. 1 (2022): 1–7. http://dx.doi.org/10.61730/ojma.v1i1.1.

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This study aims to determine the effect of tax rates and tax sanctions on taxpayers' tax receipts at the Pratama Medan Timur Tax Service Office. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of primary data. The population in this study is the Tax Office Pratama Medan Timur as many as 46.902 people. From the population, selected by incidental sampling technique and obtained as many as 100 respondents. The results of the research analysis show that the tax rate has a significant effect on taxpayers'

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Suryani, Agistina, Siti Mialasmaya, Djajun Juhara, and R. Deni Purana. "Effect of Tax Extensification on Income Tax Revenue." Acman: Accounting and Management Journal 3, no. 1 (2023): 15–20. http://dx.doi.org/10.55208/aj.v3i1.54.

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This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the ef

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Zulianto, Indra Wahyu, Riduan Masud, and Nining Purwati. "Pengaruh Self Assessment System, Pemeriksaan, dan Penegakan Hukum Pajak Bank Syariah terhadap Penerimaan Kantor Pelayanan Pajak Pratama Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 364–86. https://doi.org/10.36088/assabiqun.v7i3.5658.

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The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law enforcement of Islamic Banks on tax revenue at the West Mataram Pratama Tax Service Office. This study used a saturated sampling technique by selecting 97 employee samples at the West Mataram Pratama Tax Service Office. This study used primary data from questi

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Bate, Maria Magdalena. "ANALISIS SISTEM PELAKSANAAN PENGHITUNGAN PAJAK ATAS KENDARAAN BERMOTOR DALAM MENINGKATKAN PAJAK DAERAH DI KANTOR SAMSAT GUNUNG SITOLI." Jurnal Akuntansi, Bisnis dan Ekonomi 4, no. 2 (2018): 1163–84. http://dx.doi.org/10.33197/jabe.vol4.iss2.2018.179.

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Motor Vehicle Tax (PKB) is the implementation of regional taxes on motorized vehicles. The object of motor vehicle tax is proof of ownership or power of motorized vehicles, while the subject of motorized taxation is an individual or entity that owns or controls a motorized vehicle. The purpose of this study is to find out the system of implementation of Roda 2 motor vehicle tax (PKB) at the Office of the Gunungsitoli Single Roof Single Administration System (SAMSAT). The type of research in this study uses a type of qualitative descriptive research with data collection techniques of observatio

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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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Hanifah, Imas Septiyani, and R. Ery Wibowo Agung S. "PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG." MAKSIMUM 3, no. 1 (2016): 1. http://dx.doi.org/10.26714/mki.3.1.2012.1-11.

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One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the

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Laksono, Kurniawan Panji, and Diah Widyawati. "EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 11, no. 2 (2018): 61–74. http://dx.doi.org/10.48108/jurnalbppk.v11i2.318.

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This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical ef

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Tenriwaru, Tenriwaru, Zahara Saputri, and Darwis Lannai. "The Effect of Taxpayer Compliance, Use of E-Filing, Tax Audit, and Tax Avoidance on Tax Revenue at Tax Service, Extension, and Consultation Office (KP2KP) Sengkang Wajo District." AJAR 7, no. 01 (2024): 91–111. http://dx.doi.org/10.35129/ajar.v7i01.487.

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This study aims to determine the effect of taxpayer compliance, use of e-filing, tax audit, and tax avoidance on tax revenues. The research hypothesis uses a theoretical/concept basis supported by previous studies with the same variables. This research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Sengkang, Wajo Regency. This research is descriptive quantitative research, which uses primary data. The sample of this research is Tax Service, Counseling, and Consultation Office Taxpayers (KP2KP) of Sengkang, Wajo Regency, totaling 100 people. The hypothesis test us

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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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Suryani, Agistina, Siti Mialasmaya, Djadjun Juhara, and R. Deni Purana. "The Effect of Tax Extensification on Income Tax Revenue." Acman: Accounting and Management Journal 3, no. 1 (2023): 15–20. https://doi.org/10.55208/j.v3i1.54.

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This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the ef

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Calderón Tarrillo, Martha Irene, and Mirtha Haydee Ubillús Velásquez. "The tax audit and its incidence in the tax collection." SCIÉNDO 26, no. 4 (2022): 401–5. http://dx.doi.org/10.17268/sciendo.2023.058.

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The general objective of this investigation was to determine the incidence of tax inspection in the tax collection of the Chimbote Zonal Office for the years 2018 -2021, the type of study was non-experimental, descriptive, correlational and longitudinal. To carry out this study, data was collected from the SUNAT website on the collection that was achieved in the Chimbote Zonal Office during the years 2018 to 2021. I worked with a population of 32 officials who provided statistical data on the number of partial and definitive control processes initiated by the Chimbote Zonal Office in the last

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Wijaya, Tony, and Nerys Lourensius L.T. "Anteseden Sensitivitas Etika Auditor Pajak." Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship 2, no. 1 (2012): 40. http://dx.doi.org/10.30588/jmp.v2i1.79.

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<span><em>This research aims to test the influence of modern tax administration </em><span><em>to tax auditor ethical sensitivity in DJP (Direktorat Jenderal Pajak) Jakarta </em><span><em>Regional Office. Sample in this research is tax auditor in DJP Jakarta Regional </em><span><em>Office. Sample selection is performed based on purposive sampling, there are </em><span><em>182 responder which have been fulfilling the conditions needed. Data collecting </em><span><em>conducted by disseminating q

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Mariana, Citra, Diah Andari, and Nadila Andriana. "Factors Affecting Taxpayer Compliance." Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) 12, no. 1 (2024): 35. http://dx.doi.org/10.25157/je.v12i1.12793.

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The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individu

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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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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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Putra, Fajar Surya, and Yeni Farida. "Domestic transfer pricing adjustments." Scientax 5, no. 2 (2024): 148–67. http://dx.doi.org/10.52869/st.v5i2.557.

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According to some experts, domestic transfer pricing correction is believed not to impact the national tax revenue. This is based on the assumption that any increase in tax revenue resulting from the correction at one tax office will be offset by a decrease of the same amount at another tax office (zero-sum-game). This research uses a qualitative method by using a case study approach to describe the impact of domestic transfer pricing correction on national tax revenue. All case studies happened at the Jakarta Gambir Two Tax Office from January to October 2022. This tax office was chosen becau

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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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Perdana, Efrie Surya, and A. A. N. B. Dwirandra. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM." E-Jurnal Akuntansi 30, no. 6 (2020): 1458. http://dx.doi.org/10.24843/eja.2020.v30.i06.p09.

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This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After ful

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Primananda, Presta Ditya, Muh Salahuddin, and M. Syawahid. "Pengaruh Literasi Keuangan, Persepsi Resiko, dan Persepsi Imbal Hasil terhadap Minat Investasi Sukuk Tabungan di KPP Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 405–29. https://doi.org/10.36088/assabiqun.v7i3.5662.

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Investment is a commitment to a certain amount of funds or other resources that are made now, with the aim of gaining profit in the future. Investment can also be said as a delay in the use of consumer goods for productive things in a certain period of time. The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law e

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Yogantara, Komang Krishna, Gde Herry Sugiarto Asana, and Sarita Vania Clarissa. "Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak." Jurnal Akuntansi Profesi 12, no. 2 (2021): 491. http://dx.doi.org/10.23887/jap.v12i2.41405.

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Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and

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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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Hardini, Resti, and Kumba Digdowiseiso. "The Impact of Service Excellence on Customer Satisfaction in Tax Service Offices: A Systematic Literature Review." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (2023): 776–84. http://dx.doi.org/10.57178/atestasi.v6i2.765.

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The principle of customer satisfaction becomes very relevant in tax agencies, where good service can create a positive experience for taxpayers. This research aims to determine how the implementation of Service Excellence at the Tax Service Office influences customer perception and satisfaction and to choose the positive impact of Service Excellence on interactions between tax officers and taxpayers on the level of customer satisfaction at the Tax Service Office. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to suppo

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Pratiwi, Endang Tri. "PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Restitusi : Jurnal Riset Perpajakan 3, no. 1 (2024): 36–44. https://doi.org/10.33096/restitusi.v3i1.1108.

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ABSTRACT This study aims to analyze the effect of modernization of the tax administration system, tax literacy, and tax sanctions on taxpayer compliance at the North Makassar Pratama Tax Service Office (KPP). Tax compliance data at the North Makassar Pratama Tax Service Office shows an increase each year, but the number of taxpayers reporting Annual Tax Returns does not match the number of registered taxpayers. This study uses a quantitative method with a survey method through the distribution of questionnaires to individual taxpayers. The population in this study were taxpayers registered at

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Wahyuni, Neni, Idhar Yahya, and Sirojuzilam . "Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office." International Journal of Research and Review 8, no. 12 (2021): 557–68. http://dx.doi.org/10.52403/ijrr.20211268.

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This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting indivi

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Laksmi Puspita Yanti, Putu, and Putu Ery Setiawan. "Pengaruh Penerapan E-Filing pada Kepatuhan WPOP dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 30, no. 8 (2020): 1900. http://dx.doi.org/10.24843/eja.2020.v30.i08.p01.

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This study aims to determine the effect of the application of e-filing on compliance of individual taxpayers in North Badung Primary Tax Office with tax dissemination and internet understanding as moderating variables. The number of samples used in this study were 100 respondents out of 26,624 populations of individual taxpayers in North Badung Primary Tax Office in 2019. The data analysis technique used are simple linear regression test and the Moderated Regression Analysis (MRA) interaction test. The results showed that the application of e-filing has a positive and significant effect on the

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Karsam, Karsam, Djenni Sasmita, Susana Dewi, Solihin Solihin, Bambang Tedja, and Agnes Ksp. "PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 3 (2022): 370–81. http://dx.doi.org/10.31258/current.3.3.371-382.

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Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows t

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Rumaizha, Riri, and Asep Supriatna. "Pengaruh Penerapan Faktur Pajak Elektronik (E-Faktur) Terhadap Kepatuhan Wajib Pajak Untuk Pelaporan SPT Masa PPN Pada KPP Pratama Bandung Cibeunying." JRAK (Jurnal Riset Akuntansi dan Bisnis) 8, no. 2 (2022): 1–9. http://dx.doi.org/10.38204/jrak.v8i2.552.

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This project aims to see The Effect of Electronic Tax Invoice (e- Invoice) on Taxpayer Compliance in Reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office. The independent variable used is electronic tax invoice while the dependent variable is taxpayers compliance in reporting VAT Periodic Tax Return. The population in this project were taxable entreprenuers which registered in Cibeunying Regional Tax Office, whom using e-Invoice by number of sample are 50 taxable entrepreneurs. Data collection technique are performed by literature studies and questionnaires, while SPSS used for

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Safinatunnayah, Zihan Ayu. "PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP EFEKTIFITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK CIMANGGIS." Jurnal Bina Akuntansi 10, no. 2 (2023): 651–75. http://dx.doi.org/10.52859/jba.v10i2.465.

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The purpose of this study is to study the effect of tax audit, tax collection and taxpayer compliance toward tax revenue in Pratama Tax Service Office Depok Cimanggis in the period 2016-2019. This study uses an explanation method. The study population in this study were all taxpayers registered at the Depok Cimanggis Primary Tax Office. The sampling technique used was convenience sampling with 48 (forty eight) samples of monthly tax reports selected. The data collection technique in this study used document review, namely data collection was carriedout by examining the monthly tax reports at t

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Gita, Endah Kartika, Agus Haryono, and Dyah Ani Pangastuti. "Pengaruh intensifikasi pajak dan ektensifikasi pajak terhadap penerimaan pajak di era pandemi covid-19 (studi empiris pada Kantor Pelayanan Pajak Pratama Mojokerto)." Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) 5, no. 1 (2023): 10–19. http://dx.doi.org/10.26905/j.bijak.v5i1.9353.

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This research aims to analyze the impact of tax intensification and tax extensification on tax revenue in the covid-19 pandemic era at the Mojokerto Primary Tax Service Office. The independent variables in this research consist of tax intensification and tax extensification. While the dependent variable in this research is tax revenue. This research uses Multiple Linear Regression Analysis. The type of data in this research is secondary data, time series data as much as 60 months for 5 years, from January 2016 to December 2020. The results of this research show that partial tax intensification

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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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Angel Barus, John, Idhar Yahya, and Rujiman Rujiman. "FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2, no. 1 (2022): 75–82. http://dx.doi.org/10.54443/ijebas.v2i1.173.

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This study aims to examine and analyze the factors that can affect the compliance of individual taxpayers at the Pratama Medan Timur Tax Service Office with sanctions as moderating variables. This study uses primary data with a sample of 99 individual taxpayers using purposive sampling method. The data analysis technique used multiple linear regression analysis using a data processing application program, namely Stata 14. This research was carried out at the Pratama Tax Service Office in East Medan. The results of this study indicate that tax socialization, tax services, tax audits and taxpaye

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Mulatsih, Sri, Suratno Suratno, and Darmansyah Darmansyah. "Trust Sebagai Pemoderasi Atas Anteseden Terhadap Voluntary Tax Compliance Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Depok Cimanggis." Liquidity 6, no. 2 (2017): 81–94. http://dx.doi.org/10.32546/lq.v6i2.26.

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The aim of this research is to know the effect of the demographic factors (age, education, the gross income, economic condision and taxpayer religiouity), self assessment system, and consultation Account Representative toward voluntary tax compliance and also to know trust in authorities is a variable that moderate the effect of the demographic factors, self assessment system, and consultation Account Representative against the voluntary tax compliance in Depok Cimanggis Small Tax Office. The Data were obtained by using quetionnaires to 100 respondents in Depok Cimanggis Small Tax Office. Data

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