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Bella, Yayang; Purwani, Tri; Listyawati, Ika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

Murinanda Amalya Parinduri; Nurbaiti Nurbaiti; Laylan Syafina

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This study aims to determine the effectiveness of E-Samsat Sumut Bermartabat as a medium of payment of Motor Vehicle Tax. The analysis method used is Descriptive Qualitative analysis using the Effectiveness formula. The data used are primary data and secondary data. The primary data was collected through interviews with two BPPRDSU employees as informants. For secondary data in this study in the form of documents, such as the Motor Vehicle Tax Revenue Report per year of BPPRDSU and Revenue per unit of E-Samsat BPPRDSU. The results of this study indicate that the presence of E-Samsat Sumut Bermartabat Post Covid-19 Pandemic which is where after the Covid-19 pandemic the interest in digital tran n / digital witnesses of the community has increased it can be seen from the increase in the use of E-Samsat Sumut Bermartabat as a medium for paying Motor Vehicle Tax, there is a difference in the level of Effectiveness from 2021 and 2022 which shows the level of Effectiveness in 2022 is higher than in the previous year, namely 2021 with a difference of 3.48%. This shows an increase even though it is still relatively not too big.

Reza Duta Apriliyanto; Lis Setyowati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study was to determine the effect of vehicle tax and price on the purchasing power of four-wheeled vehicles in the city of Surabaya. This type of research uses quantitative research. This study uses primary data and secondary data. The sampling technique used in this study is probability / random sampling technique using the slovin formula, so that the number of samples in this study is 100 respondents. The results of this study indicate that vehicle taxes and prices have an effect on the purchasing power of four-wheeled vehicles in the Surabaya city area, vehicle taxes and prices have a simultaneous effect on the purchasing power of four-wheeled vehicles in the Surabaya city area with R square values of 62.9% and 37.1 % influenced by other variables.    

Octhaviani; Ika Fathin Resti Martanti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Apron movement control personnel must have a license or competency certificate to prevent human error from occurring due to negligence of personnel at work. Drivers who drive GSE vehicles exceeding the maximum limit do not know the rules on the Air side, officers who do not wear vests when on the apron, and taxi way charie under repair. This study aims to determine the performance of Apron Movement Control (AMC) officers in supporting flight security and safety at Supadio Pontianak International Airport, to find out the obstacles encountered by Apron Movement Control (AMC) officers. In supporting flight safety and security at Supadio Pontianak Airport, and to find out the efforts made to improve the performance of AMC officers in supporting flight safety and security at Supadio Pontianak Airport. In conducting research, the author uses qualitative research methods, which aim to find, analyze and manage data obtained from direct events that occur in the field by understanding social interactions through interviews and observations. This research was conducted at PT. Angkasa Pura II (persero) Supadio Pontianak International Airport at the Apron Movement Control (AMC) Unit from 01 January 2023 to 30 January 2023. Data analysis techniques used in this study include: data reduction, data display and conclusions. The results of this study indicate that the AMC unit at Supadio Pontianak International Airport has been very good at supporting flight safety and security as seen from the personnel. Actions to overcome safety and security risks that are implemented in the work environment of the AMC unit are implemented by plotting parking stands and coordination with towers and GH. The obstacles encountered by the AMC unit included the lack of Apron Movement Control unit personnel, as well as the condition of Charlie's taxiway which had a slight crack which could result in accidents and incidents. Efforts are being made to improve the performance of AMC unit officers in supporting flight security and safety, namely by minimizing existing human resources so that they can run well and stay focused on the duties of each AMC unit personnel.

Ni Made Putri Udiyani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Rasul Hamidi; Muhammad Rivandi

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax.  The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.

Abyan Mu’aafii Satriya; Ayu Nugraheni

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

Wage Suratman; Elyanti Rosmanidar; Yuliana Safitri

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.

Milleani, Artin; Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

Asri Ayu Lestari; Okkeu Fhenica Wini Sari; Karyadi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

Jatmiko Ariseto

Prospect : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

The aim of this research is the need for a study and evaluation to determine the implementation of the motor vehicle tax sanction exemption program, supporting programs other than motor vehicle tax sanction exemption and how the motor vehicle tax sanction exemption program increases public awareness and compliance in paying taxes, so that income from the tax sector motorized vehicles can achieve the value targeted by the Provincial Government. This research uses a descriptive qualitative method by determining sources using purposive sampling techniques, namely decisions taken by research about who needs to be interviewed, when to make observations, or what documents or how many documents need to be studied. The data collection methods used were interviews, documentation, literature study and observation. This research uses data analysis according to Miles and Huberman where the stages are data reduction, data presentation, and drawing conclusions. The results of the research show that the policy in Governor Regulation (Pergub) Number 25 of 2021 dated 06 May 2021 concerning the motor vehicle tax sanction exemption program can work. smoothly according to the expected targets and realization, and effective in increasing public compliance and awareness in paying their taxes. Through other supporting programs, namely Samsat Siaga, Mitra Putra Bangsa, and D2D (door to door). These three programs really help increase public awareness and compliance in paying their taxes. And there is a policy of deleting people's vehicle data if they do not pay taxes for 2 (years), so that taxpayers are expected to be aware and obedient to carry out their obligations to pay taxes on time. 

Rahayu Nugraheni Rachmawati; Eka Satria Wibawa

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office