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Destari Nurlaila Damanik; Yunita Sari Rioni

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

Puspitaningrum, Talia Endah; Mindarti, Ceacilia Sri

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

This research aims to understand the factors influencing demand for tax e-filing. Population as the object of the research is individual taxpayers in the city of Pati. Respondents taken for research through the 318 individual taxpayers. Technique data collection in this research using a questionnaire. The Statistical Package for the Social Science (SPSS) version 26 is used to assist the process of data analysis in this research. The conclusion of this research is that security and privacy has no effect on the use of e-filing, perceived satisfaction has a positive and significant effect on the use of e-filing, experience has a positive and significant effect on the use of e-filing, and knowledge has a positive and significant effect on the use of e-filing.

Venni Yolanda; Tri Inda Fadhila Rahma; Arnida Wahyuni Lubis

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This research is based on the influence of understanding tax regulations, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Medan City. This research aims to determine the effect of understanding tax regulations, tax rates and taxpayer awareness on restaurant taxpayer compliance. Understanding tax regulations is knowledge and understanding of the rights and obligations as a taxpayer, tax rates are knowledge and understanding of PKP and tax rates, taxpayer awareness is awareness that paying taxes is an obligation. and taxpayer compliance is complying with the rules set by taxation. This research uses a quantitative method with an associative approach, data collection techniques using questionnaires. The sample size in this research was 40 restaurants in Medan City. The sampling technique uses random sampling technique. Data were analyzed using multiple linear regression methods. The results of the research show that Law Number 28 of 2007 explains the General Provisions and Procedures for Taxation and Medan City Regional Regulation Number 12 of 2003 discusses restaurant taxes and the tax rates imposed, tcount for variable X1 (0.699) is smaller than ttable ( 2,028) then it can be said that partial understanding of tax regulations does not have a significant effect on restaurant taxpayer compliance and the restaurant tax rate is 10% (ten percent) of the restaurant tax base, namely the amount of payments made to restaurants, t calculated for variable X2 (2,349 ) is greater than ttable (2.028), so it can be said that the tax rate has a significant influence on restaurant taxpayer compliance, while taxpayer awareness in paying taxes is the taxpayer's behavior in the form of views or feelings involving knowledge, belief and reasoning accompanied by a tendency to acting in accordance with the regulations provided by the tax provisions system, tcount for variable The research results from the simultaneous test hypothesis with a significance level of 5% show that Fcount (9.292) is greater than Ftable (2.87) so that all independent variables consisting of understanding of tax regulations, tax rates and awareness of taxpayers simultaneously have a significant effect on the dependent variable, namely restaurant taxpayer compliance.

Moh. Khusen Nur Iman; Titi Rahmawati; Roni Roni

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

Marialen Rosfinte Nona Lado

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

Mustakim, Khanif Satriani Citra; Ratnawati, Juli

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2023 Sekolah Tinggi Ilmu Ekonomi Totalwin

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.

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.

yenti; Elyanti Rosmanidar; Marissa Putriana

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

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.