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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sukoharjo
Wahyu Dwi Handayani
; Hadi Samanto
; Sri Laksmi Pardanawati
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 2
, No 3
(2025)
The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Manageme...
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Realisasi Pajak Reklame, Potensi Pajak Reklame Dan Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Boyolali
Bella Dwi Saputri
; Hadi Samanto
; Sri Laksmi Pradanawati
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 2
, No 3
(2025)
This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findi...
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Pengaruh Pengetahuan Literasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Hotel di Kabupaten Boyolali
Naomi Anjani Saktyaningrum
; Hadi Samanto
; Darmanto, Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 2
, No 3
(2025)
This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance wit...
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Analisis Laju Pertumbuhan Pajak Hiburan dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Sukoharjo
Annisa Destein Cindy Qiawati
; LMS Kristiyanti
; Hadi Samanto
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 2
, No 3
(2025)
This study aims to “analyze the growth rate and contribution of entertainment tax to Regional Original Income (PAD) in Sukoharjo Regency during the period 2019 to 2024. Entertainment tax is one type of regional tax that has the potential to increase PAD revenue if managed optimally. The method used in this study is quantitative descriptive with a documentation, observation and interview approach using data on the realization of entertainment tax revenue and total PAD from the Sukoharjo Regency R...
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