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Analisis Tingkat Kepuasan Wajib Pajak terhadap Pelayanan di Kantor Samsat Makassar II
Jesica Jesica
; Mesi Melisa Lambe
; Sita Yubelina Sabandar
; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
Efforts to improve taxpayer satisfaction are indeed targets in many regions. The key to achieving success is success in understanding taxpayer desires and satisfaction, so that SAMSAT is required to provide quality services and can provide added value to services for taxpayers. This research aims to determine taxpayer satisfaction with services at the Makassar II Samsat Office. The methods used in this research are the observation method and questionnaire method. The population studied in this r...
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Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Kantor Samsat Makassar II)
Apprilia Apprilia
; Desi Linggi Allo
; Mika Mallisa
; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test...
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Pengaruh Intensitas Modal dan Leverage terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Teraftar di Bursa Efek Indonesia Periode 2020-2023
Lady Trifena Masa
; Tirta Rangga Datu
; Sita Yubelina Sabandar
; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using t...
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