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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting
Alief Ramdan
Institut Ilmu Sosial dan Manajemen STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Sistem Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di Kantor Pelayanan Pajak Badan dan Orang Asing Satu Menurut Wajib Pajak Alief Ramdan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 1: Maret 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.782 KB) | DOI: 10.31334/trans.v9i1.83

Abstract

This study aims to determine the relationship and influence of adequate taxation information system on taxpayer compliance and tax revenue. This research was conducted in the Office of Tax Service of Foreign Body and Person (KPP Badora) 1, in May 2006 with sample 115 Taxpayer Agency taken at random from 910 taxpayers or +/- 2% of the population. Instrument for collecting data of taxation information system (Y1) and taxpayer compliance (X1) is questionnaire of Likert scale model while tax revenue data (Y2) is secondary data obtained directly from KPP Badora 1.The analysis was done quantitatively with two statistical analysis techniques to be used in this study, namely regression analysis and Mann-Whitney difference test. Regression analysis techniques used to determine and predict the effect of tax information systems on taxpayer compliance and tax revenue. While the mean difference test of Mann-Whitney is used to detect whether there is a difference between the tax revenue level of KPP Badora 1 between before the use of computerized system and after use of the system. Interpretation of data analysis results using significance α = 5%.Regression analysis results show that there is a significant relationship between the application of tax information systems with taxpayer compliance of 0.653. While the big influence of the application of tax information system on taxpayer compliance is equal to 42.6%. Linear regression equation ŷ = 25.231 + 0.538 X. Mann-Whitney test results show that there is no significant difference between tax revenues before and after the implementation of tax information system which means that the application of tax information system does not affect significantly to tax revenue.
Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021 Alief Ramdan; Tuaraja Simon Sinaga
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.882 KB) | DOI: 10.52728/ijtc.v3i3.532

Abstract

Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.
Co-Authors Tuaraja Simon Sinaga