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Teguh Erawati
Sekretaris Program Studi Akuntansi FE-UST
Economics, Econometrics & Finance

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PENGARUH PAJAK HOTEL, PAJAK PENERANGAN JALAN, PAJAK REKLAME, DAN RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANTUL Teguh Erawati; Miftah Hurohman
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.798 KB) | DOI: 10.26460/ad.v1i2.1519

Abstract

This research is to find out how big the Effect of Taxes, street lighting tax, advertisement tax and Service Fees Waste / Cleanliness against region income Bantul either partially or simultaneously in the Office of Revenue, Finance and Asset Management Area (DPPKAD) Bantul. Statistical method uses multiple linear regression analysis including test F and test t were processed using SPSS version 17.0.Research results show that the hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Hygiene affect the original income. Simultaneous research results show that the hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Cleanliness have significantly positive effects on the original income together. Independent Variables and Dependent Variables affect 31.4%, while 68.6% are influenced by other factors which are not described in regression model. Keywords: Hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Hygiene, First income of Regions.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Teguh Erawati; Nur Ghailina As’ari
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.103 KB) | DOI: 10.26460/ad.v2i1.2221

Abstract

This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul.                This research type is quantitative research by using primary data. The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. and the criteria of respondents in the study are registered Private Taxpayers. Data analysis in this research using multiple regression with SPSS program version 16.0.                The results showed that the value of F arithmetic 27.707 greater than F table 2.49. These results indicate that the understanding of tax laws, service quality, taxpayer awareness, and tax sanctions affect simultaneously to the compliance of individual taxpayers. In persial understanding of tax regulations (X1) and tax penalties (X4) have a significant positive effect on taxpayer compliance of individuals. This result is proved by t count> t table 1,66543 and significance <0,05, that is (a) 3,061 and 0,003 (X1Y), (b) 2,219 and 0,03 (X4Y). The quality of service and awareness of the taxpayer has no significant effect on the taxpayer compliance of the individual. This is evidenced by the value of t arithmetic <t table 1.66543 and significance> 0.05, ie (a) 0.814 and 0.218 (X2Y) and (b) 1.389 and 0.169 (X3Y). Keywords: Understanding of taxation regulation, service quality, taxpayer awareness, and tax sanction on personal taxpayer compliance.
Co-Authors Miftah Hurohman Nur Ghailina As’ari