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Journal : JAZ: Jurnal Akuntansi Unihaz

The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptiv Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2447

Abstract

The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptive, this research was conducted at the City Regional Revenue Agency. Malang is located on Jl. Major General Sungkono No. 82, Wonokoyo, Kec. Kedungkandanga, Malang City, East Java. Data collection techniques are interviews, documentation and observation, the data used are secondary and primary data, while the techniques in analyzing data are data reduction, PBB calculations. The results of this research state that there is an important relationship when implementing a policy in achieving revenue realization against a PBB revenue target and rural buildings as well as in offices and administrative management that makes the best payments and makes collections for PBB and BPPP.
SISTEM PERPAJAKAN, NORMA DAN KEADILAN PADA PENGGELAPAN PAJAK Luhdina Eka Sari; Yayuk S; Leonarda Bau; ahmad mukoffie mukoffi; Sri Indah
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3291

Abstract

Abstract Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.