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All Journal Jurnal Gizi Jurnal Penelitian dan Evaluasi Pendidikan SOCA: Jurnal Sosial Ekonomi Pertanian INFERENSI Jurnal Studi Sosial Program Pascasarjana P-IPS ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Jurnal Tekun Indonesian Journal Of Civil Engineering Education Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Jurnal Pertanian Agros The Accounting Journal of Binaniaga Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting YUME : Journal of Management Seminar Nasional Lahan Suboptimal JOURNAL OF SPORT EDUCATION (JOPE) Jurnal Pembelajaran Biologi : Kajian Biologi dan Pembelajarannya Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Sporta Saintika Jurnal Sekretari Universitas Pamulang Grouper: Jurnal Ilmiah Perikanan Budimas : Jurnal Pengabdian Masyarakat SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Physical Education, Health and Recreation Journal Indonesian Science Education Research (ISER) Prosiding Konferensi Nasional PKM-CSR PENGABDIAN SOSIAL Jurnal Kastara

Waluyo Waluyo

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Author-ID : 411824

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Articles

Title

Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB) Afriyanah Afriyanah; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study was to examine the effect of the total taxpayers, land area, the total of buildings, and inflation rate for land and building tax (PBB). In this study, the total taxpayers is measured by the number of taxpayers based on Surat Tanda Terima Setoran, land area and the number of buildings based on the Surat Pemberitahuan Pajak Terutang, and the rate of inflation based on the Consumer Price Index for expenditure group.The object of this research is the receipt of PBB in each district in the city of Tangerang from period 2010 to 2013. The sample was selected using all of the population as a sample and secondary data used in this study were analyzed using multiple regression method. In total there are 13 districts in the city of Tangerang observed by the researcher.The results of this study are the total of taxpayers, land area, and the total of buildings individually have a significant influence on the receipt of PBB, while the result for inflation rate is not significant. The total of taxpayers, land area, total of buildings, and inflation rate have significant influence on the receipt of PBB simultaneously. Keywords: Inflation rate, Land and Building Tax (PBB) revenues, land area, total of buildings, total taxpayers.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan Nancy Marchelly; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

Pengaruh Jumlah Penerbitan Surat Teguran, Surat Paksa, Dan Surat Sita Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Tangerang Selatan Andrianto Saputra; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). The purpose of this study is to analyzing the influences of issuance Warning Letter (Surat Teguran), Letter of Tax Compulsion (Surat Paksa), and Confiscation Letter (Surat Sita) in partially and simultaneously to the tax revenue. Objects in this research are Tax Service Office (Kantor Pelayanan Pajak Pratama) Serpong and Tigaraksa at South Tangerang Tax Service Office for the period 2008-2011, the sample is selected by Convience Sampling Method. The data used in this research are numbers of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter based on tax assisment letter (Surat Ketetapan Pajak) and Tax Collection Letter (Surat Tagihan Pajak) and Also Tax Revenue issued by the Tax Service Office serpong and Tigaraksa The result of this study are (1) Issuance of Warning Letter has not significant influenced to tax revenue, (2) Issuance of Letter of tax Compulsion has significant influence to tax revenue, (3) Issuance of Confiscation Letter has not significant influence to tax revenue, and (4) In Simultaneously Issuance of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter has significant influence to tax revenue. Keyword: Confiscation Letter, Letter of Tax Compulsion, Tax Revenue, Warning Letter

Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Nelinda Melando; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable. The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance. Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance

Pengaruh Jumlah Wajib Pajak Orang Pribadi Terdaftar, Pemeriksaan Pajak dan Rasio Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Dewi Oktaviani; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013. The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax. Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan E-Filing Lavenia Herawan; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy to the use of e-Filing. The object of this research is the individual taxpayer who uses e-Filing and registered in the Tax Office (KPP) Pratama Kosambi.. This research used primary data in the form of questionnaires were 117 pieces. The method used in this research is the causal study and the sampling technique that used is convenience sampling. The method that used is multiple regression analysis. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privac has influence on the use of e-Filing, (4) perceived usefulness, perceived ease of use, security and privacy have influence simultaneously on the use of e-Filing. Keywords: perceived usefulness, perceived ease of use, security and privacy, the use of Filing

Co-Authors A G Thamrin Aef Permadi Afriyanah Afriyanah AG Tamrin Agustiana Agustiana Al Ikhsan Al Ikhsan Andra Noviana Andrianto Saputra Angky Soedrijanto Anis Rahmawati Annisa Novita Sari Aryanti Nurhidayati Asianto Nugroho Atekan Atekan Avin Giovanus Ayu Intan Sari Budi Siswanto Cahyo Muarif Wibowo Pratama Deden Tarmidi, Deden DERIL ALVIAN PERMANA Dewi Oktaviani Dwi Ratna Ningsih Edi Junaedi Elza Ismail Eric Armando Fenthy Marlina Safitri Fery Lusviana Widiany Harjoyo Harjoyo Hartati Hartati Hasruddin Hasruddin Ida Nugroho Saputro Ismirah Ismirah Joni Karman Jumakir Jumakir Lavenia Herawan Muh Azril Nancy Marchelly Nani Nuraini Sarah Nelinda Melando Norma Aprilia Fanni Pius Triwahyudi Pramono, Pradipta Bayuaji Purwono SR R Gunawan Sudarmanto Rahayu Subekti Riri Oktarini Rosanti Pradhita Ramadhani Rusdiaman Rauf Sapto Hermawan Sarjoko Sarjoko Serly Sovia Lajuba Shobrina Silmi Qori Tartila Silfi Indriani siti saodah Siti Zubaidah Slamet Riyadi Sri Hidayati Sri Sumarni Sudjarwo Sudjarwo Sugiyarto Sugiyarto Sukatiman Sukatiman sunardi sunardi Suparwoto Suparwoto Suparwoto Suparwoto Suri Emma Surya Kelana Basri Susilawati Susilawati Suwandi Suwandi Taufiq Lilo Adisucipto Tri Agus Siswanto Tri Aprilijanto Utomo Tri Sumarni W Valdera Yudistira Victorian, Ahmad Richard Wahyu Indra Bayu Wahyu Noviansyah Wasis Sugandha Wida Astuti Yoga Apriyanto Yohana Virgiana Zaki Zainal Arifin

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