Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Journal of Taxation Analysis and Review
Inggit Aprilia
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE Asep Kurniawan; Indah Umiyati; Inggit Aprilia
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1019

Abstract

This study aims to determine the effect of taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance on taxpayer compliance in the Karawang Regency area. This type of research uses a quantitative approach with convenience sampling technique. The data used in this study is primary data in the form of questionnaires distributed to motorized vehicle taxpayers in the Karawang Regency area. This study uses multiple linear analysis and regression models using the classical assumption test. The results of partial hypothesis testing prove that the moral obligation and effectiveness of the mobile Samsat program have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and perception of tax service performance have no significant effect on motor vehicle taxpayer compliance. The results of the study simultaneously show that taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance have a positive and significant effect on motor vehicle taxpayer compliance with a coefficient of determination of 35.2% while the remaining 64.8% is explained by other factors not examined.
POTENSI PENERIMAAN PAJAK DARI TRANSAKSI ELEKTRONIK DI KABUPATEN SUBANG Mei Shafarindah Hermawati; Fitri Cahyati; Indah Febriyanti; Inggit Aprilia; Widi Juwianti
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.704

Abstract

Taxes are a very impotant contributor to the administration and implementation of national development. With taxes, the state can prosper the people, carry out development and in order to achieve common interets. The study aims to test potential tax receipts from electronic transactions in Subang districts. The research method used is qualitative method using descriptive approach. This study uses qualitative approach with case study method. The data in the analysis is the results of interviews with 3 people, 1 person fiskus Subang tax revenue office (KPP) working in the general section, 1 academician SMK PGRI SUBANG, and 1 business person who uses the digital platform s.r.y shop. The result of the reseacrh are as follows: the potential of tax receipts in that the growing users of e-commerce will have a good impact on taxtion even that development can facilitate us in transacting with the use of internet for commercial activities can also help in transactions and the development becomes one of the potentials in tax receipts. Even KPP itself has a facility called tax intensive it becomes an effort to facilitate or encourage taxpayers to comply in carrying out their obligations. Keywords: Tax, Online transactions, Potential tax on online transactions
Co-Authors Asep Kurniawan Fitri Cahyati Indah Febriyanti Indah Umiyati Mei Shafarindah Hermawati Widi Juwianti