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Journal : Kontigensi: Jurnal Ilmiah Manajemen

The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Corporate Taxpayer Compliance at KPP Pratama South Bekasi Lisdawati Arifin; Pandu Perdana Saputra; Rianto Rianto
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.245

Abstract

Taxes are the country's largest source of financing in administering the government. The role of taxes is increasingly strategic, especially during the current weakening economic conditions. Tax compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. It is necessary to increase the compliance of taxpayers to comply with their obligations by coercive and continuous efforts by the government so that the tax revenue target is achieved according to the predetermined target. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, on corporate taxpayer compliance at KPP Pratama Bekasi Selatan, was studied using a quantitative approach with an associative descriptive research design. The population in this study were corporate taxpayers registered at the KPP Pratama, South Bekasi. Sampling using incidental sampling technique with a sample of 100 respondents, data was collected by distributing questionnaires, anyone who coincidentally met with the researcher could be used as a sample, if deemed suitable as a data source. The results showed that the knowledge of taxpayers had a positive and significant effect on corporate taxpayer compliance, this was evidenced by the positive regression coefficient value of 0.427 and tcount of 4.754 > t table 1983 at a significance of 0.000 <0.05. Taxpayer awareness has a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.352 and t count of 4.086 > t table 1.983 at a significance of 0.000 <0.05. Tax sanctions have a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.515 and t arithmetic of 6.066 > t table 1983 at a significance of 0.000 < 0.05. Taxpayer knowledge, taxpayer awareness, and tax sanctions have a positive and significant effect together, this is evidenced by the positive value of the regression coefficient, namely 0.225, 0.231, 0.382 and Fcount of 21.082 > Ftable 3.09.
Analysis of Revenue, Marketing Costs, and Profit Before and During the Covid-19 Pandemic Lisdawati Lisdawati; Susanto Yogo Purnomo; Melinda Melinda; Hofandrik Lase; Eka Yulianto; Yusnina Yusnina
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.346

Abstract

The impact of the Covid-19 pandemic has made many business sectors experience difficult times, both in small, medium and large industries, so this study aims to find out and analyze whether there were differences in income, marketing costs and profits before and during the COVID-19 pandemic. The method used is descriptive quantitative. The sample in this study were 50 MSME respondents in Pulo Gadung. Testing the data using descriptive statistics with normality test, paired sample t test, Wilcoxon marked ranking test. The results of the first study showed that there was no difference in income before and during the covid-19 pandemic.