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All Journal Jurnal Analisa Akuntansi dan Perpajakan Income Journal: Accounting, Management and Economic Research
Sari Den Ka, Veronika
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Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DALAM MENUNJANG PENCAPAIAN TARGET PADA UPTP SAMSAT WILAYAH GOWA Burhan, Imron; Sari Den Ka, Veronika; Ilham, Ilham; Nirmala Sari, Sri; Arifin, Rukhminih; Nur’Aeni, Nur’Aeni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.5288

Abstract

Taxpayer compliance are inspections carried out jointly on the highway by members of the police for efficiency and effectiveness in order to avoid repeated inspections and harm the community (Wulandari, M., & Sulistyowatie, S, 2017), by conduction inspections against taxpayers, besides that field raids are carried out in order to narrow the movement of vehicle tax arrears. This study aims to determine the effect of inspection raids on vehicle tax on taxpayer compliance in paying vehicle taxes as a support for achieving targets at UPTP SAMSAT Gowa Region. In this study using quantitative methods. The data used in this study are primary and secondary data with data collection techniques by using a questionnaire. Samples in this study is 183 community populations who were caught by inspection in Gowa Regency. The data analysis technique used simple linear regression analysis using SPSS 20. Result of the study showing that inspection had a significant effect on taxpayer compliance. Taxpayer compliance will continue to increase when enforced inspection regulary.
Upaya Peningkatan Penerimaan Pajak Bumi dan Bangunan (PBB-P2) Pada BPKPAD Kabupaten Kepulauan Selayar Musdalifa; Sari Den Ka, Veronika; Akrim, Djusdil
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.35

Abstract

This study aims to determine the Efforts to Increase Home and Property Tax Revenues (PBB-P2) in the BPKPAD Selayar Islands Regency. This research method used Descriptive Qualitative by structured interviews with several respondents. They are staff of relevant agencies, tax collectors and taxpayers. The data is used in this study are answer in interviews, and secondary data which are the number of PBB-P2 receipts in 2016-2018. The results of the study indicate that the efforts made by BPKPAD of Selayar Islands Regency in increasing PBB-P2 revenues, namely 1). PBB-P2 tariff solving; 2). Outreach, give an appeal and issue Maturity, Arrears and Payment Fines PBB-P2; 3). Provide understanding to taxpayers before completing SPOP and LSPOP.
Co-Authors Akrim, Djusdil Arifin, Rukhminih Burhan, Imron Ilham Ilham Musdalifa Nirmala Sari, Sri Nur’Aeni, Nur’Aeni