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All Journal Soedirman Accounting, Auditing and Public Sector Journal Business, Accounting and Management Journal
Mustafa, Rasyid Mei
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DAMPAK PEMUTIHAN PAJAK, DIGITALISASI, SOSIALISASI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) BANYUMAS, JAWA TENGAH Firdaus, Abidah Fajar; Mustafa, Rasyid Mei
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
Publisher : tesco publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the impact of implementing Banyumas Government policies in increasing compliance with paying motor vehicle taxes after the COVID-19 pandemic. The policies influencing compliance will be analyzed further by achieving targets previously set as a benchmark for policy success. Policies deemed successful will be continued for the next period. The research concluded that (1) Tax bleaching has an effect on increasing compliance with paying motor vehicle tax, (2) Tax digitalization has no effect on compliance with paying motor vehicle tax, (3) Tax socialization has an effect on increasing compliance with paying motor vehicle tax, (4) Awareness Taxpayers do not influence compliance with paying motor vehicle taxes. The government's policy to increase motor vehicle tax revenue can be continued with tax bleaching programs and tax socialization with social media, which have proven to be quite effective in increasing motor vehicle tax revenue and compliance in Banyumas, Jawa Tengah.
EFEKTIVITAS, KONTRIBUSI, DAN TREND RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN CILACAP Swastika, Niken Swastika Shafa; Mustafa, Rasyid Mei; Lumbantoruan3, Amber
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.349 KB) | DOI: 10.32424/1.saap.2022.1.1.8030

Abstract

Penelitian ini mengambil judul: “Efektivitas, Kontribusi, dan Trend Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Cilacap”. Pelaksanaan otonomi daerah memberi kesempatan kepada setiap daerah untuk menggali dan mengembangkan sumber pendapatan yang ada di daerahnya demi meningkatkan penerimaan daerah. Pendapatan Asli Daerah merupakan sumber penerimaan daerah yang berasal dari empat jenis pendapatan, salah satunya yaitu retribusi daerah. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas retribusi daerah, seberapa besar kontribusi retribusi daerah terhadap Pendapatan Asli Daerah, dan trend retribusi daerah Kabupaten Cilacap. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah data target dan realisasi pendapatan retribusi daerah dan Pendapatan Asli Daerah Kabupaten Cilacap tahun 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sensus atau sampling jenuh. Berdasarkan hasil penelitian ini dapat diketahui bahwa rata-rata tingkat efektivitas retribusi daerah selama tahun 2016-2020 adalah sebesar 105,25% dengan kategori sangat efektif. Besarnya kontribusi yang diberikan retribusi daerah terhadap Pendapatan Asli Daerah rata-rata sebesar 6,30%. Trend retribusi daerah untuk lima tahun kedepan (2021-2025) mempunyai kecenderungan menurun atau trend negatif. Implikasi dalam penelitian ini dalam upaya meningkatkan pendapatan retribusi daerah Kabupaten Cilacap diantaranya dengan upaya intensifikasi dan ekstensifikasi. Upaya intensifikasi yang dapat dilakukan pemerintah daerah adalah meningkatkan kesadaran masyarakat akan pentingnya membayar retribusi dengan melakukan sosialisasi dan penyuluhan, dan memperbaiki sistem pemungutan retribusi dengan mengembangkan teknologi yang inovatif berupa aplikasi. Upaya ekstensifikasi yang dapat dilakukan pemerintah daerah adalah dengan cara menambah jenis retribusi selain yang telah ditetapkan dalam Undang-undang No 28 Tahun 2009 dan melakukan pendataan ulang terhadap wajib retribusi untuk menjaring wajib retribusi baru.
Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Rencana Penggunaan E-Samsat New Sakpole Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Andrawina, Widhaninggar; Mustafa, Rasyid Mei; Hasanah, Uswatun
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.334 KB) | DOI: 10.32424/1.saap.2022.1.2.8063

Abstract

This study aims to analyze the effect of tax understanding, taxpayer awareness, tax sanctions and plans for using E-SAMSAT NEW SAKPOLE on vehicle taxpayer compliance in Banyumas Regency. The type of this study is quantitative. The data used in this study is primary data. Data was collected by distributing questionnaires. The population of this study were all vehicle taxpayers in Banyumas Regency that paid their taxes in 2021. The sample of this study was 150 taxpayers. Accidental sampling was used as the sampling method. The data analysis method used was multiple linear regression analysis. Based on the data analysis results, it shows that tax understanding and tax sanctions have positive effect on vehicle taxpayer compliance. However, taxpayer awareness and plans for using E- SAMSAT NEW SAKPOLE have no effect on vehicle taxpayer compliance. The implications of this study are in order to increase vehicle taxpayers compliance in Banyumas Regency, SAMSAT of Banyumas Regency should increase taxpayers awareness so that taxpayers don’t feel forced to pay their taxes. In addition, SAMSAT of Banyumas Regency must increase the socialization about E-SAMSAT NEW SAKPOLE and improve the performance of the application so that many taxpayers use it.
Co-Authors Andrawina, Widhaninggar Firdaus, Abidah Fajar Lumbantoruan3, Amber Swastika, Niken Swastika Shafa Uswatun Hasanah