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Pengaruh Kualitas Pelayanan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Restoran melalui Kesadaran Pajak sebagai Variabel Intervening : Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi Bintang Maharani; Hendriyaldi Hendriyaldi; Fitri Widiastuti
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 4 (2025): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i4.1299

Abstract

This study aims to analyze the effect of tax service quality and tax sanctions on restaurant taxpayers' compliance through tax awareness as an intervening variable at the BPPRD of Jambi City. The background of this study is the delay in reporting, payments, and tax arrears of restaurants in Jambi City. The research method used is a quantitative approach with data collection techniques using questionnaires distributed to 72 restaurant taxpayers, selected based on the Slovin formula with a 10% margin of error. The results of the instrument test show that the data obtained are valid and reliable. The findings reveal that tax service quality and the implementation of tax sanctions have a positive and significant impact on tax awareness and taxpayer compliance. In addition, tax awareness acts as a mediating variable that strengthens the relationship between service quality and tax sanctions with restaurant taxpayers' compliance. Therefore, improving the quality of tax services and applying stricter sanctions can effectively encourage the increased compliance of restaurant taxpayers in Jambi City.
Persepsi Pelaku Usaha terhadap Mekanisme Sistem Online Single Submission dalam Mempercepat Proses Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi Rizal Jalil; Moh. Ihsan; Fitri Widiastuti
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 4 (2025): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i4.1300

Abstract

This study aims to analyze the perceptions of business actors regarding the Online Single Submission (OSS) system mechanism in accelerating the licensing process at the Investment and One-Stop Integrated Services Office of Jambi Province. The research method used is qualitative, with data collected through observation, interviews, and documentation. The results of the study indicate that the implementation of OSS is considered to facilitate and accelerate the business licensing process. Business actors appreciate the ease of access and time efficiency provided by the system. However, several challenges were still found, including limited internet network availability, low technological understanding among some business actors, and a lack of socialization regarding the use of OSS. Therefore, this study recommends the need for improved assistance for business actors, more intensive socialization, and strengthening of infrastructure, especially internet networks, to ensure the optimal implementation of OSS. Thus, it is hoped that this system can be more effective in supporting the acceleration of business licensing in Jambi Province.