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Hasna Safira
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Economics, Econometrics & Finance

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THE INFLUENCE OF SERVICE QUALITY AND TAX SANCTIONS TO THE OBEDIENCE OF INDIVIDUAL TAXPAYER (CASE STUDY OF INDIVIDUAL TAXPAYER IN TAX OFFICE SOREANG 2016) Purwanto; Hasna Safira
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study is to find out the influence of service quality and tax sanctions to the obedience of individual taxpayer with case study in Tax Office Soreang, using descriptive and verificative method with 150 respondents as taxpayers. This study uses Pearson Product Moment Correlation and multiple regression analysis. The result of analysis showed that the service quality variable with correlation coefficient is 0.740 while the tax sanction with the correlation coefficient is 0.672, both are categorized as a strong correlation. The study is still relatively rarely done, especially in Tax Office Soreang, so it is expected to contribute to find solutions so that the obedience of individual taxpayer can increase
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM APPLICATION ON REGIONAL TAX INCOME ACCOUNTABILITY IN REGIONAL REVENUE OFFICE CIMAHI Hasna Safira; Purwanto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 2 (2018): JRAK - Juli 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This research was conducted in Regional Revenue Office Cimahi, one of government agencies engaged in regional revenue area. The phenomenon that occurs was that the accountability in Cimahi Government had not been optimal yet. The purpose of this research was to determine the influence of Accounting Information System application on regional tax income accountability in Regional Revenue Office Cimahi. Descriptive and verification methods were used in this research. The statistical test used were Pearson correlation, regression analysis, determination coefficient, hypothesis test, validity test, reliability test, and SPSS as software tool. Results showed that Accounting Information System application on regional tax income accountability in Regional Revenue Office Cimahi is categorized as “enough” and there was a close and one way relationship between Accounting Information System with regional tax income accountability, by showing that H0 was rejected and Ha was accepted, which means, Accounting Information System application influenced regional tax income accountability in Regional Revenue Office Cimahi
Co-Authors Purwanto