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Journal : Management Science Research Journal

THE INFLUENCE OF TAX UNDERSTANDING, IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 AND TAX SOCIALIZATION ON MSME TAXPAYER COMPLIANCE AT KPP PRATAMA PANDEGLANG Machfudoh; Andi; Soerono, Ayu Noorida
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.69

Abstract

This study aims to determine the effect of understanding taxation, implementing Government Regulation No. 23 of 2018 and understanding taxation on MSME taxpayer compliance (Micro, Small and Medium Enterprises) at the Pratama Pandeglang Tax Service Office. The population in this study are all MSME taxpayers in Pandeglang, and the sample used is 100 taxpayers. This research is quantitative. The type of data in this study is primary with data sources using questionnaires. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that tax understanding and tax socialization have no effect on MSME taxpayer compliance, while the implementation of Government Regulation No. 23 of 2018 has a positive effect on MSME taxpayer compliance
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA Niasari, Elva; Andi; Mukhtar
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.83

Abstract

This study aims to determine the effect of government regulation number 23 of 2018, tax knowledge and annual E-SPT utilization on MSME taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study all individual MSME taxpayers at the Tigaraksa Pratama Tax Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance
THE EFFECT OF E-FILLING IMPLEMENTATION, TAX KNOWLEDGE AND THE ROLE OF ACCOUNT REPRESENTATIVES ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE CILEGON PRATAMA TAX OFFICE SERVICE (KPP PRATAMA CILEGON) Dharma Putri, Asti Lintang; Ginanjar, Seandy; Andi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.87

Abstract

This study aims to examine the effect of the application of e-filling, tax knowledge, and the role of account representative on tax compliance in the Pratama Tax Office (KPP) Cilegon. This research uses quantitative methods with survey research forms. This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is an individual taxpayer who uses e-filling registered at the Pratama Tax Office (KPP) Cilegon. The sampling technique used was purposive sampling. Of the 120 questionnaires distributed, the number of questionnaires that can be processed are 100 questionnaires. The analytical method used is multiple linear regression analysis. The data in this study were processed using Statistical Package For Social Science (SPSS.20). The results of this study reveal that all independent variables in this study are the application of e-filling, knowledge of taxation, and the role of account representatives influencing taxpayer compliance.
THE EFFECT OF TAX EDUCATION, ACCOUNT REPRESENTATIVE (AR) SUPERVISION, OFFICE AUDITS AND TAX ADMINISTRATION SANCTIONS IN THE FORM OF INTEREST ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CILEGON FOR THE PERIOD 2017-2021 Andi; Ginanjar, Seandy; Rosita, Ita
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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

Abstract

This research is descriptive research which aims to describe a phenomenon or problem that is occurring and developing at this time without the intention of researching it in more depth. This research intends to describe a phenomenon regarding the factors that influence consumer opinions when considering purchasing products through online businesses, such as the influence of price, creation and product reputation. This research intends to describe a phenomenon regarding the factors that influence consumer decisions in purchasing products through online markets, such as the influence of price, creation and product reputation. Based on the results of the analysis, it shows that price has a significant impact on consumer decisions. Higher or lower prices can influence consumers' perceptions of a product's value and ultimately influence their purchasing decisions. Promotions also have a strong influence on consumer decisions. Discounts, coupons and other promotions can encourage consumers to purchase certain products or services. The analysis results also show that there is a complex interaction between price and promotion. Promotions can reduce consumer sensitivity to price, so that higher prices may be more acceptable if accompanied by attractive promotions.
Co-Authors Ahmad Lamsari Ahmad Muchlis Amries Rusli Tanjung Ani Heryani Anton Bahiroh, Eloh Bambang Sutejo, Bambang Basri, Halima Cecilia Chandra, Randy Brilliant Christina, Cindy Clara Devina Evangelina Dharma Putri, Asti Lintang Dian Andesta Bujuri Eddy, Pujiono Eloh Bahiroh Estu, Ahmad Zulkarnain Eulis Yulianti Faridah Fahrizi, Haikal Al Fajar Pasaribu Fatika Andaristi Febri Pramudya Wardani Fernando, Edison Fitri Ginanjar, Seandy Grace Sriati Mengga HENDRA GUNAWAN B11211055 Henny Purnawa Dewi Hermansyah Hilda Nanda Priyatna Irma Herliza Rizki Isak Pasulu Ismail Izuddinsyah Siregar Jeferson, Boling Jufrianto JUNAID GAZALIN Kariyani, Rina Kianto, Frisca Ariella Komardi, Dadi Kosasih, Denny Kudri, Wan Muhamad La ode Arwan La Ode Muhammad Arham Leo Kendrew Lian Ayu Kembarani Machfudoh Magfiratul Awalia Maulana Muhamad Sulaiman Maya Sidi Muammar Rinaldi Muhammad Aldo Muhammad Fauzan Azhmy MUHAMMAD YUSUF Mukhtar Muliyati Mulyani, Ana Susi Murlita Muthmainnah Mursidin Nadlifah, Hindun Khairotun Najla Indira Faradiva Nakata, Eko Niasari, Elva Nicholas Renaldo Nidia Rismania Dewi Ongsa Ong, Rezeki Paramawardhani, Herninanjati Purba, Jansaris Othniel Purnama, Intan Puteri, Cinderella Putri, Novita Yulia Rahmat Jaya Randeska Manullang Rodiatun Niswah Romaito Sasmita Siregar Roseline Rosita, Ita Sahlan Santosa, Aa Saragih, Lenti Susanna Sawaluddin Siregar Sitepu, Muhammad Rizal Soerono, Ayu Noorida Sri Ndaru Arthawati SUSI RAHMAWATI SUYONO Syahputra, Hidayat Syarifuddin Tri Nugraha Budi Santosa Wa Ode Suharni Wijaya, Evelyn Wilson, Vanness Yohana Theresia Maria Astuti Zahara Meutia Zalukhu, Febius Zeanette Tiarma Lisbet