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Sasmita, Raymundo Patria Hayu
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Pengaruh Pemeriksaan Pajak, Sanksi Pajak, Omset, Dan Pemahaman Peraturan Terhadap Kepatuhan PBJT Di Kabupaten Kulon Progo Sasmita, Raymundo Patria Hayu; Sardjono , Muhammad Fajar Nugroho
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v3i1.21927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak, sanksi pajak, omset, dan pemahaman peraturan terhadap kepatuhan pajak barang dan jasa tertentu atas makanan dan/atau minuman di Kabupaten Kulon Progo. Penelitian ini menggunakan data primer dengan kuesioner dan pemilihan sampel dengan kriteria wajib pajak barang dan jasa tertentu perorangan yang terdaftar di Badan dan Keuangan Aset Daerah Kabupaten Kulon Progo. Sampel yang digunakan sebanyak 103 sampel dari 206 wajib pajak yang terdaftar. Data yang telah dikumpulkan selanjutnya diolah menggunakan program SPSS. Hasil pada penelitian ini menunjukkan bahwa pemeriksaan pajak dan pemahaman peraturan berpengaruh signifikan positif sedangkan sanksi pajak dan omset tidak berpengaruh terhadap kepatuhan wajib pajak barang dan jasa tertentu atas makanan dan/ atau minuman.
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Sasmita, Raymundo Patria Hayu; Atmaja, Elisha Viviana Kusuma; Salim, Meka Sabilla; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
Co-Authors Adyantari, Api Atmaja, Elisha Viviana Kusuma Bartolomeus Galih Visnhu Pradana Budiyono, Elizabeth Fiesta Clara Shinta Dharomesz, Vonezyo Yupanzara Karunia, Asaprima Putra Mario Rosario Wisnu Aji Mayasari, Agatha Noventa, Oscar Chrismadian Pramusiwi, Aloysia Desy Pratama, Yohanes Mario Putra, Tegar Satya Salim, Meka Sabilla Sardjono , Muhammad Fajar Nugroho