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Journal : Jurnal Wacana Ekonomi

The Influence of Perception of Tax System Effectiveness on Compliance of Cibaduyut Shoe SMEs Taxpayers Rakhmadhani, Vania; Napisah, Lilis Saidah
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3076

Abstract

This study aims to determine the extent of the influence of the perception of tax system effectiveness on the compliance of Cibaduyut shoe SME taxpayers. The research method used in this study is descriptive and verification with a survey method. The data used in this study is primary data obtained by distributing questionnaires to 60 SME taxpayers located in Cibaduyut. In this study, data were obtained from the results of questionnaires distributed to 60 Cibaduyut shoe SME taxpayers. The statistical method used is simple linear regression analysis. The results show that the level of perception of tax system effectiveness has an effect on the compliance of Cibaduyut shoe SME taxpayers.
The Influence of Motor Vehicle Tax Collection System through Drive Thru Service on Taxpayer Compliance Rakhmadhani, Vania
Jurnal Wacana Ekonomi Vol 24 No 1 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i1.41716

Abstract

This study aims to determine the effect of the motor vehicle tax collection system through drive-thru services on motor vehicle taxpayer compliance at SAMSAT Kota Cimahi. The research population is in the SAMSAT Kota Cimahi work area, using 100 samples with the Simple Random Sampling method. The data used in this study is primary data in the form of questionnaires distributed to motor vehicle taxpayers. The analysis used is simple linear regression. The results show that the motor vehicle tax collection system through drive-thru services has a positive impact on taxpayer compliance at SAMSAT Kota Cimahi. 
The Influence of Perception of Tax System Effectiveness on Compliance of Cibaduyut Shoe SMEs Taxpayers Rakhmadhani, Vania; Napisah, Lilis Saidah
Jurnal Wacana Ekonomi Vol 22 No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3076

Abstract

This study aims to determine the extent of the influence of the perception of tax system effectiveness on the compliance of Cibaduyut shoe SME taxpayers. The research method used in this study is descriptive and verification with a survey method. The data used in this study is primary data obtained by distributing questionnaires to 60 SME taxpayers located in Cibaduyut. In this study, data were obtained from the results of questionnaires distributed to 60 Cibaduyut shoe SME taxpayers. The statistical method used is simple linear regression analysis. The results show that the level of perception of tax system effectiveness has an effect on the compliance of Cibaduyut shoe SME taxpayers.