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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal
Anggreani, Tuti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PERSONAL PERSON TAXPAYER COMPLIANCE TESTING HAS AN EFFECT AS AN INTERVENING VARIABLE BETWEEN THE IMPACT OF THE IMPLEMENTATION OF THE E-FILING SYSTEM ON TAX REVENUES IN KPP PRATAMA MEDAN BELAWAN Ritonga, Pandapotan; Anggreani, Tuti
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1215

Abstract

Private person taxpayers who report SPT, with a very low number of e-filings are not comparable to the taxpayers of registered private persons. This is due to a lack of knowledge, understanding of e-filing, and taxpayer indifference in the use of e-filing, due to busyness factors. So the interest or interest of taxpayers in reporting annual SPT through e-filing is very low. The purpose of the research to find out the taxpayer compliance testing of private people has the effect of intervening between the impact of the E-Filing System on tax receipts at KPP Pratama Medan Belawan. This study uses an associative approach. The population in this study was a private taxpayer e-filing user registered with KPP Pratama Medan Belawan with a sample of 100 respondents. Data collection techniques are used with questionnaires and documentation studies. The results of this study prove that the implementation of the E-Filing System has an impact on Taxpayer Compliance, Taxpayer Compliance impacts tax receipts, and the implementation of the e-filing system impacts tax receipts through Taxpayer Compliance at KPP Pratama Medan Belawan. All private taxpayers in Indonesia who already work or have income are required to report annual SPT online. In addition to being more effective and practical and saving time.
PENGURANGAN PAJAK DAN SOSIALISASI PENDAPATAN PAJAK PAJAK KENDARAAN BERMOTOR MELALUI KEPATUHAN WAJIB PAJAK Ritonga, Pandapotan; Yustriawan, Dian; Anggreani, Tuti; Aryanti , Yunita
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Objective - This study aims to investigate and assess the impact of the Tax Amnesty Program and Tax Socialization on Motor Vehicle Tax Revenue and taxpayer compliance as a mediator. This quantitative study uses a questionnaire to collect information from 100 taxpayers. The data were analyzed using the SmartPLS 4.0 Structural Equation Model. Findings - This study concludes that the tax amnesty program is significantly influenced by revenue. Motor vehicle tax, tax socialization has a significant effect on motor vehicle tax revenue, the tax amnesty program does not have a significant effect on taxpayer compliance, tax socialization has a significant effect on taxpayer compliance, taxpayer compliance does not have a significant impact on motor vehicle tax revenue, tax amnesty program, and tax socialization do not have a significant impact on motor vehicle tax revenue through taxpayer compliance. Originality - This study investigates taxpayer issues that significantly and broadly affect motor vehicle tax revenue. This study also offers a deeper understanding of the relationship between the tax amnesty program, tax socialization, taxpayer compliance, and tax revenue..
Co-Authors Aryanti , Yunita Pandapotan Ritonga, Pandapotan Yustriawan, Dian