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All Journal Jurnal Ilmiah Binaniaga Jurnal Revolusi Indonesia Jurnal Ilmu Sosial, Humaniora dan Seni
Waluyo .
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Arts Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ilmiah Binaniaga

 1 
PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.319

Abstract

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.321

Abstract

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 
PENGARUH PENAMBAHAN JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 02 (2012): December 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i02.328

Abstract

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments , the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returnsThe results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax collection has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax collection and tax compliance simultaneously affect the tax revenue.Keywords : Addition Taxpayer Number, Tax Audit, Tax Assessment,Tax Compliance, Tax Revenue 
Co-Authors Adi, Elizabeth Ayu Puspita Irlinda Khoirunnisa Manumayoso, Bambang Najicha, Fatma Ulfatun Nanang Rizali