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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Scientia: Journal of Multi-Disciplinary Science
Iswanto, Yasir
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Nursing Social Sciences Other

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Influence of the Extension and Tax Service to Complience of Personal Tax in Indonesia (Study through Taxpayers in the Tax Court – Jakarta) Iswanto, Yasir; Sumaryadi, I Nyoman; Achmad, Mansyur; Ruhana, Faria
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4294

Abstract

This research will be limited/limited regarding specific matters relating to government policies (efforts) in increasing compliance, socializing and growing awareness of taxation, to people who are at least approaching "tax minded"; and will be focused on individual taxpayers concerning simplicity, easy to understand and easy to implement, and on the elements of its development (socialization, counseling, communication) in order to increase compliance and awareness of the taxation referred to, which is marked by an increase in the number of taxpayers reporting (intensification) and the number of taxpayers. Registered tax and its reporting figures as an extensification effort in the field of taxation; as well as looking at the aspect of fairness, in the sense that it has been conveyed evenly to all citizens, especially those who have met the subjective and objective requirements, are easy and can be understood and accepted by all. This research uses quantitative research methods; Khasan Effendy in his book "Integrating Quantitative and Qualitative Methods" (2010: 90), writes as follows: "Quantitative research is research that uses theory as a framework for the whole research". The results of the study show that the parties in the end are compliance and awareness to carry out their tax obligations, which means an increase in state revenues, because this involves the livelihood of many people, agencies, certain individuals, the government itself and the general public.
Pengaruh Penyuluhan dan Pelayanan Perpajakan terhadap Kepatuhan Pajak Orang Pribadi di Indonesia Iswanto, Yasir; Sumaryadi, I Nyoman; Mansyur; Ruhana, Faria
SCIENTIA: Journal of Multi Disciplinary Science Vol. 1 No. 1 (2022): January - June
Publisher : PT. Sangadji Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62394/scientia.v1i1.12

Abstract

Tujuan penelitian adalah untuk mengkaji dan mengetahui besarnya pengaruh penyuluhan dan pelayanan perpajakan terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi. Penelitian menggunakan pendekatan penelitian kuantitatif. Sampel penelitian sebanyak 100 responden diambil dari populasi penelitian sebanyak 16.850.000 orang pegawai menggunakan rumus slovin. Teknik pengumpulan data menggunakan studi kepustakaan, teknik kuesiober dan observasi. Analisis data menggunakan distribusi frekuensi, uji validitas dan reliabilitas, analisis regresi sederhana dan regresi berganda. Hasil penelitian menunjukan bahwa besarnya pengaruh penyuluhan perpajakan terhadap kepatuhan perpajakan yang mencapai 12,5 persen ditentukan oleh pengetahuan perpajakan yang di komunikasikan, sikap dan kesantunan, tingkat kejelasan yang dijelaskan, kerjasama dengan institusi/pihak lain, sikap dan kesantunan, tingkat kejelasan jawaban, keramahan, dan arahan yang diberikan (sosial, teknis); besarnya pengaruh pelayanan perpajakan terhadap kepatuhan perpajakan yang mencapai 63,5 persen ditentukan oleh peraturan tentang pemberiran kemudahan penyetoran, peraturan tentang pemberian kemudahan pelaporan, Mobile Tax Unit, piloting mall pelayanan publik (MPP), piloting kios pajak, sikap dan kesantunan, konsultasi dan bimbingan, ketepatan waktu penyelesaian, dan kenyamanan ruang pelayanan; dan terdapat pengaruh positif dan signifikan antara penyuluhan perpajakan dan pelayanan perpajakan secara bersama-sama terhadap kepatuhan perpajakan. Kontribusi pengaruh pelayanan perpajakan (0,556) lebih besar dari kontribusi pengaruh penyuluhan perpajakan (0,398) terhadap kepatuhan perpajakan.
Co-Authors Achmad, Mansyur Faria Ruhana Mansyur Sumaryadi, I Nyoman