Claim Missing Document
Check
Articles

THE EFFECT OF TAXATION SOCIALIZATION AND TAXPAYER AWARENESS ON COMPLIANCE IN PAYING TWO-WHEEL MOTOR VEHICLE TAX : (Study on Taxpayers at the SAMSAT Office of Bone Bolango Regency) Djepu, Wirahayu Putriana; Bokiu, Zulkifli; Taruh, Victorson
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.882

Abstract

This study aims to analyze the effect of tax socialization and taxpayer awareness on compliance in paying two-wheeled motor vehicle tax at the SAMSAT Office of Bone Bolango Regency. The background of this research is based on the relatively low level of taxpayer compliance, which is indicated by the existence of motor vehicle tax arrears each year. This study employed a quantitative approach using a survey method by distributing questionnaires to two-wheeled motor vehicle taxpayers registered at the SAMSAT Office of Bone Bolango Regency. The data analysis technique used in this research was multiple linear regression analysis with the assistance of statistical software. The results show that partially tax socialization does not have a significant effect on taxpayer compliance in paying two-wheeled motor vehicle tax. Meanwhile, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, tax socialization and taxpayer awareness influence taxpayer compliance in paying two-wheeled motor vehicle tax. The results of this study are expected to serve as an evaluation material for the local government and the SAMSAT Office in improving the effectiveness of tax socialization and increasing public awareness in fulfilling tax obligations.
Pengaruh Kompetensi Sumber Daya Manusia dan Tarif Air terhadap Profitabilitas pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Sitti Rahmatya Bilalea; Mattoasi; Zulkifli Bokiu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5167

Abstract

This research aims to examine the impact of human resource competence and water tariffs on profitability at the Muara Tirta Regional Public Water Company, Gorontalo City. This research is quantitative research. The data sources used are primary data collected through a questionnaire distributed to 71 respondents, who are employees knowledgeable about finance, utilizing purposive sampling. The data analysis technique involves descriptive quantitative analysis using t-statistic tests, f-statistic tests, and coefficient of determination tests (Adjusted R Square) using IBM SPSS 20 for Windows. The results indicate that human resource competence has a positive and significant impact on profitability, water tariffs have a positive and significant impact on profitability, and both human resource competence and water tariffs simultaneously have a positive and significant impact on profitability at the Muara Tirta Reional Public Water Company, Gorontalo City, with a coefficient of determination value of 21.1%. The remaining 78.9% is explained by other variables not examined in this research.
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan BUMDes: Studi di BUMDes Kecamatan Bulango Timur Kezia Rozalin Kasman; Zulkifli Bokiu; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7881

Abstract

This study aims to analyze the accountability of the management of Village-Owned Enterprises (BUMDes) in East Bulango District through the influence of the internal control system, transparency, human resource competence, and the role of village heads. This study uses a quantitative descriptive and causality approach with primary data collected through the distribution of questionnaires to BUMDes managers. Data analysis was carried out to test the influence of each independent variable partially or simultaneously on the accountability of BUMDes management. The findings of this research are expected to contribute to improving more accountable governance of BUMDes, through strengthening aspects of internal control, transparency, improving human resource competence, and optimizing the role of village heads.