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Journal : Journal of Innovative and Creativity

Pengaruh Tarif Pajak Pertambahan Nilai Dan Literasi Pajak Terhadap Perilaku Komsumtif Pada Generasi Z Irfansyah, Muhammad Faiq; Linawati, Linawati; Erliana, Erliana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3472

Abstract

This study aims to examine the influence of value-added tax rates and tax literacy on consumptive behavior in generation Z. This study uses primary data by distributing questionnaires to 100 students of the Applied Bachelor of Tax Accounting Study Program at Pamulang University. The research sample was determined using the purposive sampling method. The data analysis techniques used were descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests assisted by using IBM SPSS statistical 30 software. The results of this study show that (1) the value-added tax rate partially affects the consumptive behavior in the generation of 0.001 with a t calculation of 3.316. (2) Tax literacy has a profound effect on consumptive behavior in generation Z of 0.001 with a t calculation of 6.021. (3) Value-added tax rate and tax literacy simultaneously affect the consumptive behavior of generation Z by 0.001 with an F calculation of 55.438.
Pengaruh Samsat Keliling Dan E-Samsat Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor: (Studi Kasus Pada Wajib Pajak di Samsat Kota Tangerang) Astriyah, Aas; Erliana, Erliana; Linawati, Linawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to: 1) Examine and analyze the effect of Mobile Samsat services on the quality of motor vehicle tax services, 2) Analyze the effect of E-Samsat services on the quality of motor vehicle tax services, and 3) Evaluate the simultaneous effect of Mobile Samsat and E-Samsat services on the quality of motor vehicle tax services in Tangerang City. This research uses a quantitative approach with a survey method. The population consists of motor vehicle taxpayers in Tangerang City, and the sample of 100 respondents is determined using the Lemeshow formula. Data are collected through a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS version 29. The results show that: 1) Mobile Samsat has a positive and significant effect on service quality (p < 0.05), 2) E-Samsat has a positive and significant effect on service quality (p < 0.05), and 3) simultaneously, both independent variables significantly affect service quality (F-statistic p = 0.000). The Adjusted R² value indicates that the model explains a substantial portion of the variation in service quality. These findings suggest that improving the infrastructure of Mobile Samsat and optimizing E-Samsat operations can enhance accessibility, satisfaction, and taxpayer compliance in Tangerang City.
Co-Authors Abdul Hamid Abdul Mughni Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Aldri Frinaldi Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa Ardhian Putra, Govan Ardiansiah Ardiansiah Ari Suseno Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Asa Arya Sudarman Asana, I Made Dwi Putra Asnita Sinaga Astriyah, Aas Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Cokis Ratih Kumbara DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Devi Febriyanti Dewa Made Wiharta Dharmika, Ida Bagus Diah Nurdiwaty Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Een Irianti Elia Ardyan Erliana, Erliana Erna Yuniati Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fani Isdayanti Firdarini, Khoirunnisa Cahya Firdawati, Ery Fitria Herdiyanti Fitria Ramadhani, Charisa G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Halawa, Irena Mei Darnis Hanifatul Mar’ah Hartina Pertiwi Haryati Ruslan Heni, Lidia Hermani, Sofiati I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Made Meri Utama Yasa I Gusti Ngurah Gede Agung Suniantara I K A Riki Gunawan I K. A. Riki Gunawan I ketut Gede Darma Putra I Komang Leo Puja Artana I Made Bayu Dibawan I Made Cahrianto I Made Kris Widiantara I Made Oka Semara Putra I Made Oka Widyantara I Made Rai Suarimbawa I Made Suartika I Nyoman Gede Arya Astawa I Nyoman Gunantara I Nyoman Setiawan I Nyoman Setiawan I Putu Arie Pratama I Putu Gede Gentha Kesuma Negara I Putu Oka Wisnawa I Putu Sudharma Yoga I Wayan Andis Indrawan Ibni Hadjar Ida Ayu Dwi Giriantari Ida Bagus Gede Manuaba Iftihor, Iftihor IGA Sri Melati IGP. Agus Aries Pratama Imran Saputra Surbakti Indah Dwi Kurniawanti Irene Christina Wenas Irfansyah, Muhammad Faiq Jaeng, Maxinus Jannah, Azzahra Raudhatul Joshua Fernaldy Sudarsono Jumirta, Jumirta Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Kasmiati KHAIRANI, MIFTAHUL Komang Oka Saputra Kundala, Manendha Maganitri Kusuma, M. Putra Hadi Larasati, Adelya Dwi Lie Jasa Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Niama Dwi Susila Made Sudarma Mahmudah, Atim Matul Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Marinus B. Tandiayuk Marinus Barra Tandiayuk Maxinus Jaeng Meilana, Putri Bibit Moh. Adenan Muh. Rizal Musdalifa MUSTAMIN IDRIS Mutia, Cut Vilda N Paramaita Nafis, Moh. Abi Adhurun Ngurah Indra ER Ngurah Narendra Dananjaya Ni Gusti Ayu Dewi Paramita Arisandi Ni Komang Ayu Sri Anggreni Ni Made Anita Belinda Ni Made Ary Esta Dewi Wirastuti Ni Made Ary Esta Dewi Wirastuti Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Nur Solikin Nurul Huda1 Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Oka Semara Putra, I Made Pramono, Lukito Pramudyanti, Naomi Priyastiwi, Priyastiwi Puspita, Erna Putra Adi Wibowo Putra, Rezi Eka Putra, Rivan Dea Nova Putri Agung Permata Sari Putri, Melly Monika Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ratih Kumalasari Niswatin Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rina Yuliana Riska Indramaya Sinaga Riska Riski Riswahyuning, Mareta Selvia Rohman, Alfan Nur Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sagung Intan Saraswati Sari, Meilinda Trinita SB, Sigit Wisnu Serani, Gabriel Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siregar, Abdul Hasyim Mazhurin Siti Hajar Adriani Sofiati Sofiati, Sofiati Solikah, Mar atus Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sudarman Bennu Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Susi Yusrianti, Susi Sutrichastini, Ary Sutrischastini, Ary Syafruddin Rais, Syafruddin syailendra, syailendra Tantri, Afifah Luftiah Tengku Riza Zarzani N Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Veronica Ambassador Flores W. Setiawan Wahyu Purwanto Wangi, Sari Sekar Wibowo, Agung Edy Widiastuti , Nur Widiawati, Hestin Sri Widyadi Setiawan Wikananda, I Gusti Ngurah Satya Wulandari, Amelia Agustri Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yurike Sindi Gloriana Zuriat, Zuriat