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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Jurnal Kebijakan Publik Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Jurnal Keteknikan Pertanian Tropis dan Biosistem Majalah Ilmiah MOMENTUM JURNAL KOLABORASI Jurnal IPTEK-KOM (Jurnal Ilmu Pengetahuan dan Teknologi Komunikasi) Jurnal Pendidikan Ekonomi JWP (Jurnal Wacana Politik) Scientific Journal of Reflection : Economic, Accounting, Management and Business PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA BHUMI: Jurnal Agraria dan Pertanahan Inovasi: Jurnal Ilmiah Ilmu Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Budimas : Jurnal Pengabdian Masyarakat SANCTUM DOMINE: Jurnal Teologi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Widyaparwa Jurnal Publikasi Teknik Informatika (JUPTI) MAP (Jurnal Manajemen dan Administrasi Publik) Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Darmanto Darmanto
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Pengaruh Pengatahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Restoran Charisma Zega Cinta Varera; Suprihati Suprihati; Darmanto Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1335

Abstract

This research aims to examine how taxpayer knowledge, taxpayer awareness, and tax rates influence the tax compliance of restaurant taxpayers in Karanganyar Regency. The study uses a quantitative approach with data collected through structured questionnaires. A total of 85 respondents were selected using the simple random sampling method from restaurant taxpayers registered at the Regional Financial Agency of Karanganyar Regency. The results show that taxpayer knowledge and awareness both significantly affect tax compliance. In contrast, the tax rate variable does not show a significant effect. These findings indicate that the more knowledgeable and aware taxpayers are, the more likely they are to comply, regardless of the applicable tax rate.
PENGARUH MODERNISASI ADMINISTRASI BERBASIS E-SAMSAT, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI Trivina Damayanti; Desy Nur Pratiwi; Darmanto Darmanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nxkqej66

Abstract

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.  
PENGARUH PEMAHAMAN SISTEM ADMINISTRASI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN DENGAN TINGKAT KEPUASAN WAJIB PAJAK PADA FORMULIR  1721-A2 SEBAGAI VARIABEL INTERVENING: (STUDI KASUS KABUPATEN BOYOLALI) Ardila Setyowati; Maya Widyana Dewi; Darmanto Darmanto
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v3de9977

Abstract

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.
Co-Authors Abdul Khalim Adi Nurman Agung Iswahyudi Agus Krestanto Alfiana Nurjannah Amelia Febriyanti Aminuyati Angga Adhi Saputro Ardila Setyowati Ardison Ardison Ari Warokka Asri Asri Aufa Rahman Basuki Sri Rahayu Budiyono Budiyono Charisma Zega Cinta Varera Daniel Budi Pratama Daru Nupikso Desnardo Ivan Prabowo desy nur pratiwi Didik Noviyanto Diki Diki Dody Samwijaya Edy Bimantoro Elvy Nugraheni Endon Priyanto Ernawati Budi Astuti Febri Yuliani Feri Adi Prayitno Florentina Ratih Wulandari Fransiska Kurniawati Hadi Samanto Heru Yulianto Ihsan Cahyo Utomo Ima Wijayanti Imam Syafaat Indah Hartati Karso Karso Laeli Kurniasari Lilis Setyarini Livio Mayesta Lukman Susanto M. Salafudin Maya Widyana Dewi Meita Istianda Miftakhul Khusna Muhamad Royan Al Faris Muhamad Surifil Anam Muhammad Nur Ubaidillah Muhammad Syafi’i Natajaya Santana Nendy Akbar Rozaq Rais NEVIATY PUTRI ZAMANI Nugroho Widiasmadi Obed Bida Oktavian Yudha T.S Oscar Jayanagara Prasetyo, Indra Purnomo Purnomo Putra Pratama Saputra Renan Subantoro Salim Rahman Arif Siti Aisyah Siti Rokhmah Sri Indarwati Sri Mulyo Bondan Respati Sri Wardaya Suprihati Suprihati Tabah Priangkoso Taufik Ahmad Titik Dwiyani Trivina Damayanti Vitalis Ari Widiyaningsih Warianti Warianti Woro Utari Yulius Hari Yuwita Ariessa