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Santuo Santuo
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BULUKUMBA Santuo Santuo
Jurnal Administrasi Negara Vol 25 No 1 (2019): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v25i1.553

Abstract

Taxpayer compliance is influenced by several factors, including tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits. This study aims to determine the effect of tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits of taxpayer compliance at Bulukumba Small Tax Office. The number of samples used as respondents in this study are 100 taxpayers at Bulukumba Small Tax Office. Data collection technique used is through questionnaire. Data analysis used is through multiple linear regression analysis with partial and simultaneous hypothesis tests. The results indicate that there is a positive and significant influence on tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits of taxpayer compliance. This means that taxpayer compliance at Bulukumba Small Tax Office is generally influenced by tax regulation comprehension of taxpayer, service quality of tax authorities and tax audits, and the others is influenced by other factors not included in this research model.
KINERJA PEMERIKSA PAJAK: TIGA VARIABEL PENJELAS PEN-CAPAIAN TARGET PAJAK OPTIMAL Santuo Santuo
Jurnal Administrasi Negara Vol 25 No 2 (2019): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v25i2.633

Abstract

Tax audit success is determined by performance of tax auditors. Therefore, to achieve optimal tax audit results, some efforts are needed to increase performance of tax auditors. Performance of tax auditors is influenced by several factors, including professionalism, work experience and organizational commitment of tax auditors. Several previous studies have shown that professionalism, work experience and organizational commitment influence performance of tax auditors. But there are also some previous studies show professionalism, work experience and organizational commitment do not influence performance of tax auditors. This study aims to determine the effect of including professionalism, work experience and organizational commitment on performance of tax auditors at Bulukumba Small Tax Office. The Population of this study are 37 tax auditors at Bulukumba Small Tax Office. The number of samples is determined by total sampling technique, which is taking all the population of 37 respondents. The data collection technique is questionnaire. Data analysis used is through multiple linear regression analysis with partial and simultaneous hypothesis tests. The results indicate that there is a positive and significant influence on professionalism, work experience and organizational commitmentto performance of tax auditors. This means that performance of tax auditors at Bulukumba Tax Office is generally influenced by professionalism, work experience and organizational commitment of tax auditors and the others is influenced by other factors not included in this research model
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK PASCA PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 Santuo Santuo
Jurnal Administrasi Negara Vol 26 No 1 (2020): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v26i1.1117

Abstract

Taxpayer compliance is one of the determining factors in achieving tax revenue. The government has made efforts to improve taxpayer compliance. One of the efforts is by issuing Government Regulation Number 23 of 2018. This study aims to determine the effect of the tax rate changes, the application of the principle of tax fairness and tax socialization application on taxpayer compliance in the Bulukumba Tax Office after the implementation of Government Regulation Number 23 of 2018. The number of samples/respondents in this study are 120 taxpayers at Bulukumba Tax Office, which determined by cluster random sampling technique from three districts in the Bulukumba Tax Office Area. This study used questionnaire as data collection instrument. For Data analysis, researcher used multiple linear regression analysis with partial and simultaneous hypothesis tests. The results indicate that tax rates, the principle of tax fairness and tax socialization had a positive and significant effect on taxpayer compliance. This means that taxpayer compliance at Bulukumba Tax Office after the implementation of Government Regulation Number 23 of 2018 generally influenced by the tax rate changes, the application of the principle of tax fairness and tax socialization and the others influenced by other factors not included in this research model
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