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Journal : ADVANCE

THE EFFECT OF TAXPAYER AWARENESS, UNDERSTANDING OF TAXES, TAX SERVICES AND TAX SANCTIONS AGAINST COMPLIANCE WITH MOTOR VEHICLE TAXPAYERS IN SAMSAT NGAWI DISTRICT Eko Meiningsih
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the effect of taxpayer awareness, understanding of taxation, fiscal services and tax sanctions on compliance with motor vehicle taxpayers (PKB) in the Samsat Ngawi District. The population in this study were motor vehicle taxpayers who were registered at the samsat office in Ngawi Regency. The data used are primary data by distributing questionnaires. The method for determining non-probability sampling with Accidental Sampling techniques. Based on Slovin formula obtained a sample of 100 taxpayers. Data analysis method uses validity test, reliability test, classic assumption test, multiple linear regression analysis, hypothesis testing and determination test. The results of hypothesis testing indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance. Understanding of tax has a positive but not significant effect on tax compliance. Fiscal services have a positive and significant effect on tax compliance. Tax sanctions have a positive and significant effect on tax compliance. Adjusted R Square value (R of 58% is influenced by the variables used in 2) is 0.580 or 58%. So R2 of 58% is influenced by the variables used in this study while the remaining 42% is influenced by variables outside the research. For exampletax socialization, income level, samsat corner program, and samsat drive thru system.
THE ENTHUSIASTIC EFFECT OF SHAHIBUL MAAL TO SAVING AT THE WONOGIRI SHARIAH SYARIAH COOPERATIVE Lia Puspitasari; Eko Meiningsih Susilowati; Tri Widianto
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to determine the factors that influence the interest of shahibul maal to save in the Sharia Cooperative Permata. Analytical technique in this research consist of instrument test: validity test and reliability test, classical assumption test, multiple linear regression analysis, t test, and R² test. Based on the results of this study can be seen that the trust, quality of service and religiulitas positively affect the interest of shahibul maal to save in sharia cooperative. Result of t test show that trust, service quality and religiulity have positive and significant effect to interest of shahibul maal to save in syariah cooperative. Adjusted R square test results obtained results of 0.418 which means the variability of interest shahibul maal to save in cooperatives can be explained by the variable trust, service quality and religiulity 41.8% while the remaining 58.2% explained by other variables that do not participate observed. For example processes, people and products etc. The most dominant variable affecting the interest of shahibul maal to save in sharia cooperative is trust, hence effort to increase interest of shahibul maal to save in syariah cooperative need to emphasize trust, through socialization and various activities.Keywords: trust, quality of service, religiulitas and Interests shahibul maal to save.
Dukungan Kontribusi Pajak, Retribusi Dan Pendapatan lain-lain Untuk Pelaksanaan Otonomi Daerah Eko Meiningsih Susilowati
ADVANCE Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

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Abstract

Penelitian ini berguna untuk menganalisis pajak, retribusi dan pendapatan lain-lain terhadap pendapatan asli daerah. Populasinya laporan realisasi APBD pada DPPKA di Kota Surakarta. Sebagai sampel adalah laporan realisasi APBD selama tahun 2013-2015. Analisa menggunakan regresi linear berganda. Diperoleh hasil pajak daerah dan pendapatan lain-lain daerah berpengaruh signifikan terhadap pendapatan asli daerah. Retribusi pajak berpengaruh tidak signifikan terhadap pendapatan asli daerah. Uji determinasi mendapatkan hasil sebesar 78,2% pengaruh variabel independen terhadap variabel dependen. Sisanya diperngaruhi variabel lain yang tidak diikutkan dalam penelitian ini.