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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Safari : Jurnal Pengabdian Masyarakat Indonesia
Rina Febrianti Miftahur Rohmah
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Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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Pengaruh Pembebasan Sanksi Administratif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (R2) (Studi Kasus Pada Kantor Bersama Samsat Lamongan) Rina Febrianti Miftahur Rohmah; Umar Yeni Suyanto; Rina Sulistyowati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3629

Abstract

This study aims to examine and analyze the effect of exemption from motor vehicle tax administrative sanctions and service quality on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat , either partially or simultaneously. The number of samples used is 100 motor vehicle taxpayers which is calculated using the slovin formula with the method of determining the sample, namely incidental sampling. The data analysis technique used is multiple linear regression analysis using the SPSS 24 program. The results show that partially there is the effect of exemption from motor vehicle tax administrative sanctions and has a positive and significant effect on motor vehicle taxpayer compliance. In the service quality variable there is a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, simultaneously the exemption of motor vehicle tax administrative sanctions and service quality have a positive and significant impact on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat.
Pelatihan Pengelolaan Perpajakan di Bumdes Sambeng Lamongan Sri Yaumi; Qosim Qosim; Ayu Wigati; Rina Febrianti Miftahur Rohmah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 2 (2021): April : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i2.710

Abstract

In order to implement the Tri Dharma of Higher Education, the Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan community service team conducted tax management training for treasurers and financial managers at Bumdes Sambeng Lamongan. The method of implementation with socialization and training, aims to provide understanding to Bumdes Sambeng regarding tax management. This community service activity was carried out for 4 months between May and August 2021 in the Sambeng village hall building. Presentation of taxation material is carried out systematically by prioritizing presentations, discussions and questions and answers. Every problem encountered in the context of tax management becomes material for discussion between the presenters (trainees) and the participants. Furthermore, continuous training is carried out dynamically where participants consult on each of the problems encountered in the implementation of the village-owned tax, consulting in the form of face-to-face meetings, or using communication devices such as telephones. The result of this activity is that treasurers and financial managers have a good understanding of tax management. This is evidenced by the good management of taxes at Bumdes Sambeng Lamongan.
Co-Authors Ayu Wigati Qosim Qosim Rina Sulistyowati Umar Yeni Suyanto Yaumi, Sri