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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Pendidikan : Riset dan Konseptual Journal of Telenursing (JOTING) Dinasti International Journal of Digital Business Management Jurnal Nasional Manajemen Pemasaran dan SDM Masker Medika Nurse and Holistic Care Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Masyarakat Bangsa Journal of Business, Accounting and Finance Tarbi: Jurnal Ilmiah Mahasiswa JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
SITI ROHMAWATI
Program Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Untan, Pontianak
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District) Kartika, Tita; Rohmawati, Siti; Adinegara, Ahmad Andi
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study focuses on the Pratama tax service office located in Sumedang District for the period 2017-2021, which aims to determine how the effect of tax collection with a warning letter (X1) and a distress warrant (X2) on individual taxpayer compliance (Y). The method used in this research is quantitative method, with sampling using probability sampling method. The population in this study was 40,513 individual taxpayers who received warning letters and distress warrant and were registered at KPP Pratama Sumedang with a sample size of 100 individual taxpayers who received warning letters and distress warrant. Data analysis and hypothesis testing in this study using SPSS version 25. Based on the test results and hypotheses, it can be seen that tax collection with a warning letter (X1) has a significant effect on compliance of individual taxpayers with a Sig value. 0.000 and the test value is greater than table or 4.260 > 1.985. Furthermore, tax collection by distress warrant (X2) has a significant effect on Individual Taxpayer Compliance with a Sig value. 0.005 and the test value is greater than table or 2.871 > 1.985. Tax Collection with a warning letter and distress warrant has a significant effect together on Individual Taxpayer Compliance with the calculated F value is 37.433, while the significance is 0.000
Analisis Pengaruh Pertumbuhan Ekonomi, Tingkat Kemiskinan dan Pengangguran Terhadap Indeks Pembangunan Manusia pada 6 Kabupaten/Kota di Provinsi Kalimantan Selatan Tahun 2010-2022 Rohmawati, Siti; Anshar Nur, Muhammad
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 8 No. 2 (2025)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v8i2.448

Abstract

The This study aims to analyze the effect of economic growth, poverty level and unemployment simultaneously and partially and which factor has the most dominant effect on the Human Development Index in 6 districts / cities in South Kalimantan Province in 2010-2022. This type of research is quantitative with secondary data and the data analysis technique used is panel data regression analysis with data calculations using E-views 12 software. This study found that in 6 districts / cities in South Kalimantan Province in 2010-2022, economic growth, poverty levels and unemployment simultaneously had a significant effect on the Human Development Index. Partially, economic growth and poverty levels have a significant effect, while unemployment has an insignificant effect and the poverty rate is the most dominant factor affecting the Human Development Index in 6 districts / cities in South Kalimantan Province in 2010-2022.
Co-Authors Abdul Muhith Adinegara, Ahmad Andi Agus Syahrani Agusta Dian Ellina Aima, Muhammad Havidz Alinayah, Siti Anesty, Thea Dwi Anshar Nur, Muhammad Baehaqi Fanji Wijaya Firman Susilo Joko Prasetyo Kartika, Tita Musahadi Musahadi, Musahadi Najmah, Keisha Zaimatun Ningsih, Selvi Septia Sari, Intan Rahma Siti Nurjannah SLAMET MUJIONO, SLAMET Surip, Ngadino Suryadi, Handy Triyanti, Dempi W. R, Hernawati Wiratih, Wiratih Zahroh, Chilyatiz