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Universitas Mercu Buana Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika) Indri Febriani; Suparno
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.73 KB) | DOI: 10.21009/wahana.14.014

Abstract

This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika.
ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok) Aida Nurul Hidayah; Suparno
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.894 KB) | DOI: 10.21009/wahana.14.017

Abstract

This study aims to analyze the effect of applying Governor Regulation No. 259 of 2015 concerning exemption from Building Land Taxes and Governor Regulation No. 126 of 2017 concerning the exemption of BPHTB from the Regional Tax revenues of the DKI Jakarta Province. The data used is a report on local tax revenues in the Tanjung Priok District in 2013-2015. There are 2 independent variables, namely the application of Governor Regulation No. 259 of 2015 and Governor Regulation No. 126 of 2017. This research shows that the application exemption from Building Land Taxes and BPHTB influence to Local Tax Revenue.
Co-Authors Aida Nurul Hidayah Indri Febriani