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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis Dan Industri (EBI) Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Expensive: Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Management, Economic, and Accounting JAS (Jurnal Akuntansi Syariah)
Hendra Tanjung
Universitas Muhammadiyah Sukabumi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Akuntansi'45

 1 
Efektivitas Penerapan Tarif PPh OP UU No.7 Tahun 2021 Pada Pertumbuhan WP Dan Penerimaan PPh 21 Patriasih, Yasinta; Martaseli, Evi; Tanjung, Hendra
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1290

Abstract

This study aims to explain the growth in the number of taxpayers and the effectiveness of income tax article 21 after the application of the personal income tax rate of Law Number 7 of 2021. The research method used in this research is descriptive qualitative method. The data collection methods in this study are observation, interview and documentation. The research data used are primary and secondary data. Primary data obtained from interviews with KPP Pratama Sukabumi and secondary data in the form of the number of registered taxpayers and the target and realization of income tax Article 21 revenue before and after the application of personal income tax rates in Law No. 7 of 2021. The results showed that the average growth in the number of individual taxpayers 17 months before the implementation and 17 after the implementation of the progressive rate of personal income tax in Law No. 7 of 2021 at KPP Pratama Sukabumi decreased in growth by 0.13% and the effectiveness of income tax article 21 revenue in 2022 was included in the criteria very effective with a percentage of effectiveness of 109.35% and until the data was obtained in May 2023 the effectiveness of revenue fell into the ineffective category with a percentage of effectiveness of 38.75%.
Pengaruh Penerapan Sistem E-Filing Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Listiani Listiani; Andri indrawan; Hendra Tanjung
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1323

Abstract

This study aims to analyze the effect of implementing the E-Filing system and tax volunteers on individual taxpayer compliance at KPP Pratama Sukabumi using a quantitative method approach. The data collection method in this study is using primary data.  The data analysis technique used is multiple linear regression, based on the results of multiple linear regression, the regression equation Y = 11.106 + 0.459X1 + 0.266X2 is obtained. The results of research and partial hypothesis testing show that the Application of the E-Filing System has a significant effect on individual taxpayer compliance, a significance value of 0.001> 0.05 and a calculated t value of 3.403> t table 1.985, The role of Tax Volunteers has a significant effect on individual taxpayer compliance, a significance value of 0. 000 < 0.05 and the value of f count 3.699> f table 1.985, Simultaneously the E-Filing system and the role of tax volunteers have a significant joint effect on individual taxpayer compliance, the significance value is 0.000 < 0.05 and the value of f count 21.768> f table 3.09.
Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi: Studi Kasus pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi Silva Asflara; Idang Nurodin; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2490

Abstract

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.
Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi: Studi Kasus Pada UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi Risma Dianti Putri; Venita Sofiani; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2498

Abstract

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.
Co-Authors Ade Sudarma Aeni, Silvia Alamsyah, Sakti Alfiyansyah, M. Arfi Andri Indrawan Cica Septia Ningsih Darmo H Suwiryo Debby Mustika Purnama Alam Elis Lisnawati Elis Evi Martaseli Fatur, Mochammad Gatot Wahyu Nugroho Gunawan, Muhamad Sahrul Hanifah, Neli Hartono, Nicky Dwi Idang Nurodin Jasmine, Angeline Listiani Listiani Maulida, Silvia Muhamad Abduh Mullery, Azril Febrian Nuraisah, Risa Nurazizah, Rida Nurmilah, Risma Nurwijayanti Oman Rusmana Oman Rusmana Patriasih, Yasinta PUJI LESTARI Puspita Septriana Ridwan, Rizki Fadhillah Risma Dianti Putri Risma Nurmilah Silva Asflara Sri Wahyuni Sudarma, Ade Suwiryo, Darmo H. Syifa Safira Alvina Venita Sofiani