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Andri Waskita Aji
Fakultas Ekonomi Universitas Sarjana Tamansiswa
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PENGARUH SISTEM DRIVE THRU, E-SAMSAT DAN AKSES INFROMASI TERHADAP KUALITAS PELAYANAN PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Di Samsat Sleman) Andri Waskita Aji; Dewi Kusuma Wardani; Dwi Wulandari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Pada penelitian ini bertujuan utnuk mengetahui pengaruh sistem drive thru, e-samsat dan akses informasi terhadap kualitas pelayanan pajak kendaraan bermotor (studi kasus pada wajib pajak disamsat sleman). Metode penelitian ini mengguanakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian ini mengambil sampel wajib pajak yang ada di samsat sleman. Teknik pengambilan sampel menggunakan teknik random sampling. Teknik pengumpulan data dengan menggunakan angket kuesioner. Analisi data yang digunakan dalam penelitian ini adalah analisis regresi berganda yang diolah menggunakan alat bantu IBM SPSS versi 20. Jumlah data yang diolah sebanyak 100 responden. Hasil penelitian ini menunjukkan bahwa sistem drive thru berpengaruh positif terhadap kualitas pelayanan pajak kendaraan bermotor. Hasil penelitian ini juga menyimpulkan bahwa e-samsat dan akses informasi berpengaruh negatif terhadap kualitas pelayanan pajak kendaraan bermotor
PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN MOTIF EKONOMI TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada Wajib Pajak Di Kabupaten Kulon Progo) Andri Waskita Aji; Teguh Erawati; Mitsla Egil Izliachyra
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study was to determine the effect of understanding tax law, taxation system, taxation, and economic motives on tax evasion (a case study of taxpayers in Kulon Progo Regency). This research method is determined by causality method and primary data using a questionnaire. This study took a sample of taxpayers in Kulon Progo Regency. This data collection technique uses a questionnaire questionnaire. The analytical method used is multiple regression analysis which is processed using IBM SPSS version 20. The number of data processed is 100 respondents. Based on the results of the analysis of the understanding of tax law, the tax system, and taxes have a negative effect on tax evasion. The results of this study also conclude that economic motives have a positive effect on tax evasion
PENGARUH FASILITAS PELAYANAN, KEMAMPUAN KERJA, DAN RESPONSIVENESS TERHADAP KEPUASAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak yang Terdaftar di Kantor Pelayanan Pajak Pratama Wates) Andri Waskita Aji; Teguh Erawati; Meidella Kartika Murti
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to determine the effect of service facilities, work ability, and responsiveness on taxpayer satisfaction. This type of research is an associative type of research and data collection uses primary data using a questionnaire via google form. In this study samples were taken namely taxpayers who were registered at the Wates Pratama Tax Office. The sampling technique used purposive sampling technique with the criteria of taxpayers registered at KPP Pratama Wates and taxpayers who had visited KPP Pratama Wates. The number of processed data is 100 respondents. This study uses data analysis, namely multiple regression analysis which is processed using the SPSS version 20 program. The results show that service facilities have a positive effect on taxpayer satisfaction. Work ability has no effect on taxpayer satisfaction. Responsiveness has a positive effect on taxpayer satisfaction. Service facilities, work ability, and responsiveness simultaneously have a positive effect on taxpayer satisfaction
PENGARUH PEMAHAMAN PERPAJAKAN, LOVE OF MONEY, DAN RELIGIUSITAS TERHADAP KEINGINAN MELAKUKAN PENGGELAPAN PAJAK (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa) Andri Waskita Aji; Teguh Erawati; Novi Satria Dewi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This study aims to examine the effect of understanding taxation, love of money, and religiosity on the desire to commit tax evasion in students of the Accounting Study Program Faculty of Economics Universitas Sarjanawiyata Tamansiswa. This research method uses descriptive quantitative statistical methods and uses primary data by using a questionnaire. The sampling technique used snowball sampling technique. The data collection technique used a questionnaire via google form which was distributed to students of the Accounting Study Program Faculty of Economics Universitas Sarjanawiyata Tamansiswa class 2017, class 2018, and class 2019. The samples used in this study were 100 samples. Analysis of the data used is multiple regression analysis which is processed using the IBM SPSS version 20 program. The results of this study indicate that the understanding of taxation has a negative effect on the desire to commit tax evasion. Love of money has no effect on the desire to commit tax evasion. Religiosity has a negative effect on the desire to commit tax evasion
Co-Authors Dewi Kusuma Wardani Dwi Wulandari Meidella Kartika Murti Mitsla Egil Izliachyra Novi Satria Dewi Teguh Erawati