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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Provinsi Bengkulu Rangga Aprial; Winny Lian Seventeen
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i2.696

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak terhadap Pajak Bumi dan Bangunan (PBB) di Provinsi Bengkulu. Melalui pendekatan kualitatif dan kuantitatif, data dikumpulkan dan dianalisis untuk memahami faktor-faktor seperti pengetahuan wajib pajak, transparansi administrasi pajak, efektivitas penegakan hukum, kualitas layanan publik, faktor-faktor yang mempengaruhi wajib pajak. Hasil analisis data ini diharapkan dapat memberikan wawasan yang mendalam bagi pemerintah di provinsi Bengkulu dalam merancang strategi yang lebih efektif untuk meningkatkan kepatuhan pajak , sehingga dapat mendukung pembangunan dan pelayanan publik yang lebih baik bagi masyarakat.
PENGARUH PEMAHAMAN PAJAK TERHADAP KUALITAS LAPORAN KEUANGAN UMKM  DI BENGKULU Seventeen, Winny Lian; Perdanakusuma, fathul Hilal
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 2 (2025): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/p4f63969

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, including in Bengkulu, with a large contribution to the Gross Regional Domestic Product (GRDP) and employment. However, many MSMEs in Bengkulu face challenges in financial management and taxation, especially related to low tax understanding. This study aims to examine the effect of tax understanding on the quality of MSME financial reports in Bengkulu. A quantitative approach with a survey method was used to collect data through questionnaires from registered MSME owners. The research variables include tax understanding as an independent variable and financial report quality as a dependent variable, with controls in the form of business scale, owner education level, and use of accountant services. The results of the study indicate that tax understanding has a significant positive effect on the quality of MSME financial reports, with a coefficient of determination (R²) of 0.451. This finding indicates that a good understanding of tax obligations can improve the accuracy and transparency of MSME financial reports. This study provides a practical contribution to MSME actors and local governments in designing policies to improve tax literacy and support sustainable economic growth in Bengkulu.Send feedbackSide panelsHistorySaved
Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 2024 Emya Pepayosa Br Karo; Winny Lian Seventeen; Fathul Hilal Perdanakusuma
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.365

Abstract

The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.