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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management Attractive : Innovative Education Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) International Transactions on Education Technology (ITEE) Economic Development Analysis Journal Al Urwah : Sharia Economics Journal Studies in Economy and Public Policy
Etty Puji Lestari
Universitas Terbuka, Indonesia
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Pengaruh Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Intervening pada KPP Pratama Cilegon Afe, Bayu Ryantoro; Lestari, Etty Puji; Gunawan, Diah Setyorini
Attractive : Innovative Education Journal Vol. 4 No. 3 (2022): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v4i3.553

Abstract

Tax revenue and taxpayer compliance are topics of concern to the government, practitioners and academics today. The reason is, there are still many people in Indonesia who have negative thoughts about taxes. Optimization of the tax system will determine the extent to which the government is able to achieve the overall development target. This study aims to analyze the effect of tax oversight and tax audit on tax revenues with taxpayer compliance as an intervening variable at KPP Pratama Cilegon. This research will provide implications for the government in determining effective policy directions in collecting state revenues. The object of the study of this discussion is KPP Pratama Cilegon from 2017 to 2021. The type of study of this discussion is quantitative research. The sample used is 60 data using secondary data. The technique of determining the sample using purposive sampling. The analysis technique used in this study is Path Analysis. The results showed that supervision had a positive and significant effect on tax revenues, tax audits had a positive and insignificant effect on tax revenues, while taxpayer compliance was not able to mediate the effect of tax oversight and tax audits on tax revenues. Key words: Tax Supervision, Tax Audit, Taxpayer Compliance, Tax Revenue
Analysis of the level of interest and level of taxpayer satisfaction with the quality of service at the East Belitung Samsat Office Tri Astuti Ramadhani Haliza; Lukas Purwoto; Etty Puji Lestari
Studies in Economy and Public Policy Vol. 1 No. 2 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sepp.v1i2.3714

Abstract

Purpose: This study examines whether there is a gap between taxpayers’ perceived importance and satisfaction with services at the East Belitung Samsat Office. This study focuses on evaluating the service quality dimensions tangibles, reliability, responsiveness, assurance, and empathy to determine whether the services provided align with public expectations. Research methodology: The study employed a survey approach with a sample of 100 respondents selected through quota sampling, representing taxpayers who had received services at the Samsat Office. Secondary data, including employee profiles and statistical data on the number of taxpayers, were also used. The analysis applied The Wilcoxon Test was used to compare the perceived importance of each service dimension with the actual satisfaction level reported by respondents. Results: The Wilcoxon test analysis demonstrated a statistically significant difference between importance and satisfaction across all five dimensions of service quality. This indicates that although taxpayers consider the services important, their actual experience with the services provided has not yet reached the expected standards. Conclusion: The study concludes that the quality of services at the East Belitung Samsat Office does not fully meet taxpayers’ expectations, as significant service gaps were identified. Limitations: This research is constrained by its sample size of only 100 respondents, obtained through quota sampling, which may not adequately represent the broader taxpayer population of East Belitung. Contribution: This study contributes to the application of the SERVQUAL model in public sector services and provides valuable insights into service quality evaluation within the Indonesian tax administration context.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Afe, Bayu Ryantoro Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Budiarti, Ririn Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Christian Mongan, Yohanes Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Setyorini Gunawan Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Faizul Mubarok Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hersugondo Hersugondo Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianti, Laravita Prihastina Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kuswara, Dimas Puja Langgeng Ratnasari, Sri Lase, Sepandil Laras Lukas Purwoto M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nessa, Digusia Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Ramdany, Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila Siti Puryandani Siti Puryandani SITI PURYANDANI Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Susilo, Wahyu Setyo Budi Syuparman Syuparman Taufani Chusnul Kurniatun Tri Astuti Ramadhani Haliza Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wandah Wibawanto Wati, Lela Nurlaela Widyawan, Damar Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana