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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting and Investment
Alex Murtin, Alex
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Economics, Econometrics & Finance

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PENGARUH PROGRAM EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK, NPWP SERTA SUNSET POLICY TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Amaliyah, Mistaul; Murtin, Alex
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was conducted to see how perceptions tax extensification and intensification programe, tax identification number (NPWP), with sunset policy to tax compliance to the respondent an individual tax payer and the entity that reported as many as 250 tax on each KPP Pratama Yogyakarta, Sleman, wonosari, Wates, and Bantul taken by simple random sampling method. Data analysis using an analytical approach to structural equation models (SEM) software using partial least square (PLS). Test results that the perception of tax extensification and intensification programe, NPWP with facility sunset policy that has been applied by the Directorate General of Taxes has not impacted significantly to tax compliance with t-statistic value of each (0.70, 0098, 0.436) t-table (1.645). Test results that the perception of tax extensification and intensification programe has been implemented by the Directorate General of taxes can have a positive impact on facility sunset policy with t-statistics value of each of (1.742, 2.211) t-table (1.645). Test results that with the addition of NPWP provided by the Directorate General of Taxes can have a positive impact on tax compliance to the value of t-statistic (2.313) t-table (1.645). The perception of tax extensification programe and facilities sunset policy that have been implemented by the Directorate General of Taxes can have a positive impact on the addition NPWP with t-statistics value of each of (1.929, 2.626) t-table (1.645). The programs and facilities as well as NPWP implemented by Directorate General of Taxes should be increased and expanded again to the awareness of taxpayers in tax compliance to boost significantly impact (voluntary compliance)
PERSEPSI MASYARAKAT TERHADAP KUALITAS LAYANAN PUBLIK YANG DIBERIKAN OLEH INSTANSI PEMERINTAH DI KABUPATEN SLEMAN DAN KABUPATEN BANTUL Murtin, Alex
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The study is focused on the difference of perception between the society government officials on service quality in Bantul and Sleman regency DIY. The sample is devided into two; i.e. the society functioning as service client is big as 250 people, and the officials representing as government agent giving service as big as 50 people. The researcher wants to know if there is a difference on service perception between the society and officials, and then finds out whether the difference is influenced by their educational background, and finally figures out the perception of the society toward the service quality in the both regencies. The finding shows that there is a significant difference on the perception. It is summarized that the society expectation to get quality services from the officials cannot be fulfilled. It means that the service they get is lower than the expectation they have.
The Impact of Taxation Socialization, Taxpayer Understanding, Service Quality, and Perception of Tax Rates on Individual Taxpayer Compliance Murtin, Alex; Maryani, Yani; Ummah, Rizka Saniyatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.151-160

Abstract

This study aims to objectively investigate how perceived tax rates, taxpayer comprehension, tax socialization, and service quality impact individual taxpayer compliance. This study uses the theory of planned behaviour. The theory of planned behaviour states that the behaviour carried out by a person is based on the will factor, which is used as a reason to perform the behaviour. Purposive sampling is one of the sampling strategies used in this study to obtain primary data. 120 respondents completed questionnaires, which were used to collect data. They are testing hypotheses with SPSS software. Based on the results of the SPSS analysis, taxpayer understanding and perceptions of tax rates affect individual taxpayer compliance. However, tax socialization and service quality do not affect individual taxpayer compliance. This research contributes to developing the Theory of Planned Behavior in the context of individual taxpayer compliance. This research references the Government and the Directorate General of Taxes in making policies to improve taxpayer compliance. However, this study only used a small sample, so the research results were less in-depth.
Co-Authors Maryani, Yani Mistaul Amaliyah, Mistaul Ummah, Rizka Saniyatul