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Sosialisasi Retribusi Pasar pada Pasar Ikan Lamongan Tri Winarsih; Rina Sulistyowati; Ida Fitriyah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 1 (2021): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i1.1830

Abstract

In the implementation of regional development, the active role of the community in regional planning institutions needs to be increased and coordinated with each other in order to achieve faster and more targeted development. The regional autonomy implemented aims to assist the implementation of the central government, especially in providing services to the community and implementing development programs so that there is a need for efforts to increase regional income from local revenue (PAD). One of the financial sources obtained comes from retribution. Awareness of the obligation to charge fees is often related to willingness and compliance in exercising the rights and obligations of fees in accordance with applicable regulations, especially regarding community knowledge, level of education, and the applicable system. Lamongan Regency is one of the areas with abundant resources in the form of fishery products. The Lamongan Fish Market is a form of government service to business actors in carrying out fishery product transactions. Thus, socialization regarding fees at the Lamongan Fish Market needs to be carried out in order to create awareness of mandatory fees for the sake of development progress in Lamongan Regency.
Analisa : Program Samsat Keliling Dan Samsat Drive Thru Dalam Menciptakan Kepuasan Wajib Pajak Ida Fitriyah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aims to examine the effect of mobile samsat and drive thru samsat on taxpayer satisfaction in paying taxes on two-wheeled motorized vehicles at the Lamongan samsat joint office. This research is a quantitative research with a descriptive approach. The population in this study uses an infinite population because the number of samples used cannot be known with certainty. The sampling technique used in this study is purposive sampling, from the technique obtained a research sample of 120 respondents. Data analysis using hypothesis testing. The data were analyzed using SPSS with SPSS 26 software. The results of the study with multiple linear regression analysis showed that the mobile samsat and drive thru samsat variables which became the dominant variable were samsat keliing, while using the F test showed that the mobile samsat and drive thru samsat variables had an effect on taxpayer satisfaction in paying two-wheeled motorized vehicle taxes at the Lamongan Samsat joint office.