Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Telaah Bisnis
Maryono Maryono
Universitas Stikubank
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Pengetahuan Wajib Pajak, Sanksi Denda, Kualitas Pelayanan Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Semarang Fhadha Dhea Ananda Putri; Maryono Maryono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8278

Abstract

This research aims to analyze the influence of taxpayer knowledge, fines, service quality, and tax socialization on motor vehicle taxpayer compliance in Semarang City. This research uses a survey method by distributing questionnaires to motorized vehicle owners who are registered as taxpayers in Semarang City. This research consisted of 100 respondents using the Accidental Sampling technique and analyzed using multiple linear regression analysis. The research results show that taxpayer knowledge, fines, service quality, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance in Semarang City. Keywords: Taxpayer Compliance, Tax Knowledge, Fines, Service Quality, and Tax Socialization.
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di SAMSAT III Kota Semarang Evi Anggraini Ritonga; Maryono Maryono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8280

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT III Kota Semarang. Penelituan ini menggunakan data primer. Adapun pengumpulan data menggunakan kuesioner. Jumlah sampel dalam penelitian ini sebesar 100 responden menggunakan teknik accidental sampling dianalisis dengan analisis regresi linier berganda. Data diolah menggunakan SPSS (Statistical Program for Social Science) versi 22. Hasil penelitian ini menunjukan bahwa: (1) Sosialisasi Perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor (2) Kesadaran Wajib Pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor (3) Sanksi Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Kata Kunci: Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, kepatuhan wajib pajak
Pengaruh Pengetahuan Perpajakan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderasi Kendaraan (Studi Wajib Pajak Kendaraan Bermotor Samsat Semarang III) Kurnia Nida Astuti; Maryono Maryono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8979

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan perpajakan dan sosialisasi perpajakan, sanksi perpajakan, terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor di Samsat III Semarang. Pemilihan sampe ini menggunakan teknik insidental sampling. Jumlah sampel pada penelitian ini sebanyak 100 responden. Jenis data ini menggunakan data primer. Metode yang digunakan dalam pengumpulan data menggunakan kuesioner berupa pertanyaan. Hasil penelitian menunjukkan bahwa, pengaruh pengetahuan perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaran bermotor.
Revolutionizing Digital Banking: Bridging Generational Gaps to Deliver Exceptional Customer Loyalty Ignatius Hari Santoso; Maryono Maryono; Ali Maskur; Sri Nawatmi; Mulyo Budi Setiawan
Telaah Bisnis Vol. 26 No. 2 (2025): December 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i2.628

Abstract

This study investigate how omnichannel integration quality comprised of channel consistency, channel transparency and channel connectivity shape the online customer experience and its subsequent influence the willingness to stay in digital banking. Drawing upon the Stimulus – Organism – Response framework, the research also examined whether the generational cohorts moderate these relationship. A quantitative method with purposive sampling is employed, involving 90 valid response from Indonesian digital banking users, belonging to Generation Y and Z. Structural equation modelling using Smart PLS is applied to assess. The findings reveal that channel connectivity does not exert a meaningful effect. Furthermore, online customer experience strongly predicts the customers’ willingness to stay. These result suggest that consistency and transparency remain critical lever for optimizing digital experiences, while connectivity has become baseline expectation rather than a differentiating factor. This research extends the online customer experience and omnichannel literature by highlighting generational convergence in digital expectation. Practically it advises banks to prioritize the seamless, transparent and consistent service delivery to strengthen customer retention.
Co-Authors Ali Maskur Evi Anggraini Ritonga Fhadha Dhea Ananda Putri Kurnia Nida Astuti Mulyo Budi Setiawan Santoso, Ignatius Hari Sri Nawatmi