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All Journal Jurnal Inovasi Akuntansi Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Olivia Latumahina
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

Abstract

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.
ANALISIS SISTEM AKUNTANSI PIUTANG PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN KUPANG Olivia Latumahina
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 1 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study was to determine the Accounts Receivable System at the Regional Water Company (PDAM) of Kupang Regency. The data were processed and analyzed using qualitative descriptive analysis. From the data results, it is known that the Accounts Receivable System implemented by PDAM Kupang Regency has been implemented properly because it is in accordance with the accounting system theory applied. However, the ability to collect receivables from PDAM Kupang Regency is still low so that the number of receivables increases every year. Because there is no clear picture of the party or section that records receivables. It is expected that the Regional Water Company of Kupang Regency can improve the existing system of receivable collection procedures and pay more attention to it carefully so that it can carry out the procedures for collecting receivables more optimally, so that it can have a good impact and can reduce high receivables in the future
Co-Authors Fransiskus Marlon Reu Made Denny Oktariyana