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p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Edunomika (JIE) Journal of Business, Accounting and Finance
Erpi Rahman
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect Of Tax Socialization And Mobile Samsat Services On Motor Vehicle Taxpayer Compliance At SAMSAT Sumedang Regency Erpi Rahman; Ai Anita Karolina
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Problems related about Taxpayer Compliance still often arise, especially regarding to Motor Vehicle Taxes. Therefore, the efforts are needed to improve taxpayer compliance, one of which is the Socialization of Taxation and Mobile Samsat Services. This present study aims to determine partially and simultaneously the effect of Tax Socialization and Mobile Samsat Services on Motorized Vehicle Taxpayer Compliance. This research employed quantitative approach. The number of research samples was 100 respondents using the Simple Random Sampling method. The analysis used is multiple linear Keywords: Tax Socialization, Mobile Samsat Service, Taxpayer Compliance. Corresponding Author: Ai Anita Karolina1, Prodi Akuntansi, regression analysis. Data processing using the IBM SPSS 25 program. The results showed that the Socialization of Taxation and Mobile Samsat Services had a simultaneous and signifi cant effect on the Compliance of Motor Vehicle Taxpayers at SAMSAT Sumedang Regency. This is indicated by the regression equation Y =16,350 +0,142. + 0,509. The result of the coefficient of determination test to determine the amount of contribution given by the Socialization of Taxation and Mobile Samsat Services to the Compliance of Motor Vehicle Taxpayers is 55.1%. Furthermore, according to the results of the t-test, Tax Socialization has no effect on taxpayer compliance < (1,561<1,985). Meanwhile, Mobile Samsat Service has a significant effect on Taxpayer Compliance as seen from > (5,452>1,985).
ANALYSIS OPTIMALIZATION OF BPHTB TAX POLICY TO BOOST LOCAL REVENUE Farman, Fanji; Erpi Rahman; Fahrul Alam Masruri; Maman Nurochman
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18489

Abstract

This study examines the challenges in managing the Land and Building Rights Acquisition Fee (BPHTB) tax in Sumedang Regency, with a focus on improving the accuracy of target setting and enhancing administrative efficiency. The research aims to evaluate the BPHTB target-setting system and revenue realization, providing policy recommendations to improve effectiveness and transparency. Using a qualitative descriptive approach, data were gathered through literature reviews, interviews with key stakeholders such as the BPD and PPAT, and observations of current practices. The results indicate that BPHTB targets often fail to align with actual economic conditions due to inaccurate data and the limited application of relevant indicators, which hinders optimal revenue generation. The study suggests revising BPHTB rates and Non-Tax Object Selling Price thresholds based on economic growth benchmarks, adopting a data-driven planning system, and strengthening coordination among BPN, PPAT, and BPD. Proposed incentives and enhanced capacity for tax administration are expected to increase taxpayer compliance and optimize revenue collection. This research highlights the importance of improving target-setting processes and tax administration to enhance fiscal sustainability in Sumedang Regency.
Co-Authors Ai Anita Karolina Fahrul Alam Masruri Fanji Farman Maman Nurochman