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All Journal Jurnal Ilmiah Edunomika (JIE) Journal of Business, Accounting and Finance
Fahrul Alam Masruri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect Of Administrative Sanctions And Modernization Of The Tax Administrative System On Motor Vehicle Taxpayer Compliance At Samsat Office Haurgeulis Kabupaten Indramayu Fahrul Alam Masruri; Milasar Milasar
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

This study aims to determine: (1) The Effect of Administrative Sanctions on Motor Vehicle Taxpayer Compliance. (2) The Effect of Modernisation of the Tax Administration System on Motor Vehicle Taxpayer Compliance. (3) The Effect of Administrative Sanctions on the Modernisation of the Tax Administration System. (4) The Effect of Administrative Sanctions and Modernisation of the Tax Administration System on the Compliance of Motor Vehicle Taxpayers at SAMSAT Office, Haurgeulis, Indramayu Regency. The method used in this study is a quantitative method using survey research method approach with a sample of 100 taxpayers. The data analysis method used is multiple linear regression analysis with the help of SPSS 26 program. The results obtained from this study indicate that (1) Administrative Sanctions have a positive and significant effect of 63.4% on Motor Vehicle Taxpayer Compliance. (2) Modernisation of the Tax Administration System has a positive and significant effect of 67.1% on Motor Vehicle Taxpayer Compliance. (3) Administrative Sanctions have a positive and significant effect of 53.6% on the Modernisation of the Tax Administration System. (4) Administrative Sanctions and Modernisation of the Tax Administration System have a positive and significant effect of 55.6% on Motor Vehicle Taxpayer Compliance. From the results of hypothesis testing, it can be concluded that Administrative Sanctions and Modernisation of the Tax Administration System have a positive effect on Motor Vehicle Taxpayer Compliance, meaning that taxpayers accept the policies that have been determined by the government.
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 Erpi Rahman Fanji Farman Maman Nurochman Milasar Milasar