Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal Journal of Social Science Journal of Social Science
Herry Krisnandi
Faculty Of Economic and Business, National University, Indonesia
Religion Humanities Chemistry Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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RETRACTED : Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office) Sarah Monika Napitupulu; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science 496-511
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.782

Abstract

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.
RETRACTED : Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office) Sarah Monika Napitupulu; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.782

Abstract

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.
Co-Authors Kumba Digdowiseiso Sarah Monika Napitupulu