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All Journal Jurnal Penelitian Sekolah Tinggi Transportasi Darat Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Kurniawan, Fahri
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Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Pengaruh Faktor-Faktor Kepercayaan terhadap Kepatuhan Wajib Pajak Kurniawan, Fahri; Larasati, Anissa Yuniar
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 20 No 2 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v20i2.376

Abstract

Abstract The purpose of this study was to investigate the level of trust that individual taxpayers have in the tax revenue service, the taxation system, and the tax allocation at the Cibeunying Tax Office. Additionally, the study aimed to partially and simultaneously test the impact of trust factors on taxpayer compliance. The research instrument used in this quantitative study is a questionnaire. All individual taxpayers registered with the Cibeunying Tax Office make up the study's population. A sample size of 100 respondents was established by applying the Slovin formula along with the random sampling technique. Both multiple linear regression analysis and descriptive analysis are used in the study.Based on the research findings, it is indicated that trust in the tax revenue service has a positive and significant effect on taxpayers' compliance, trust in the taxation system does not affect taxpayers' compliance, and trust in tax allocation has a positive and significant effect on taxpayers' compliance. Abstrak Tujuan penelitian ini adalah untuk mengetahui tingkat kepercayaan Wajib Pajak Orang Pribadi terhadap pelayanan penerimaan pajak, sistem perpajakan, dan alokasi pajak di Kantor Pelayanan Pajak Cibeunying. Selain itu, penelitian ini bertujuan untuk menguji secara parsial dan simultan pengaruh faktor kepercayaan terhadap kepatuhan wajib pajak. Instrumen penelitian yang digunakan dalam penelitian kuantitatif ini adalah kuesioner. Seluruh wajib pajak orang pribadi yang terdaftar di KPP Cibeunying menjadi populasi penelitian. Besar sampel sebanyak 100 responden ditentukan dengan menggunakan rumus Slovin dan teknik random sampling. Analisis regresi linier berganda dan analisis deskriptif digunakan dalam penelitian ini. Berdasarkan hasil penelitian, dinyatakan bahwa kepercayaan pada fiskus perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, kepercayaan pada sistem perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak, dan kepercayaan pada pengalokasian pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
EVALUASI KINERJA LALU LINTAS PEMBANGUNAN UNDERPASS CIBITUNG KABUPATEN BEKASI DENGAN MENGGUNAKAN APLIKASI VISSIM (Kawasan Pasar Induk dan Stasiun Cibitung Kabupaten Bekasi) Kurniawan, Fahri; Munawar, Achmad; Rizka Fahmi Amrozi , Mukhammad
Jurnal Penelitian Sekolah Tinggi Transportasi Darat Vol 14 No 2 (2023): December 2023
Publisher : Politeknik Transportasi Darat Indonesia - STTD Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55511/jpsttd.v14i2.652

Abstract

Bekasi District is one of the areas of the national economy that has a significant influence on the industrial sector. A large number of generation and attraction areas occur in the Main Market and Cibitung Station areas. The main market is a generation and pull area for people from inside or outside Bekasi Regency, while the Cibitung Station area is a new zone that is the generation and pull area for Jabodetabek commuter trips. One of the improvement activities in Bekasi Regency is the construction of the Cibitung Underpass. This underpass is located on Jalan Bosih Raya as a solution to traffic congestion in the Cibitung Station area. The existence of this underpass should provide a solution to congestion in the Pasar Induk and Cibitung Station areas, but if seen at this time the traffic conditions in the Cibitung Main Market Area are still experiencing congestion. The method used in this research is to create a validated traffic network model with the help of Vissim software. The model is then used to determine the performance of traffic sections and intersections both in terms of current conditions and in terms of the handling process. the optimization of the intersections were calculated using the MKJI model. Traffic performance of road sections and intersections will be obtained from alternative treatments. The expected research result is to get the best alternative that is able to reduce the value of queues and delays in the study area.
Co-Authors Larasati, Anissa Yuniar Munawar, Achmad Rizka Fahmi Amrozi , Mukhammad