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PENGARUH KUALITAS PELAYANAN PERPAJAKAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Stefanus Irama Ndruru; Sovia Lolita Apriani Pardede; Mipo
Skena Bisnis Vol. 1 No. 1 (2024): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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Abstract

ax is a mandatory levy which is one of the sources of state revenue that will be used to meet the interests of the general public. Obedience in paying taxes contributes to the achievement of targets set by the government, but not infrequently there are still many people's non-compliance in carrying out their obligations as taxpayers, especially for individual taxpayers. This study aims to determine the effect of service quality, modernization of the tax administration system and taxpayer awareness on individual taxpayer compliance at KPP Medan Barat.The population in this study were individual taxpayers registered at KPPMedan Barat, amounting to 218,474 people and from that number, 100 respondents were taken as samples. The variables in this study areservice quality (X1), modernization of the tax administration system (X2), taxpayer awareness (X3) and taxpayer compliance (Y). The data collection method is a questionnaire. The method of analysis is the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test. Multiple regression analysis, coefficient of determination test (R2) t test, F test.The results showed that respondents' responses to service quality, modernization of the tax administration system, awareness of taxpayers were very good and taxpayer compliance at KPP Pratama Medan Barat was also very high. The results of the t-test obtained p value <0.05 for the three independent variables with a positive correlation coefficient value of 0.000 each; 0.001; 0.000 for service quality variables, modernization of the tax administration system, taxpayer awareness. The explanatory power of these three variables on taxpayer compliance is 64.6%. The conclusion of this study is that service quality, modernization of the tax administration system and taxpayer awareness have a positive and significant impact on taxpayer compliance at KPP Medan Barat.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Mangunsong, Isti Karolina; Gani, Petrus; Siregar, Hasrul; Mipo
Skena Bisnis Vol. 3 No. 1 (2026): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility dan kinerja keuangan terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2021-2023. Penelitian ini menggunakan metode kuantitatif deskriptif menggunakan sampel 32 perusahaan dari total populasi 96 perusahaan, data diolah melalui uji asumsi klasik, regresi linier berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian ini menunjukkan bahwa CSR tidak berpengaruh signifikan terhadap nilai perusahaan secara parsial, sedangkan kinerja keuangan berpengaruh signifikan. Namun, secara simultan keduanya terbukti berpengaruh signifikan terhadap nilai perusahaan, dengan kontribusi 22,5% terhadap variasi nilai perusahaan, sementara 77,5% sisanya dipengaruhi faktor lain di luar penelitian ini.
Co-Authors Gani, Petrus Ginting, Selvia Hasrul Siregar Mangunsong, Isti Karolina Muhammad Yusuf SOVIA LOLITA APRIANI PARDEDE Stefanus Irama Ndruru Taulia