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All Journal Jurnal Akuntansi dan Pajak Budimas : Jurnal Pengabdian Masyarakat
Sugiyani, Fitria
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6048

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
SOSIALISASI PENTINGNYA PARTISIPASI MASYARAKAT DALAM PENGELOLAAN KEUANGAN DI DESA KATEGUHAN SAWIT BOYOLALI Dewi, Maya Widyana; Kusuma, Indra Lila; Kristiyanti, LMS.; Sugiyani, Fitria; Ardianty, Frisca Yustin; Mahayu, Jenita Citra; Yunus, Muhammad
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan sosialisasi pentingnya partisipasi masyarakat dalam pengelolaan keuangan bertempat di Desa Kateguhan, Kecamatan Sawit, Kabupaten Boyolali, Provinsi Jawa Tengah bertujuan untuk memberikan pengetahuan bagi masyarakat bahwa didalam pengelolaan keuangan desa perlu adanya partisipasi masyarakat agar terealisasi adanya transparansi dan akuntabilitas publik. Kegiatan ini dilaksanakan pada tanggal 18 November 2023 dan berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan adalah dengan melakukan pembagian kuesioner mengenai pengelolaan keuangan desa dan sosialisasi yang berkaitan partisipasi masyarakat dalam pengelolaan keuangan desa. Dari kegiatan ini didapatkan hasil bahwa dalam aspek akuntabilitas, transparansi dan partisipasi masyarakat dalam pengelolaan keuangan APBDes, hanya kurang adanya partisipasi pada masyarakat dalam pengelolaan APBDes. Selain itu untuk aspek strategi perlu untuk ditingkatkan dan diperbaiki. Kata kunci: akuntabilitas, partisipasi masyarakat, pengelolaan keuangan, transparansi Abstract The socialization activity on the importance of community participation in financial management took place in Kateguhan Village, Sawit District, Boyolali Regency, Central Java Province, aimed at providing knowledge to the community that in managing village finances there is a need for community participation in order to realize transparency and public accountability. This activity was carried out on November 18 2023 and went smoothly according to planning. Meanwhile, the method used in the activity is by distributing questionnaires regarding village financial management and outreach related to community participation in village financial management. From this activity, the results showed that in the aspects of accountability, transparency and community participation in APBDes financial management, there was only a lack of community participation in APBDes management. Apart from that, the strategic aspect needs to be improved and improved. Key words: accountability, community participation, financial management, transparency
Co-Authors Ardianty, Frisca Yustin Indra Lila Kusuma, Indra Lila LMS Kristiyanti, LMS Mahayu, Jenita Citra Maya Widyana Dewi Muhammad Yunus Ningrum, Mutiara Asri Suhesti Ningsih, Suhesti