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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Gembira Marbun
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Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM ON TAX RECEIPTS AT THE KABANJAHE PRIMARY TAX SERVICE OFFICE Gembira Marbun; Rita Rhubysta Br Surbakti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.189

Abstract

This study aims to determine the effect of the voluntary disclosure program on tax revenue at the Kabanjahe Pratama Tax Service Office. The data collection technique in this study uses a questionnaire in the form of a Likert scale. Respondents in this study are taxpayers registered at the Kabanjahe Pratama Tax Service Office. The number of taxpayers who are samples in this study is 100 respondents. The research method used in this study is purposive sampling. The analysis technique used in this study is a simple linear analysis technique. The results of the study indicate that the voluntary disclosure program has a positive and significant effect on tax revenue. This means that if the voluntary disclosure program increases, tax revenue will also increase. The conclusion in this study is that the higher the taxpayers who participate in the Voluntary Disclosure Program, the higher the tax revenue. The researcher's suggestion is that the government should further improve the Voluntary Disclosure program in order to increase tax revenues, which will increase state revenues.
THE INFLUENCE OF TAX UNDERSTANDING, TAXPAYER AWARENESS, QUALITY OF SERVICE AND TAX SANCTIONS ON COMPLIANCE OF TAXPAYERS AT KPP PRINCIPAL MEDAN PETISAH Gembira Marbun; Rolia Rumabutar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1979

Abstract

This research aims to determine the influence of understanding taxation, taxpayer awareness, service quality, and tax sanctions on MSME taxpayer compliance at KPP Pratama Medan Petisah. The data collection technique in this research uses a questionnaire in the form of a Likert scale. Respondents in this study were taxpayers registered at KPP Pratama Medan Petisah. The number of taxpayers in the sample in this study was 100 respondents. The sample method used in this research was simple random sampling. The analysis technique used is a multiple linear analysis technique. The research results show that understanding taxation has a significant positive effect on taxpayer compliance MSME, taxpayer awareness has a significant positive effect on taxpayer compliance MSME, service quality has a significant positive effect on taxpayer compliance MSME, and tax sanctions have a significant positive effect on unpaid compliance MSME.
THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT UPTD SAMSAT MANDAU DURI BENGKALIS RIAU Gembira Marbun; Maria Rosani Simbolon
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1978

Abstract

This study aims to test how much influence taxpayer awareness and tax sanctions have on motor vehicle tax compliance at UPTD. Samsat Mandau Duri. The sampling technique is by incidental sampling according to the predetermined criteria with a sample size of 100 taxpayers who have motorized vehicles and are registered at the Samsat Mandau Duri Office. Data obtained from Samsat Mandau Duri from 2019 to 2022. The analysis technique used in this study is multiple linear regression with a significance level of 5%. Based on the results of the t-test, it shows that Taxpayer Awareness has a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 2.723 > ???????????????????????? 1.984 and a significance level of 0.008 > 0.05, Tax Sanctions have a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 6.568 > ???????????????????????? 1.984 and a significance level of 0.000 < 0.05. Based on the results of the F test, it shows that Taxpayer Awareness and Tax Sanctions simultaneously have a significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 30.161 > ???????????????????????? 3.09 and a significance level of 0.000 <0.05.
Co-Authors Maria Rosani Simbolon Rita Rhubysta Br Surbakti Rolia Rumabutar