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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akuntansi'45
Ridha Azka Raga
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Efektivitas Dan Kontribusi Potensi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Dini Andriyani; Ridha Azka Raga; Imam Purwanto
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1814

Abstract

Tax is a contribution that must be paid by Indonesian citizens when carrying out transactions. Taxes are paid by the people and for the people as a source of government revenue. Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertisement Tax are potential regional revenues that must be managed optimally. This research aims to determine and analyze the effectiveness of revenue from Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertisement Tax along with their contribution to Original Regional Income in Tangerang City for the 2019-2021 period. The type of data used in this research is quantitative data which refers to information collected from existing sources. The analysis technique in this research uses descriptive analysis methods with quantitative analysis tools in the form of effectiveness and contribution calculation formulas.  
Perception of Tax Center Services as a Determinant of Satisfaction Destiana, Destiana; Jufri Yandes; Jasrial; Syarif Fadillah; Husna Puteri P; Syafiqoh Nurhayati; Dedy Juaniadi; Aji Fajar Suryo Antoro; Muhtarom; Dwi Rahmawati; Laras Ayu Andini; Ridha Azka Raga
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 2 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, Indonesia
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i2.7061

Abstract

Tax revenue is the main source of state revenue and to achieve its growth, effective service is needed to increase taxpayer satisfaction. This study aims to provide the impact of Tax Center services on taxpayer satisfaction in the context of the Open University. Using a quantitative descriptive method, data were collected from 115 respondents consisting of lecturers and education staff through a structured questionnaire. The questionnaire measured five dimensions of service, namely physical evidence, transmission, responsiveness, assurance, and empathy, and overall with satisfaction analyzed using the SmartPLS 4.0 application. The results of the study indicate that although empathy has a significant effect on taxpayer satisfaction, other dimensions, namely physical evidence, income, responsiveness, and assurance, do not show a significant effect. Empathy, which includes attention to taxpayer needs, problem solving, and ease of service, is identified as the strongest determinant of satisfaction. This study underlines the importance of empathetic involvement by Tax Center officers in assisting taxpayers, especially in reporting SPT, which increases overall satisfaction. Conversely, other dimensions of impact that are not significant indicate the need for improvement in service delivery. This study concludes with recommendations to strengthen service quality in all dimensions to improve taxpayer satisfaction and compliance.
Co-Authors Aji Fajar Suryo Antoro Dedy Juaniadi Destiana, Destiana Dini Andriyani Dwi Rahmawati Husna Puteri P Imam Purwanto Imam Purwanto Jasrial Jufri Yandes Laras Ayu Andini muhtarom Nurhayati, Syafiqoh Putri Adelia Syaharani Syarif Fadillah