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All Journal Journal of Innovation Research and Knowledge JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Tri Ayu Parwati
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLIKASI KUALITAS PELAYANAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Putri Intan Permata Sari; Rindy Citra Dewi; Dodi Suryadi; Tri Ayu Parwati; Berta Agus Petra
Journal of Innovation Research and Knowledge Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i9.9674

Abstract

Sosialisasi perpajakan dapat memperkuat hubungan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Berbeda dengan hasil penelitian yang dilakukan oleh Meifari (2020) menunjukkan bahwa sosialisasi perpajakan belum terlalu berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Untuk meningkatkan kepatuhan wajib pajak maka dibutuhkan adanya motivasi. Penelitian ini merupakan penelitian kuantitatif yaitu penelitian yang bertujuan untuk mengetahui hubungan serta pengaruh antara dua variabel atau lebih. Penelitian ini bertujuan untuk menguji pengaruh variabel independen yaitu kualitas pelayanan pajak dan motivasi wajib pajak terhadap variabel dependen yaitu kepatuhan wajib pajak kendaraan bermotor dengan sosialisasi perpajakan sebagai variabel moderasi. Hasil penelitian ini adalah Kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, Motivasi wajib pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dengan sosialisasi perpajakan sebagai variabel moderasi, Kualitas pelayanan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dengan sosialisasi perpajakan sebagai variabel moderasi
Training on Data Implementation From Transactions to Financial Reports at CV Geha Pratama: Pelatihan Implementasi Data Dari Transaksi Menjadi Laporan Keuangan Pada CV Geha Pratama Tri Ayu Parwati; Olandari Mulyadi; Putri Azizi
Journal of Community Service and Application of Science Vol. 1 No. 2 (2022): JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Publisher : KPN Kopertis X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/871t7a10

Abstract

The socialization of the company's simple financial report is very much needed by many people, especially for the owner of the company as the initiator, the bank as the credit provider, and the government that provides facilities for the arrangement of laws and regulations, where each party has its own interests. Investors want to know the benefits of investment, banks want to know the level of security of loans provided and smooth returns, and the government is more focused on the benefits of these investments for the economy and equal distribution of employment opportunities. Application of financial reports regarding various transactions starting from identification and recording of transactions, recording transactions through general journals, posting ledgers, and transferring to trial balance. Until a company's financial statements are created. Financial reports The results can be used to make decisions about whether the business being run experiences a profit or loss, as well as an evaluation material for ongoing businesses, whether the financial records made are correct or not. In general, this business can be said to still use the traditional way of recording financial statements. Therefore, socialization and training are needed about the importance of recording financial statements in a company in a simple way.
Co-Authors Berta Agus Petra Dodi Suryadi Olandari Mulyadi Putri Azizi Rindy Citra Dewi Sari, Putri Intan Permata