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KOLABORASI DALAM CITY LOGISTICS MENUJU SUSTAINABLE DEVELOPMENT Dian Wahyudin; Wahyudin, Dian
JURNAL TAPIS Vol 14 No 1 (2018): Jurnal Politik
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/tps.v14i1.2854

Artikel ini bertujuan untuk memberikan gambaran mengenai kolaborasi antara 3 aktor yang memiliki peran penting dalamkonsep city logistics menuju sustainable development. Metode yang digunakan dalam penulisan ini adalah library researchdengan sumber data berupa buku-buku dan jurnal-jurnal yang memiliki relevansi dengan tema artikel. Masalah utama daricity logistics adalah dampak yang ditimbulkan dengan makin bertambahnya jumlah sarana transportasi dalam pengirimanbarang yaitu kebisingan, kemacetan bahkan kesehatan akibat emisi gas karbon dari kendaraan yang dapat menyebabkankematian. Dalam artikel ini, penulis mencoba memberikan rekomendasi berupa alternatif model transportasi dalampengiriman barang yang lebih ramah lingkungan dan dapat meningkatkan kualitas hidup manusia khusus di daerah perkotaan

Pengaruh Kepatuhan Wajib Pajak, Insentif Pajak dan Efektivitas Sistem Perpajakan Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Madya Dua Jakarta Utara Dian Wahyudin; Parlindungan Sihombing; Mohamad Ibnu Ramadhan
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Berdasarkan pengamatan di lapangan diketahui bahwa pada sistem pelaporan pajak seperti e-SPT, wajib pajak masih banyak mengalami kesulitan. Disamping banyak komponen yang harus diisi, panduan yang diberikan masih kurang detail. Ada kebutuhan untuk panduang pelaporan pajak online diberikan tutorial berupa video. Akibatnya, meskipun ada sistem yang memfasilitasi pelaporan pajak, karena banyaknya kesulitan pada hal-hal teknis mengakibatkan wajib pajak tetap harus mendatangi KPP Madya Dua Jakarta Utara untuk mendapatkan panduan secara langsung. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepatuhan wajib pajak, insentif pajak dan efektivitas sistem perpajakan secara bersama-sama terhadap penerimaan pajak di KPP Madya Dua Jakarta Utara. Populasi dalam penelitian ini adalah wajib pajak badan di KPP Madya Dua Jakarta Utara sebanyak 1.252 orang wajib pajak dan jumlah sampel yang diambil dengan menggunakan rumus slovin kelonggaran 10% maka jumlah sampel yang diperoleh sebanyak 92 orang wajib pajak badan yang terdaftar pada tahun 2023. Berdasarkan hasil pengolahan data menggunakan program statistik SPSS ver. 25.0, terbukti variabel kepatuhan wajib pajak (X1), insentif pajak (X2), dan efektivitas sistem perpajakan (X3) secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak (Y). Hasil uji yang ditunjukkan dengan nilai Fhitung sebesar 31,398, sedangkan besarnya Ftabel dengan derajat bebas (df) 3 dan 88 pada α (0,05) sebesar 2,708. Dengan demikian nilai Fhitung (31,398) > F tabel (2,708). Ini berarti H0 ditolak dan konsekuensinya H1 diterima, maka kepatuhan wajib pajak, insentif pajak, dan efektivitas sistem perpajakan secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak di KPP Madya Dua Jakarta Utara dan persentase pengaruh variabel wajib pajak, insentif pajak, dan efektivitas sistem perpajakan terhadap penerimaan pajak adalah sebesar 52,1% dan sisanya sebesar 47,9% dipengaruhi oleh variabel lain yang tidak dimasukkan kedalam model. Kata Kunci: Kepatuhan; Insentif; Efektivitas Sistem; Penerimaan

Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Madya Dua Jakarta Utara Deasy Haryanti; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Taxpayer compliance remains a challenge in optimizing state revenue. This low compliance rate is influenced by various factors, including tax knowledge, tax socialization, and service quality. This study aims to analyze the influence of tax knowledge, tax socialization, and service quality on taxpayer compliance at the Madya Dua Jakarta Utara Tax Office (KPP). This study uses a quantitative approach with a population of 142 individual taxpayers and a sample of 104 respondents determined using the Slovin formula. The results show that tax knowledge has a significant influence on taxpayer compliance with a regression coefficient of 0.568, a coefficient of determination value of 0.355, or an influence of socialization on taxpayer compliance of 35.5%, and a t-value of 5.552 > t-table 1.983. Tax socialization also has a significant influence with a regression coefficient of 0.791. The coefficient value is 62.6, meaning that tax socialization influences compliance by 62.6%, and the t-value is 13.058 > t-table. Service quality has a significant influence on compliance with a regression coefficient of 0.782. The coefficient value is 0.611, indicating that the influence of service quality on compliance is 61.1%, and the calculated t-value is 12.670 > t-table. Simultaneously, the three independent variables have a very strong relationship with taxpayer compliance, with a correlation coefficient of 0.811 and a coefficient of determination of 0.658, or the influence of tax knowledge, tax socialization, and service quality is 65.8%. The resulting regression equation is Y = 22.479 + 0.242X1 + 0.265X2 + 0.555X3. The F-test yielded a calculated F value of 64.256 > table F 3.09, indicating that the regression model used is significant. Thus, tax knowledge, tax socialization, and service quality, both partially and simultaneously, significantly influence taxpayer compliance at the Madya Dua Tax Office in North Jakarta. Keywords: Tax Knowledge; Tax Socialization; Service Quality; Taxpayer Compliance

Pengaruh Digitalisasi Sistem Layanan Perpajakan, Insentif Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di KPP Madya Dua Jakarta Utara Zenal Abidin; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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This study aims to analyze the effect of digitalization of tax service systems, tax incentives, and tax sanctions on taxpayer compliance at the Madya Dua Tax Office in North Jakarta. This study is motivated by the importance of improving tax compliance through the optimization of digital services, the provision of incentives, and the enforcement of tax sanctions. The research method used is quantitative. Data was collected through the distribution of questionnaires and direct observation of taxpayers. The population in this study consisted of 142 taxpayers, with a sample of 105 taxpayers determined using the Slovin formula. Data analysis techniques used descriptive statistics and inferential statistics, namely multiple linear regression analysis, correlation coefficient tests, and determination coefficients. The results of the study indicate that the digitalization of tax services has a significant effect on taxpayer compliance of 41.8%, with a t-value of 2.141 > t-table 1.983. Tax incentives also have a significant effect of 28.4%, with a t-value of 2.469 > t-table 1.983. Tax penalties have a significant effect of 23.9% on taxpayer compliance, with a t-value of 12.739 > t-table 1.983. Simultaneously, the three independent variables have a strong influence on taxpayer compliance with a correlation coefficient of 0.648 and a coefficient of determination of 0.420. The F-calculated value of 24.812 is greater than the F-table value of 3.09, so the regression model is considered significant. Keywords: Tax Service Digitalization; Tax Incentives; Tax Penalties; Taxpayer Compliance

Pengaruh Penggunaan Aplikasi E-Faktur, Aplikasi E-Bupot Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Di Kantor Pelayanan Pajak Madya Dua Jakarta Utara Dedy Setiawan Priyohadi; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Corporate taxpayer compliance remains a challenge at the Madya Dua Jakarta Utara Tax Office, as evidenced by the continued occurrence of late tax reporting and payment. This phenomenon underscores the importance of optimizing various tools such as the implementation of the e-Invoice Application, e-Bupot Application, and tax audits. This study aims to analyse the impact of the implementation of the e-Invoice Application, e-Bupot Application, and Tax Audits on corporate taxpayer compliance. The method used is quantitative research with a population of 206 corporate taxpayers and a sample of 67 respondents. The results of the study indicate that the implementation of the e-Invoice Application is in the moderate category with a significant influence on taxpayer compliance of 60.1% (t-calculated = 2.141 > t-table = 1.997), the e-Bupot Application is in the good category with a significant influence of 68.4% (t-calculated = 7.789 > t-table = 1.997), and Tax Audits are in the moderate category with a significant influence of 53.9% (t-calculated = 12.739 > t-table = 1.997). Simultaneously, the three independent variables have a significant effect on Taxpayer Compliance, with a correlation coefficient (r) of 0.749 indicating a strong relationship, and a determination coefficient (r²) of 0.561 or 56.1%. The F-test shows that F count is 58.462, which is greater than F table 3.14, so the multiple regression model used is significant. Keywords: e-invoice; e-bupot; tax audit; taxpayer compliance

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