cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Thessi Cahyaningtias
Contact Email
thessi@stiesa.ac.id
Phone
+62260-411045
Journal Mail Official
jtar@stiesa.ac.id
Editorial Address
Jl. Otto Iskandardinata No. 76 Subang 41211
Location
Kab. subang,
Jawa barat
INDONESIA
Journal of Taxation Analysis and Review
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28098633     DOI : https://doi.org/10.35310/jtar.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait perpajakan, baik pajak pusat, pajak daerah, maupun perpajakan internasional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 1 (2021): Agustus" : 5 Documents clear
ANALYSIS OF THE LEVEL TAXPAYER COMPLIANCE AFTER THE REDUCTION IN THE SME TAX RATE Siska Aulia Rahma
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1195

Abstract

Taxes are the largest source of state revenue, so the government seeks to increase tax revenues by implementing policies that can later attract people to pay taxes. The purpose of this study was to analyze the level of taxpayer compliance after the decrease in the tax rate of SME in Subang Regency. This type of research is quantitative research. The population in this study is SME located in Subang Regency. The research sampling method used purposive sampling, namely the determination of the sample randomly by taking respondents totaling 40 SME actors. Data was collected by distributing questionnaires to SME actors. The analysis technique uses simple linear regression analysis. The results showed that the coefficient value of the determinant R2 was 0.591, which means that the dependent variable can be explained by the independent variable of 59.1% and the remaining 40.9% is explained by other variables. The results of this study conclude that the level of taxpayer compliance has an effect after the decrease in the SME tax rate.
THE CONTRIBUTION OF LAND AND BUILDING TAX IN OPTIMISING LOCAL TAX REVENUE (Case Study at BAPENDA Subang in 2016-2020) Silvia Marcelina; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1197

Abstract

The existence of local tax contributions can optimize regional revenues, especially contributions from earth and building taxes that have always been the prima donna of local taxes. The purpose of this study is to find out the extent of the target and realization of earth and building tax revenues in Subang Regency during 2016-2020, to find out the contribution of earth and building taxes to local tax revenues in Subang Regency during 2016-2020, and to know the strategies and controls carried out by BAPENDA in optimizing subang district tax revenues. This research is conducted in two ways, namely first, processing secondary data using contribution formulas and then interpreted at the level of contribution value, secondly confirming the results of the calculation of the data and identifying the causes of the increase or decrease in un acceptance and contribution and identifying bapenda strategy and control by doing wawanacara virtually with KABID PBB and BPHTB BAPENDA Subang based on operationalization of a predefined prameter. The results of this study show first, the average target trend and realization of PBB admissions for 5 years is 103.66% if interpreted then un acceptance is included in the criteria "very effective". Second, the average yield of PBB contribution to local tax revenues for 5 years amounted to 23.74%, so it can be interpreted that PBB has contributed "moderately" in other words this PBB contribution is in accordance with the expected. Third, BAPENDA Subang emphasizes setting strategies and controls to increase PBB acceptance.
THE EFFECT OF SERVICE QUALITY ON COMPLIANCE OF SME TAXPAYERS IN SUBANG REGENCY Silvia Ayu Safitri; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1198

Abstract

This study aims to determine whether service quality has a positive influence on the compliance of SME taxpayers (Micro, Small and Medium Enterprises). In this study, the sample was SME located in Subang Regency. The data processed from the questionnaire were 30 with the criteria of having an NPWP and being registered at the KPP Pratama Subang. The independent variable is service quality and taxpayer compliance as the dependent variable. The indicators on the independent variable are seen from direct evidence, reliability, responsiveness, assurance and empathy while the indicators of the dependent variable are registering, calculating, paying, and reporting. Data analysis in the study used simple linear regression analysis and hypothesis testing with SPSS. The results of this study indicate that service quality has a positive effect on SME taxpayer compliance in Subang Regency.
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING P-2 LAND AND BUILDING TAX IN SUBANG DISTRICT SUBANG REGENCY Ligarnisa Sabrina S; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1199

Abstract

Tax revenue has an important role in the development of the country, one of which is to support public facilities and the interests of the community. This shows that the state as much as possible can reduce the role of aid from abroad without having to rely on foreign debt. The country's development efforts will lead to an increase in the community's economy and an increase in the rate of economic growth. Therefore, it would be better if the community participates in paying taxes as an obligation and their involvement in government funding and administration. The purpose of this study was to examine the Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes P-2 in Subang District, Subang Regency, The results of this study conclude that partially income, awareness, religiosity and tax service variables have no effect on taxpayer compliance. While the socialization and SPPT variables have an effect on taxpayer compliance. Simultaneously all variables of income, socialization, SPPT, awareness, religiosity, and service tax authorities affect the variable of taxpayer compliance.
THE INFLUENCE OF TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE IN KIHIYANG VILLAGE Muhammad Syeh Dinar
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1200

Abstract

Indonesia is a developing country that has a wealth of abundant resources. In addition, Indonesia has the potential to be called a developed country. However, currently Indonesia is still not able to maximize its potential and resources for the prosperity of its population. There are many aspects that make Indonesia worse off when compared to other developing countries. The most important aspect that makes our economy slump is income from the tax sector. The purpose of this study was to determine how much influence tax sanctions have on individual taxpayer compliance in Kihiyang Village. The population used in this study is an individual taxpayer in the Kihiyang village, Binong district, Subang district, West Java. Data were collected by distributing questionnaires. The analysis technique uses simple linear regression analysis. The results showed that the coefficient of determination R2 was 31%, which means the remaining 69% was explained by other variables. The results of this study conclude that Tax Sanctions have a positive and significant effect on mandatory compliance of individuals in Kihiyang Village.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 4 No 2 (2024): Februari Vol 4 No 1 (2023): Agustus Vol 3 No 2 (2023): Februari Vol 3 No 1 (2022): Agustus Vol 2 No 2 (2022): Februari Vol 2 No 1 (2021): Agustus Vol 1 No 2 (2021): Februari Vol 1 No 1 (2019): Agustus