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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 3 No 1 (2022): Agustus" : 5 Documents clear
THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
THE INFLUENCE OF THE E-SAMSAT PROGRAM, MOBILE SAMSAT, SAMSAT DRIVE THRU, TAX SOCIALIZATION AND MORAL OBLIGATION PROGRAM COMPIANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE REGISTERED WITH SAMSAT SUBANG Dinda Dwi Agista; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1202

Abstract

This study aims to determine the factors that influence the compliance of motor vehicle taxpayers either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is non-probability sampling method, namely incidental sampling and the number of samples in this study were 200 respondents, who were the people of Subang or in this study the taxpayers of motorized vehicles in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially the mobile samsat, Samsat Drive Thru and Moral Obligation variables had a positive and significant effect on motor vehicle taxpayer compliance. While the e-Samsat program variables and tax socialization have no effect on motor vehicle taxpayer compliance. Simultaneously, the results showed that simultaneously the variables of the e-Samsat program, mobile samsat, Drive Thru samsat, tax socialization, and Moral Obligation had an effect on motor vehicle taxpayer compliance.
INFLUENCE OF TAXPAYER WAGE INCOME, SOCIALIZATION AND INFORMATION QUALITY OF TRIPLE UNTUNG PROGRAM (MASSA PANDEMIC COVID-19) ON COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SUBANG REGENCY (Case Study on Motor Vehicle Taxpayers in Subang Regency) Evi Susilawati; Trisandi Eka Putri; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1203

Abstract

This research aims to find out the influence of taxpayer wage income, socialization of triple profit program, quality of triple profit program information on Subang Regency taxpayers. The research method used in this study is a quantitative method with the number of respondents 200 taxpayers who have registered with the SAMSAT subang regency office. The data processing in this study used SPSS techniques. The results of this study showed that variable taxpayer wage income had no effect on the compliance of motor vehicle taxpayers, the socialization of th e triple profit program had a positive and significant effect on the compliance of motor vehicle taxpayers, and the quality of triple profit program information had a positive and significant effect on the compliance of motor vehicle taxpayers.
EFFECT OF LEVERAGE, PROFITABILITY, INTENSITY OF FIXED ASSETS, INVENTORY INTENSITY AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015 – 2019) Erlina Erlina; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1205

Abstract

This study aims to examine whether there is a relationship between Leverage, Provitability, Fixed Asset Intensity, Inventory Intensity and Independent Commissioner on Tax Aggressiveness. This research was conducted by examining the annual reports of manufacturing companies listed on the Indonesian stock exchange for the period 2015 – 2019. The research method used in this study is a causal associative quantitative study. Hypothesis testing using the Econometric Views (E-Views) application The results show that leverage, fixed asset intensity, inventory intensity and independent commissioners have a positive effect on tax aggressiveness, while profitability has a negative effect on tax aggressiveness.
THE INFLUENCE OF TAX INCENTIVES, TAXPAYER AWARENESS AND TAX SERVICE QUALITY ON UMKM TAXPAYER COMPLIANCE DURING THE PANDEMIC (Case Study on SME Taxpayers in the Subang Region) Intan Cynthia; Indah Umiyati; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1206

Abstract

This study aims to determine the effect of tax incentives, taxpayer awareness and quality of tax services on MSME taxpayer compliance during the pandemic in the Subang area. This study uses quantitative methods. The data source of this research is the primary data source. Types of primary data using a questionnaire. This questionnaire was given to MSME taxpayers in the Subang area. Based on the sampling method, it uses quota sampling with a total of 102 respondents. The results show that tax incentives have no effect on taxpayer compliance, taxpayer awareness affects taxpayer compliance, tax service quality affects taxpayer compliance, tax incentives, taxpayer awareness, tax service quality affects taxpayer compliance.

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