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Kota malang,
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INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 2 (2015): MARET" : 5 Documents clear
PENGARUH KUALITAS JASA KONSULTAN PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK PENGGUNA JASA KANTOR KONSULTAN PAJAK DONI BUDIONO) Fauzhi, Imam
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is conducted based on low number of tax servants to help taxpayers in fulfilling their tax obligations. This condition gives impact to some of taxpayers in using the tax consultant service. Taxpayers expect that the tax consultants are able to help in resolving tax problems that are being undertaken by the taxpayer. Those taxpayers expectation requires the tax consultant to have a good quality services to improve taxpayer compliance. Another factor affecting tax compliance is the tax knowledge of the taxpayer. The type of research conducted in this study is an explanatory research by using quantitative approach and using questionnaires as data collection methods. The populations in this study are the whole taxpayers who use the tax consultant services. The samples involved in this study are 43 respondents. Based on the F test result, it is noted that the quality of tax consultant’s service quality and tax knowledge is jointly having a significant effect on taxpayer compliance. While based on the results of t-test is noted that the quality of tax consulting service quality. And tax knowledge is a partially having  significant effect on taxpayer compliance. Tax Knowledge has a dominant influence on tax compliance. Keywords: tax consultants service quality, tax knowledge, taxpayer compliance
ANALISIS PERANAN PAJAK DAERAH DALAM RANGKA PENINGKATAN PENDAPATAN DAERAH KOTA PROBOLINGGO Nugroho, Yanuar Fajar
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is aims are to understand and explain the efforts that made by Probolinggo’s Government. The researcher is discussed about obstacles, contribution tax local, also role of  tax local in term of the increasing increasing of local tax. The methods used in this research is descriptive qualitative. This research is expected to deliver benefits and a good influence for improving revenue area Of Probolinggo. Keyowords: Role, Local Tax, Revenue
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA E-SPT MASA PPN (STUDI PADA WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MADYA MALANG) Pratama, Febrian Karunia
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Quality service to the public servant is one important thing. On the KPP Madya Malang quality of service is a major priority. The purpose of this research is to know and explain the influence of variable reliability, responsiveness, assurance, emphaty and tangible together and most dominant influence on the level of satisfaction of users of e-SPT the VAT. The results indicates that all the independent variable of service quality has a simultaneously relation and a significant influence on customer satisfaction as the dependent variable. These results can be seen from F for 10.544 with probability (p) of 0.000 (p <0.05). While partially only variable reliability , and responsiveness that can demonstrate a significant effect of independent variables with the dependent variable. Variable responsiveness be the variable most dominant influence on customer satisfaction. Keywords: Service Quality, Satisfaction, e-SPT the VAT, taxpayer
IMPLEMENTASI ATAS DESENTRALISASI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus pada Dinas Pendapatan Daerah Kota Madiun dan Kantor Pelayanan Pajak Pratama Madiun) Megawati, Retno
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Madiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P2
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Ponororgo) Yuliasari, Wirda Salisa
Jurnal Mahasiswa Perpajakan Vol 4, No 2 (2015): MARET
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research aims to explain and analyze the effect of Tax Socialization, Tax Authority Service  and The Sanction against Personal’s Tax Compliance. The type of the research used is quantitative and the method is explanatory research for this aims to identify the effect of certain variable against others on the strictly-controlled condition. There are all taxpayers assessable populations of the research coped in the area of KPP Pratama Ponorogo and 90 respondents are taken out as a sample by using accidental sampling technique. Based on the result analyzed, there is an insignificant effect of the tax socialization  resulted against the personal’s tax compliance  with the 0,060 significance higher than the 0,05 significance. Additionally, there comes a significant effect of the tax authority service  against the personal’s tax compliance  with the 0,00 significance smaller than the 0,05 specified value. In the third variable, there is a significant effect of the sanction variable  against the personal’s tax compliance  with the 0,031 significance smaller than the 0,05 significance. The suggestion proposed on this research is that the revenue officer should improve the service in term of facility, equipment, and qualified human resources. Keywords: Sanction, Tax Authority Service, Tax Socialization, The Personal’s Tax Compliance.

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