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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 17, No 1 (2022)" : 12 Documents clear
Kepatuhan Wajib Pajak: Peran Sistem Administrasi Perpajakan Modern, Kesadaran Wajib Pajak dan Sanksi Manajemen Perpajakan Dalam Perspektif Technology Acceptance Model dan Theory of Planned Behavior Swasta Bangun; Posman WH Hasibuan; Suher Suheri
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.15707

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem administrasi perpajakan modern, kesadaran wajib pajak dan Sanksi Manajemen Perpajakan terhadap kepatuhan wajib pajak orang pribadi yang berada di KPP Pratama Pandeglang dan KPP Prtama Cilegon. Metode pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner. Penentuan responden dalam penelitian ini dilakukan dengan metode accidental sampling dengan banyaknya responden sebesar 100 Wajib Pajak Orang Pribadi. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajb pajak, dan Sanksi Manajemen Perpajakan berpengaruh positif terhadap kepatuhan wajib pajak ditinjau dari perspektif Technology Acceptance Model  and Theory of Planned Behavior.
Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Kabupaten Jepara Tahun 2012-2020 Fahriatul Hidayah; Jalu Aji Prakoso
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.12410

Abstract

The purpose of this study is to analyze the effectiveness of Hotel and Restaurant Tax receipts in Jepara Regency in 2012-2020 and to analyze the contribution of Hotel and Restaurant Taxes to Regional Original Income (PAD) in Jepara Regency in 2012-2020. quantitative. The data is obtained from the Regional Financial and Asset Management Agency of Jepara Regency in the Report on the Realization of the Jepara Regency's Budget Revenue from 2012 to 2020. The data analysis used is an analysis of effectiveness and contribution analysis. Results Based on this research, it can be concluded that the average effectiveness of Hotel Tax and Restaurant Tax receipts in Jepara Regency in 2012-2020 is 125% which is said to be very effective. Meanwhile, the average contribution of Hotel Tax and Restaurant Tax revenue to Regional Original Income (PAD) in Jepara Regency in 2012-2020 is 1,4%, thus it is said to be quite contributing (CB).

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