Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Memenuhi Kewajiban Membayar Pajak Kendaraan Bermotor (Pkb)

Sauddin, Adnan; Kasse, Irwan; Eldasari, Z

doi:10.24252/msa.v7i1.10027

Cited by 3 publications

(3 citation statements)

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“…Then, the Bartlett Spherecity Test is carried out to test whether there is a relationship between each variable. The following is the formula for calculating KMO [14]:…”

Section: Methodsmentioning

confidence: 99%

Clustering Indonesian Provinces on Prevalence of Stunting Toddlers Using Agglomerative Hierarchical Clustering

Wulandari

2023

FaktorExacta

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Stunting is a chronic nutritional problem caused by a lack of nutritional intake in toddlers. Indonesia is the 5th country with the highest cases of toddler nutrition experiencing stunting at 30.8% in 2018. The current problem, in Indonesia, is providing complete immunization and fulfilling child nutrition in each province is still low. Data obtained from 2018 to 2022 still toddlers who are malnourished and obese and there is no province grouping based on characteristics such as malnutrition, obesity, short toddlers, and complete basic immunization. Clustering is grouping objects into a group so that one cluster contains objects that are similar and different from other objects in other clusters. The agglomerative hierarchical clustering method can classify provinces based on the characteristics that cause stunting so that it can be used as a basis for early prevention for the Indonesian government to tackle stunting and can reduce stunting growth rates which continue to increase and can experience a decline. The agglomerative hierarchical clustering method used is the Average Linkage and Ward's algorithms with the data used is the prevalence of stunting taken in 34 provinces in Indonesia with 11 data attributes. The results of this study are that there are two clusters, namely Cluster 1 which has a relatively high prevalence of stunting with members of 13 provinces, and Cluster 2 which has a relatively low prevalence of stunting with members of 21 provinces. The highest chopenetic correlation value is in Ward's algorithm with a value of 0.8399978. So, it can be said that Ward's algorithm is better than the Average Linkage algorithm in clustering provinces in Indonesia on the prevalence of stunting toddlers.

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“…Then, the Bartlett Spherecity Test is carried out to test whether there is a relationship between each variable. The following is the formula for calculating KMO [14]:…”

Section: Methodsmentioning

confidence: 99%

Clustering Indonesian Provinces on Prevalence of Stunting Toddlers Using Agglomerative Hierarchical Clustering

Wulandari

2023

FaktorExacta

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“…Indikator keefektifan adalah persentase antara hasil pemungutan pajak dengan rencana/potensi pajak, dengan anggapan bahwa semua Wajib Pajak dapat membayar semua pajak terutang [3]. Keefektifan terdiri dari semua tahapan dalam proses penagihan pajak yang telah dilakukan sesuai dengan prosedur yang telah ditetapkan, menentukan Wajib Pajak, memungut pajak, serta menegakkan sistem perpajakan sesuai dengan peraturan perundang-undangan perpajakan [4].…”

Section: Pendahuluanunclassified

Keefektifan Pencairan Tunggakan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Polonia

Zebua,

Hastuty

2024

SAINTEK

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Pemerintah mengupayakan sumber penerimaan terutama dari sektor fiskal sebagai salah satu sumber penerimaan negara yang berpotensial paling besar. Pajak merupakan salah satu iuran wajib masyarakat dengan menyerahkan sebagian dari kekayaannya kepada kas negara yang disebabkan oleh suatu keadaan. Tetapi tidak ada jasa timbal balik dari pemerintah secara langsung. Namun karena keterbatasan pengetahuan tentang peraturan perpajakan masyarakat mengakibatkan semakin meningkatnya jumlah wajib pajak yang belum melunasi pajak sesuai dengan jangka waktunya, serta jumlah tunggakan pajak yang tidak seimbang dengan pembayarannya. Sistem penagihan yang masih memilik ihambatan menimbulkan semakin meningkatnya tunggakan pajak. Tujuan penelitian adalah menilai keefektifan dari pencairan tunggakan pajak dan Kepatuhan wajib pajak terhadap penerimaan pajak yang tercermin dalam perkembangan dari rencana dan realisasi pungutan pajak oleh Kantor Pelayanan Pajak Pratama Polonia pada Tahun 2019 sampai dengan 2022. Adapun metode dalam penelitian ini yaitu kualitatif. Alat analisis yang digunakan oleh penelitian ini adalah analisis keefektifan pencairan tunggakan pajak dan analisis keefektifan penerimaan pajak pada tahun 2019 sampai dengan 2022. Hasil penelitian menunjukkan keefektifan suatu tunggakan pajak dan penerimaan pajak setiap tahunnya di Kantor Pelayanan Pajak Pratama Polonia berjalan dengan baik.

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“…In the meantime, ethnic Chinese make up most non-indigenous people, particularly in business. Gautama (2014), (Samrotun and Kustiyah, 2014), and (Ilhamsyah, et al, 2016) prove that ethnicity, awareness of paying taxes significantly influences willingness to pay taxes. demonstrate how ethnicity affects tax compliance in Nigeria in a big way.…”

Section: Hypothesismentioning

confidence: 99%

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

Cristina Pandiangan,

Andyarini,

Oktavia

2023

JAMER

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The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Memenuhi Kewajiban Membayar Pajak Kendaraan Bermotor (Pkb)

Cited by 3 publications

References 0 publications

Clustering Indonesian Provinces on Prevalence of Stunting Toddlers Using Agglomerative Hierarchical Clustering

Clustering Indonesian Provinces on Prevalence of Stunting Toddlers Using Agglomerative Hierarchical Clustering

Keefektifan Pencairan Tunggakan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Polonia

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

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