Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Makassar Barat

Kausar, Al; Sujatmiko, Sujatmiko; Muchsidin, Murdin; Baharuddin, Ceskakusumadewi; Bazergan, Ibrahim

doi:10.35914/jemma.v5i2.1526

Cited by 4 publications

(4 citation statements)

References 2 publications

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“…It is hoped that the imposition of firm sanctions is expected to increase awareness for MSME taxpayers to comply with their obligations to fulfill tax obligations (Lazuardini et al, 2018). This statement is also in line with Kausar et al (2022), Nasrun and Adil (2022), Rahayu (2017), Siregar et al (2017) which prove that tax sanctions have a significant positive effect on taxpayer compliance. On the other hand, the findings Yuesti et al (2022) find that tax sanctions are also able to moderate taxpayer compliance.…”

Section: Tax Sanctions and Taxpayer Compliancesupporting

confidence: 86%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

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This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.

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Section: Tax Sanctions and Taxpayer Compliancesupporting

confidence: 86%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

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“…Providing, consistent service quality, it is hoped that it increases taxpayer satisfaction and motivates taxpayers to remain obedient in completing their tax obligations. According to Kausar et al, (2022) the quality of tax service has a positive effect on taxpayer compliance. It differs from research conducted by Suari et al, (2019), which states that service quality does not affect taxpayer compliance.…”

Section: Quality Of Tax Servicesmentioning

confidence: 99%

Tax Fair Compliance: Persepsi of Tax Correction, Public Trust, and Quality of Tax Service

Kurnia,

Brahmandita

2023

MINISTAL

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This research aims to see the effect of perceptions of tax corruption, public trust, and quality of tax services on non-employee WPOP compliance at KPP Pratama Bandung Cicadas in 2022. This study is a quantitative study using primary and secondary data. The population used in this study is non-employee WPOP at KPP Pratama Bandung Cicadas. This study used a purposive sampling. Study data will be analyzed with descriptive statistical and multiple linear regression analyses. The results of this study explain that perceptions of tax corruption, public trust, and quality of tax services simultaneously have a significant and partial positive effect on taxpayer compliance.

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“…Menurut (Supardi, 2014:18) dalam (Aris, 2021) "Guru yang memiliki kinerja adalah guru yang memiliki kecakapan pembelajaran, wawasan keilmuan yang mantap, wawasan sosial yang luas, dan bersikap positif terhadap pekerjaannya", kinerja guru akan menjadi optimal, bilamana diintegrasikan dengan komponen yang ada di sekolah, apakah itu kepala sekolah, guru, tenaga kependidikan, maupun peserta didik, serta iklim yang ada disekolah. (Mangkunegara, 2009) dalam (Kausar et al, 2022)"Kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang pegawai dalam melaksanakan tugasnya sesuai tanggung jawab yang diberikan kepadanya".…”

Section: Pendahuluanunclassified

Agilitas Guru Sma Se-Kota Makassar

Yusuf

Megawaty

Bazergan

et al. 2022

JSMN

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Penelitian ini berfokus kepada kepemimpinan, empowerment, motivasi dan teamwork dalam mempengaruhi kelincahan Guru SMA Negeri se-Kota Makassar. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara kepemimpinan, empowerment, motivasi dan teamwork terhadap kelincahan Guru di SMA Negeri se-Kota makassar. Metode penelitian yang digunakan pada penelitian ini adalah kuantitatif dan Jenis penelitian ini adalah Partial Least Square dengan jumlah sampel 98 guru ditetapkan dengan teknik Random sampling. Instrumen yang digunakan berupa Kuesioner dengan responden guru. Alat pengumpulan data menggunakan angket, teknik analisis data menggunakan analisis deskriptif dan analisis Partial. Hasil penelitian menunjukkan bahwa Terdapat pengaruh yang signifikan antara empowerment, dan teamwork terhadap kelincahan guru SMA Negeri se-Kota Makassar.

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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Makassar Barat

Cited by 4 publications

References 2 publications

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Tax Fair Compliance: Persepsi of Tax Correction, Public Trust, and Quality of Tax Service

Agilitas Guru Sma Se-Kota Makassar

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