Pub Date : 2023-08-17DOI: 10.31539/costing.v7i1.6559
Erlita Widiya Putri, Sri Trisnaningsih
The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance.
Keywords: Taxpayer Awareness, Tax Rates, Income Level
{"title":"Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM","authors":"Erlita Widiya Putri, Sri Trisnaningsih","doi":"10.31539/costing.v7i1.6559","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6559","url":null,"abstract":"The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance.
 Keywords: Taxpayer Awareness, Tax Rates, Income Level","PeriodicalId":500904,"journal":{"name":"Costing","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-17DOI: 10.31539/costing.v7i1.6636
Niswah Brilliantia, Ika Korika Swasti
The company possesses invaluable assets in the form of highly skilled human resources. Issues related to human resources can lead to a decline in employee performance, hindering the achievement of company targets. Several factors can influence employee performance, such as work-life balance and work motivation. This study aims to investigate the impact of work-life balance and work motivation on employee performance at PT Pelindo Marine Service, with a sample size of 56 individuals who have been working for more than 1 year, selected through probability sampling. In this study, respondents' opinions were measured using a Likert scale ranging from 1 to 5, based on statements provided in an online questionnaire. The data used were primary data obtained from employees and analyzed using SmartPLS 4 software. The research findings indicate that work motivation has a positive influence on employee performance. The variable of work-life balance also has a positive influence on employee performance. Higher work-life balance leads to better employee performance. When employees' work motivation increases, their performance also improves.
Keywords: employee performance, job motivation, work-life balance
{"title":"Pengaruh Work-Life Balance Dan Motivasi Kerja Pada Kinerja Karyawan Di PT Pelindo Marine Service","authors":"Niswah Brilliantia, Ika Korika Swasti","doi":"10.31539/costing.v7i1.6636","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6636","url":null,"abstract":"The company possesses invaluable assets in the form of highly skilled human resources. Issues related to human resources can lead to a decline in employee performance, hindering the achievement of company targets. Several factors can influence employee performance, such as work-life balance and work motivation. This study aims to investigate the impact of work-life balance and work motivation on employee performance at PT Pelindo Marine Service, with a sample size of 56 individuals who have been working for more than 1 year, selected through probability sampling. In this study, respondents' opinions were measured using a Likert scale ranging from 1 to 5, based on statements provided in an online questionnaire. The data used were primary data obtained from employees and analyzed using SmartPLS 4 software. The research findings indicate that work motivation has a positive influence on employee performance. The variable of work-life balance also has a positive influence on employee performance. Higher work-life balance leads to better employee performance. When employees' work motivation increases, their performance also improves.
 
 Keywords: employee performance, job motivation, work-life balance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-16DOI: 10.31539/costing.v7i1.6797
Fernina Putri Wulandari, Indah Kurniawati
Many strategies can be used to increase sales volume, one of them is marketing mix. This study aims to determine whether the marketing strategy implemented by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch is appropriate and can increase sales volume. This research uses descriptive qualitative research methods. The researcher took an object at a service company, namely PT Lembimjar Neutron Yogyakarta Tamansiswa Branch, which is located on Jl. Tamansiswa, No.96, Wirogunan, Yogyakarta Special Region. This research was conducted on November 5, 2022 - December 10, 2022. The data collection techniques used in this research are interviews and observations. The results of this study indicate that the strategy used by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch uses 7P (product, price, place, promotion, people, physical evidence, and process). Products sold with a variety of school levels and there are special Alumni products. Affordable price. The location used is strategic. Promotion uses various platforms and direct promotion is also carried out. Has staff who are experts in their fields. Adequate facilities and the process of being able to join Neutron is very easy.
Keywords: Strategy, Marketing Mix
{"title":"Analisis Marketing Mix Menggunakan Triangulasi Method Pada Pt Lembimjar Neutron Yogyakarta Cabang Tamansiswa","authors":"Fernina Putri Wulandari, Indah Kurniawati","doi":"10.31539/costing.v7i1.6797","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6797","url":null,"abstract":"Many strategies can be used to increase sales volume, one of them is marketing mix. This study aims to determine whether the marketing strategy implemented by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch is appropriate and can increase sales volume. This research uses descriptive qualitative research methods. The researcher took an object at a service company, namely PT Lembimjar Neutron Yogyakarta Tamansiswa Branch, which is located on Jl. Tamansiswa, No.96, Wirogunan, Yogyakarta Special Region. This research was conducted on November 5, 2022 - December 10, 2022. The data collection techniques used in this research are interviews and observations. The results of this study indicate that the strategy used by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch uses 7P (product, price, place, promotion, people, physical evidence, and process). Products sold with a variety of school levels and there are special Alumni products. Affordable price. The location used is strategic. Promotion uses various platforms and direct promotion is also carried out. Has staff who are experts in their fields. Adequate facilities and the process of being able to join Neutron is very easy.
 Keywords: Strategy, Marketing Mix","PeriodicalId":500904,"journal":{"name":"Costing","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135022832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-13DOI: 10.31539/costing.v7i1.6353
Ernia Dwi Anjani, Hero Priono
This study aims to determine the effect of narcissism personality in an accountant on unethical professional practice. This research uses a quantitative method by distributing questionnaires online to accountants through personal chat or group chat. Data analysis used in this study used multiple linear regression analysis by passing several tests including: Classical Assumption Test and Hypothesis Test. The results showed that the narcissism personality level of accountants at IAI Muda East Java is 7.82, which is relatively low, and the level of unethical professional practice is 15.47, which is low.
Keywords: narcissism, accountant, unethical professional practices
{"title":"Pengaruh Kepribadian Narsisme Akuntan Terhadap Praktik Profesi Tidak Etis","authors":"Ernia Dwi Anjani, Hero Priono","doi":"10.31539/costing.v7i1.6353","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6353","url":null,"abstract":"This study aims to determine the effect of narcissism personality in an accountant on unethical professional practice. This research uses a quantitative method by distributing questionnaires online to accountants through personal chat or group chat. Data analysis used in this study used multiple linear regression analysis by passing several tests including: Classical Assumption Test and Hypothesis Test. The results showed that the narcissism personality level of accountants at IAI Muda East Java is 7.82, which is relatively low, and the level of unethical professional practice is 15.47, which is low.
 Keywords: narcissism, accountant, unethical professional practices","PeriodicalId":500904,"journal":{"name":"Costing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability. Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.
{"title":"Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021","authors":"Harangan Sitorus, Nina Purnasari, Ika Wahana Lumban Gaol, Ulfa Nurhayani","doi":"10.31539/costing.v7i1.6326","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6326","url":null,"abstract":"The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability. \u0000Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-13DOI: 10.31539/costing.v7i1.6938
Nadifah Ita Purnamasari, Endah Susilowati, Nanda Wahyu Indah Kirana
This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants.
Keywords: Accounting System, Employment Injury Security, Death Security
{"title":"Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda","authors":"Nadifah Ita Purnamasari, Endah Susilowati, Nanda Wahyu Indah Kirana","doi":"10.31539/costing.v7i1.6938","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6938","url":null,"abstract":"This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants.
 Keywords: Accounting System, Employment Injury Security, Death Security","PeriodicalId":500904,"journal":{"name":"Costing","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing
Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
{"title":"Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022","authors":"Namira Ufrida Rahmi, Try Handopo Halim, Stevani Pebryan Saragih, Irna Triannur Lubis","doi":"10.31539/costing.v7i1.7129","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7129","url":null,"abstract":"This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing
 Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies","PeriodicalId":500904,"journal":{"name":"Costing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-13DOI: 10.31539/costing.v7i1.6535
Sofia Maulida, Erry Sunarya, Faizal Mulia Z
PT. Bina San Prima Sukabumi was the site of the research since the business is still relying on locals' connections for recruiting staff and its usage of the e-recruitment system is not yet fully effective. The same is true for employee placement; a rolling method is used instead of a single category to determine where an employee should be located. This study aims to ascertain the effects of e-recruitment and job placement on employee performance at PT. Bina San Prima's Field Sales Division. In this study, a quantitative associative descriptive methodology was used. 80 employees of PT. Bina San Prima were given the sample using the saturated sampling approach, and multiple linear regression was used for analysis. According to the study's findings, PT Bina San Prima Sukabumi has been able to increase staff performance through optimizing e-recruitment. Employee performance in the field sales sector of PT Bina San Prima Sukabumi is positively impacted by placement. So it makes sense that the field sales division of PT Bina San Prima Sukabumi has a successful implementation of the optimization of e-recruitment and staff placement on work performance.
PT. Bina San Prima Sukabumi是此次研究的地点，因为该公司仍依赖于当地人的关系来招聘员工，而且它对电子招聘系统的使用尚未完全有效。员工安置也是如此;使用滚动方法而不是单一类别来确定员工的位置。本研究旨在确定电子招聘和工作安置对PT. Bina San Prima现场销售部门员工绩效的影响。本研究采用定量关联描述性方法。采用饱和抽样方法对80名PT. Bina San Prima员工进行抽样，并采用多元线性回归进行分析。根据研究结果，PT Bina San Prima Sukabumi已经能够通过优化电子招聘来提高员工绩效。PT Bina San Prima Sukabumi现场销售部门的员工绩效受到安置的积极影响。因此，PT Bina San Prima Sukabumi的现场销售部门成功实施了电子招聘和员工安置对工作绩效的优化，这是有道理的。
{"title":"Optimalisasi E-Recruitment dan Penempatan Terhadap Prestasi Kerja Karyawan Pada Divisi Sales Lapangan PT Bina San Prima Sukabumi","authors":"Sofia Maulida, Erry Sunarya, Faizal Mulia Z","doi":"10.31539/costing.v7i1.6535","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6535","url":null,"abstract":"PT. Bina San Prima Sukabumi was the site of the research since the business is still relying on locals' connections for recruiting staff and its usage of the e-recruitment system is not yet fully effective. The same is true for employee placement; a rolling method is used instead of a single category to determine where an employee should be located. This study aims to ascertain the effects of e-recruitment and job placement on employee performance at PT. Bina San Prima's Field Sales Division. In this study, a quantitative associative descriptive methodology was used. 80 employees of PT. Bina San Prima were given the sample using the saturated sampling approach, and multiple linear regression was used for analysis. According to the study's findings, PT Bina San Prima Sukabumi has been able to increase staff performance through optimizing e-recruitment. Employee performance in the field sales sector of PT Bina San Prima Sukabumi is positively impacted by placement. So it makes sense that the field sales division of PT Bina San Prima Sukabumi has a successful implementation of the optimization of e-recruitment and staff placement on work performance.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-13DOI: 10.31539/costing.v7i1.6219
Feriza Lucia Islammiyah, Anik Yuliati
The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance.
Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance
{"title":"Pengaruh Kesadaran Wajib Pajak Dan Tingkat Pemahaman Wajib Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Samsat Di Kabupaten Lamongan)","authors":"Feriza Lucia Islammiyah, Anik Yuliati","doi":"10.31539/costing.v7i1.6219","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6219","url":null,"abstract":"The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance.
 Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-13DOI: 10.31539/costing.v7i1.6581
Kurnia Mawaddah, Andi Kartika, Muhammad Ali Ma'sum
Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance.
Keywords: knowledge, consciousness, sanctions, compliance
{"title":"Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Semarang","authors":"Kurnia Mawaddah, Andi Kartika, Muhammad Ali Ma'sum","doi":"10.31539/costing.v7i1.6581","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6581","url":null,"abstract":"Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance.
 Keywords: knowledge, consciousness, sanctions, compliance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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