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# Judul Penulis Tahun Akses
Repositori Institusi

Digital Tax Transformation and Corporate Tax Accounting Quality: Evidence From Indonesia

Universitas Muhammadiyah Malang, 2026
Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia.. Method...
Repositori Institusi

PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING)

Universitas Lancang Kuning, 2024
This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from ...
Repositori Institusi

PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING)

Fakultas Ekonomi Universitas Lancang Kuning, 2024
This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from ...
Repositori Institusi

Pendampingan Spt Badan Pada Perusahaan Yang Tergabung Dalam Gabungan Pengusaha Suku Sakai Riau (Gapensus)

Komunitas Manajemen Kompetitif, 2024
This Community Service is carried out with the aim of providing a better understanding to the community about the procedures for filling out and submitting Corporate Tax Returns (SPT). With the assistance, it is hoped that it can reduce errors in fil...
Jurnal Institusi

PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI PEKANBARU

Jurnal Ilmiah Ekonomi Dan Bisnis; Vol. 14 No. 1 (2017); 62-71
Universitas Lancang Kuning, 2017DOI: 10.31849/jieb.v14i1.871
Abstract: The purpose of this study is to provide empirical evidence about the influence ofthe taxpayer understanding, awareness of taxpayers and sanction tax compliance with taxcompliance individual who doing business online activities in Pekanbaru....
Jurnal Institusi

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Pajak Kendaraan

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 6 (2024): JALAK
Universitas Lancang Kuning, 2024Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
This study aims to determine how taxpayer awareness, tax understanding, and public service accountability influence motor vehicle taxpayer compliance at the Pelalawan Regency Samsat (Sat). The study population consisted of all motor vehicle taxpayers...
Jurnal Institusi

Pengaruh Kualitas Pelayanan Fiskus, Akuntabilitas, Transparansi Pajak Dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan PajakPratama Pekanbaru Senapelan

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 5 (2024): JALAK; 430-442
Universitas Lancang Kuning, 2024Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
The purpose of this study was to determine the effect of the quality of tax services, accountability, tax transparency and income levels on corporate taxpayer compliance at the Pekanbaru Senapelan Pratama Tax Service Office. The population in this st...
Jurnal Institusi

Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Pangkalan Kerinci)

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 6 (2024): JALAK; 516-520
Universitas Lancang Kuning, 2024Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
This study aims to analyze how service quality affects motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. The sample of this study was 115 taxpayers and purposive sampling. The method of taking respondents/samples is no...
Jurnal Institusi

IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 IN DIRECTORATE GENERAL OF TAXES (DGT) II CENTRAL JAVA

Jurnal Ilmiah Ekonomi Dan Bisnis; Vol. 17 No. 2 (2020); 98-104
Universitas Lancang Kuning, 2020DOI: 10.31849/jieb.v17i2.3697Copyright (c) 2020 desy nur pratiwi
The government reduced the tax rates of UMKM that were originally 1% to 0.5% to increase taxpayer compliance. The purpose of this study is to find out the number of taxpayers and the level of tax revenue of UMKM after government regulation (PP) numbe...
Jurnal Institusi

Pengaruh Moral Wajib Pajak, Penghindaran Pajak, Penerapan Sanksi Perpajakan, Dan Demografi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Pada Kpp Pramata Bangkinang)

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 3 (2025): JALAK; 220-230
Universitas Lancang Kuning, 2025Copyright (c) 2025 Jalak: JURNAL AKUNTANSI LANCANG KUNING
The motivation behind this study was to decide the impact of citizen assurance, tax avoidance, use of assessment authorizations and socioeconomics on individual citizen consistence at KPP Pratama Pekanbaru Senapelan. The populace in this study was 34...
Jurnal Institusi

Sistem informasi biaya balik nama kendaraan bermotor melalui aplikasi sms gateway

Digital Zone: Jurnal Teknologi Informasi dan Komunikasi; Vol. 10 No. 1 (2019): Digital Zone: Jurnal Teknologi Informasi dan Komunikasi; 1-12
Publisher: Fakultas Ilmu Komputer, Institution: Universitas Lancang Kuning, 2019DOI: 10.31849/digitalzone.v10i1.2195Copyright (c) 2019 Digital Zone: Jurnal Teknologi Informasi dan Komunikasi
         Tujuan dari penelitian ini adalah untuk meningkatkan pelayanan publik dan efektifitas kinerja di kantor SAMSAT Kota Padang dengan cara memberikan informasi biaya BBNKB k...
Jurnal Institusi

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Kota Pekanbaru

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 1 (2024): JALAK; 26-37
Universitas Lancang Kuning, 2024Copyright (c) 2024 Jalak: JURNAL AKUNTANSI LANCANG KUNING
This study aims to analyze the factors that influence taxpayer compliance in paying Pekanbaru City Land and Building Tax. Factors that influence taxpayer compliance are income level, taxpayer awareness, service quality and tax sanctions. The populati...
Jurnal Institusi

Pengaruh Self Assessment System, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Bangkinang)

Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 4 (2025): JALAK; 291-303
Universitas Lancang Kuning, 2025Copyright (c) 2025 Jalak: JURNAL AKUNTANSI LANCANG KUNING
This study aims to analyze the impact of the implementation of the self-assessment system, taxation understanding, and tax sanctions on the compliance of individual taxpayers registered at the Bangkinang Tax Office (KPP Pratama). The background of th...
Jurnal Institusi

Sosialisasi Perpajakan Pada Pelaku Usaha UMKM Di Kota Cimahi

Dinamisia : Jurnal Pengabdian Kepada Masyarakat; Vol. 5 No. 6 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat; 1351-1360 | ISSN: 1351-1360
Universitas Lancang Kuning, 2021DOI: 10.31849/dinamisia.v5i6.7790Copyright (c) 2021 Dinamisia : Jurnal Pengabdian Kepada Masyarakat
Community service activities are carried out on MSMEs assisted by the Cimahi city government, West Java. This activity is in the form of socializing the role of MSMEs in taxation and incentives for those affected by COVID-19. The goal is for MSMEs to...
Jurnal Institusi

The Role of Information Technology in Enhancing the Efficiency and Effectiveness of BPHTB Administrative Management in Indragiri Hulu Regency

Managerial Development Journal; Vol. 1 No. 1 (2025): Managerial Development Journal; 24-30
Graduate School, Universitas Lancang Kuning, Indonesia, 2025Copyright (c) 2025 Managerial Development Journal
This study examines the role of Information Technology (IT) in enhancing the efficiency and effectiveness of BPHTB (Duty on Acquisition of Land and Building Rights) administrative management in Indragiri Hulu Regency. The research adopts a qualitativ...
Jurnal Institusi

PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING)

Jurnal Ilmiah Ekonomi Dan Bisnis; Vol. 21 No. 1 (2024); 152-160
Universitas Lancang Kuning, 2024DOI: 10.31849/jieb.v21i1.17987Copyright (c) 2024 Neneng Salmiah, Zaharman Zaharman, Serly Novianti
This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from ...
PubMed

An AI approach for managing financial systemic risk via bank bailouts by taxpayers

Nat Commun
Nature Publishing Group, 2022DOI: 10.1038/s41467-022-34102-1https://creativecommons.org/licenses/by/4.0/
Bank bailouts are controversial governmental decisions, putting taxpayers’ money at risk to avoid a domino effect through the network of claims between financial institutions. Yet very few studies address quantitatively the convenience of governmen...
PubMed

The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria()

J Econ Psychol
2022DOI: 10.1016/j.joep.2022.102572© 2022 Elsevier B.V. All rights reserved. Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID-19. The COVID-19 resource centre is hosted on Elsevier Connect, the company's public news and information website. Elsevier hereby grants permission to make all its COVID-19-related research that is available on the COVID-19 resource centre - including this research content - immediately available in PubMed Central and other publicly funded repositories, such as the WHO COVID database with rights for unrestricted research re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for free by Elsevier for as long as the COVID-19 resource centre remains active.
In a scenario study with 1200 Austrian taxpayers, we examined how tax compliance is affected by the economic crisis related to the COVID-19 pandemic. Moreover, we investigated the potential of trust in government, attitude towards taxes, and justice ...
PubMed

DEATHS AMONG TAXPAYERS AND NON-TAXPAYERS INCOME TAX, PROVIDENCE, 1865

Am J Public Health (N Y)
American Public Health Association, 1924DOI: 10.2105/ajph.14.8.647-a
PubMed

An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems

Gov Inf Q
2005DOI: 10.1016/j.giq.2005.05.002Copyright © 2005 Elsevier Inc. All rights reserved. Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID-19. The COVID-19 resource centre is hosted on Elsevier Connect, the company's public news and information website. Elsevier hereby grants permission to make all its COVID-19-related research that is available on the COVID-19 resource centre - including this research content - immediately available in PubMed Central and other publicly funded repositories, such as the WHO COVID database with rights for unrestricted research re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for free by Elsevier for as long as the COVID-19 resource centre remains active.
This study used the Technology Acceptance Model (TAM) to examine taxpayers' acceptance of the Internet tax-filing system. Based on data collected from 141 experienced taxpayers in Taiwan, the acceptance and the impact of quality antecedents on t...