Universitas Bhayangkara Jakarta Raya

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Manrejo, Sumarno (2022) ANALISIS PENERAPAN SISTEM TAPPING BOX PADA PAJAK RESTORAN TERHADAP KEPATUHAN WAJIB PAJAK DI BAPENDA KOTA BEKASI. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM), 17 (1). ISSN 0216-7832 (Submitted)

Text 15. JURNAL JIAM_ANALISIS PENERAPAN SISTEM TAPPING BOX-Ubj.pdf Download (381kB)

Abstract

Abstract The purpose of this study was to determine the effectiveness of restaurant tax revenues before and after using the tapping box, and the effect of the application of the tapping box system on restaurant taxes on taxpayer compliance in the Bekasi City Bapenda. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are restaurant taxpayers registered with the Bekasi City Bapenda. The sampling method used is purposive sampling, with a total sample of 378. The data used in this study is secondary data collected through documents from the Bekasi City Bapenda. Furthermore, the collected data was tested by effectiveness analysis and descriptive statistical analysis using SPSS 25. The results show that for the analysis of the effectiveness of restaurant tax receipts on the effectiveness of restaurant tax revenues before the application of the tapping box system in 2016 to 2018 the criteria are quite effective and after the application of the tapping box system in 2019 the criteria are quite effective, it can be said to run optimally, and from 2020 to 2021, the criteria are less effective or can be said to run less than optimally. While the descriptive statistical analysis shows that the variable of the application of the tapping box system on the restaurant tax partially has a significant positive effect on taxpayer compliance at Bapenda Bekasi City.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi Ilmu Sosial > Ekonomi Ilmu Sosial > Ekonomi > Akuntansi > Pengolahan dan Analisa Data dibidang Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Sumarno M
Date Deposited:	05 Sep 2023 02:08
Last Modified:	05 Sep 2023 02:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/23360

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