In the life of the state, taxes play a critical role in development. This is because taxes are a source of income. Taxes in this case have an important role in the sustainability of the country, so the active participation of the taxpayer is needed. The aim of this study was to determine the effect of income levels and levels of trust on individual taxpayer compliance at KPP Gianyar. The research method used in this study was a descriptive quantitative research analysis method. The sampling technique used was accidental sampling, and 100 people were obtained. The data source is the primary data from the questionnaire. The data analysis technique is multiple linear regression analysis through the SPSS 26.0 application. The results show that the level of income and the level of trust have a significant positive effect on individual taxpayer compliance.
The following research aims to determine the effect of effectiveness AIS, AIS user techniques, and internal control partially and simultaneously on individual performance, with a sample by 40 people. The research instrument is a questionnaire from the Validity Test and Reliability Test. Data analysis techniques with the help of SPSS ver.26. The final results show that partially the effectiveness of AIS, AIS user techniques, and internal control have a significant positive effect on individual performance and simultaneously the effectiveness of AIS, AIS user techniques and internal controls have a significant effect on individual performance. The influence of the independent variable on the dependent variable is 73.4%. Advice that can be given is to improve individual performance at PT. Mardika Griya Prasta matches to update the information system used, so that later it will be able to support individual/employee performance. Besides that PT. Mardika Griya Prasta is expected to always implement internal control properly.
T The aims of this study was to determine the impact of understanding tax regulations, the application of the taxation e-system, and the role of account representatives on individual taxpayer compliance. The population in this study is the taxpayer of KPP Pratama Denpasar Timur. Determination of the number of samples using the Slovin formula with random sampling in order to obtain as many as 100 samples. Multiple linear regression analysis was used to analyze the data in this study. The results showed that the understanding of tax regulations, the application of the taxation e-system and account representatives had a positive and significant effect on the compliance of taxpayers in carrying out their tax obligations. This shows that the better the understanding of taxpayers on tax regulations, the implementation of the e-system of taxation and account representative services will be able to increase the compliance of taxpayers in carrying out their tax obligations at KPP Pratama Denpasar Timur
Pajak daerah merupakan sumber penerimaan daerah. Salah satu jenis dari pajak daerah adalah pajak kendaraan bermotor. Berdasarkan data di kota Denpasar, jumlah pembayaran pajak pada tahun 2020 menurun dan jumlah tunggakan pajak kendaraan bermotor meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-samsat, kualitas pelayanan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak di Kota Denpasar. Metode kuantitatif digunakan dalam penelitian ini dengan data primer berupa kuesioner. Teknik Accidental Sampling Pengambilan sampel pada wajib pajak di Kantor SAMSAT Denpasar. Sampel berdasarkan rumus Slovin dan mendapatkan 100 responden. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini, dengan menggunakan program SPSS for windows. Hasil penelitian ini menunjukkan bahwa penerapan e-samsat, kualitas pelayanan pelayanan perpajakan dan sosialisasi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di Kota Denpasar.
Taxes are people's contributions to the state which are mandatory, coercive in nature, and have no direct reward where they are utilized for the benefit of the state in obtaining the prosperity of the people. Tax is part of the main source of national income, which aims to finance government needs and finance development. Taxpayers must have knowledge of taxation and master the rules so they can improve compliance with their obligations so they do not get sanctions on tax rules. The research population is individual taxpayers at KPP Singaraja using a non-probability sampling method and an accidental sampling type. The research data is in the form of quantitative and multiple linear regression models. As a result, a taxpayer's knowledge of tax rules, level of income, and level of education all have a positive effect on how well they follow the rules.
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