Citation:

Furqon Dzaki Azzam, Helisa Noviarti, Dr. Khristina Yunita. "Analysis of Factors Influencing the Achievement of the Target Revenue of Advertisement Tax Arrangements in Singkawang City" International Research Journal of Economics and Management Studies, Vol. 3, No. 6, pp. 34-43, 2024.

Abstract:

The phenomenon raised in this research is the accomplishment of the income target for tax arrears. The increase in tax revenue can be seen from several factors, namely taxpayer awareness, tax knowledge, and tax sanctions. The objective of this study is to examine the impact of taxpayer awareness, tax knowledge, and tax sanctions on the target who gets arrears for advertising taxes in Singkawang City. This research uses a comparative causal research method, which is a type of ex post facto research, in Singkawang City from February to May 2024. The population is 590 advertisement taxpayers, with 86 respondents selected using a purposive sampling technique based on the Slovin technique. The data used consists of primary data from respondent questionnaires and secondary data from the Singkawang City Regional Financial Agency Office. Data collection methods involve questionnaires, interviews, and literature study. Using SPSS 26.0, data analysis was performed, comprising multiple linear regression testing to verify study hypotheses, reliable and valid assessments, and descriptive statistical analysis. The results of data analysis show that 1) knowledge taxation has a positive and significant effect on the tax arrears revenue target, 2) awareness must taxes has a positive and significant effect on the tax arrears revenue target, and 3) sanctions Taxation has a positive and significant effect on the tax arrears revenue target. The phenomenon raised in this research is the achievement of the tax income target. The increase in tax revenue can be seen from several factors, namely taxpayer awareness, tax knowledge, and tax sanctions. This research aims to analyze the influence of tax knowledge, taxpayer awareness, and tax sanctions on the target of receiving billboard tax arrangements in Singkawang City. This research uses a comparative causal research method, which is a type of ex post facto research, in Singkawang City from February to May 2024. The population is 590 advertisement taxpayers, with 86 respondents selected using a purposive sampling technique based on the Slovin technique. The data used consists of primary data from respondent questionnaires and secondary data from the Singkawang City Regional Financial Agency Office. Data collection methods involve questionnaires, interviews, and literature study. Data analysis was carried out using SPSS 26.0, including descriptive statistical analysis, validity and reliability tests, as well as classical assumption tests such as normality tests and multiple linear regression to test research hypotheses. The results of data analysis show that 1) tax knowledge has a positive and significant effect on the tax arrears revenue target, 2) taxpayer awareness has a positive and significant effect on the tax arrears revenue target, and 3) tax sanctions have a positive and significant effect on the tax targets revenue targets.

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Keywords:

Advertisement Tax, Revenue Target Tax Arrears, Knowledge Taxation, Taxpayer Awareness, Sanctions Taxation.