https://jurnalprisanicendekia.com/index.php/portofolio/issue/feedJurnal Portofolio : Jurnal Manajemen dan Bisnis2025-09-19T07:35:02+07:00Agtovia Frimayasa, SE., MM.portofoliojurnal@gmail.comOpen Journal Systems<p>Jurnal Portofolio : Jurnal Manajemen dan Bisnis</p>https://jurnalprisanicendekia.com/index.php/portofolio/article/view/418Pengaruh Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota di Provinsi Jawa Barat2025-08-21T17:10:52+07:00Maria Yenivadia Suryantisuryantisulmi01@gmail.comImar Halimahsuryantisulmi01@gmail.com<p><em>This study aims to determine and analyze the effect of blood levy and Special Allocation Fund (DAK) on capital expenditure. This study uses a sample of districts / cities in West Java Province contained in the Central Statistics Agency (BPS) in 2019-2023. The sample technique used was purpose sampling, where from 27 districts / cities a sample of 18 districts was obtained for 5 years so that a total of 90 data samples were obtained. The analysis used is panel data regression analysis using a fixed effect model. The results obtained show that simultaneously local retribution and the Special Allocation Fund have a significant effect on capital expenditure. Personally, local retribution and Special Allocation Fund have a positive and significant influence on capital expenditure</em></p>2025-08-23T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnishttps://jurnalprisanicendekia.com/index.php/portofolio/article/view/420Analisis Pengaruh Kepatuhan Wajib Pajak dan Pelayanan Perpajakan Terhadap Penerimaan Pajak Bumi Bangunan Pada Badan Pendapatan Daerah Kota Tangerang2025-09-03T08:43:26+07:00Hanipatul Fauziahhanipatulf@gmail.comTitah Rahmawatihanipatulf@gmail.com<p><em>This study aims to analyze the effect of taxpayer compliance and tax services on property tax revenue, both simultaneously and partially. The data collection method employed in this research was a questionnaire. The sampling technique used was purposive sampling, determined based on specific criteria. Data analysis was carried out using multiple linear regression. The sample consisted of 100 respondents who met the criteria of being property taxpayers in Tangerang City and compliant in paying taxes. The findings of this study indicate that: (1) Based on the F-test, taxpayer compliance and tax services simultaneously influence property tax revenue, with F-value > F-table (71.266 > 3.09), showing that the regression model explains the variance of the dependent variable well. (2) Based on the t-test, taxpayer compliance significantly affects property tax revenue, with a significance level of 0.001 < 0.05. (3) Based on the t-test, tax services do not affect property tax revenue, with a significance level of 0.259 > 0.05.</em></p>2025-07-15T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnishttps://jurnalprisanicendekia.com/index.php/portofolio/article/view/421Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Ciledug 2025-09-03T09:18:09+07:00Aurel Disa Kusmaydiaureldisa69799@gmail.comSiti Asmonahaureldisa69799@gmail.com<p><em>This study aims to analyze the effect of taxpayer awareness and tax sanctions on the compliance of motor vehicle taxpayers at Samsat Ciledug. The issue of non-compliance among taxpayers and complaints related to service quality at Samsat Ciledug serve as the main background of this research. A quantitative approach was employed, with data collected from motor vehicle taxpayers at Samsat Ciledug. The analytical method used was multiple regression analysis. The findings reveal that, simultaneously, taxpayer awareness and tax sanctions have a significant effect on taxpayer compliance, contributing 72.2% to the variation in compliance. Partially, taxpayer awareness is proven to have a positive and significant effect on motor vehicle taxpayer compliance. However, tax sanctions were found to have no significant effect on taxpayer compliance when tested individually. These results indicate that internal factors such as understanding and awareness of taxpayers play a more dominant role in encouraging compliance compared to external factors such as tax sanctions in the research context.</em></p>2025-07-17T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnishttps://jurnalprisanicendekia.com/index.php/portofolio/article/view/431Pengaruh Pengetahuan Perpajakan dan Ketegasan Penerapan Sanksi Terhadap Peningkatan Kepatuhan Pajak Individu2025-09-19T07:10:34+07:00Muhammad Syahrielmuhammadsyahriel521@gmail.comDesi Kurniawatimuhammadsyahriel521@gmail.com<p><em>Tax is the main source of state revenue used to finance national development. The level of compliance among individual taxpayers (WPOP) in Indonesia remains an issue that requires special attention. This study aims to analyze the influence of tax knowledge and the strict enforcement of sanctions on improving individual tax compliance. This research is quantitative in nature, employing an associative method. The population consists of individual taxpayers registered at KPP Pratama Serpong, with a sample of 100 respondents determined using Slovin’s formula. Primary data were collected through questionnaires with a Likert scale. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results show that: (1) tax knowledge has a positive and significant effect on individual tax compliance; (2) strict enforcement of sanctions has a positive and significant effect on individual tax compliance; (3) simultaneously, tax knowledge and strict enforcement of sanctions explain 47.3% of the variation in tax compliance (R² = 0.473). In conclusion, the higher the level of tax understanding and the stricter the enforcement of sanctions, the greater the increase in individual taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in improving education and law enforcement strategies, as well as serving as a reference for future research.</em></p>2025-07-17T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnishttps://jurnalprisanicendekia.com/index.php/portofolio/article/view/432Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi2025-09-19T07:35:02+07:00Fransiskus Reynald Ivan FabianIvanfabiant30@gmail.comGhea. B. Astrid SunantoIvanfabiant30@gmail.com<p><em>This study was conducted to analyze the influence of tax sanctions and tax socialization on taxpayer compliance at the Serpong Pratama Tax Office (KPP Pratama Serpong), considering the low formal compliance ratio that has not yet reached the national target. The main objective of this study is to answer whether tax sanctions and tax socialization have a partial or simultaneous effect on taxpayer compliance. This study uses an associative quantitative method. The population in this study were 50,020 individual taxpayers registered at the Serpong Pratama Tax Office (KPP Pratama Serpong) and with the Slovin formula, a sample of 100 respondents was obtained using accidental sampling techniques and data collection through questionnaires. The data analysis techniques used were validity tests, reliability tests, classical assumption tests, descriptive analysis, multiple regression tests, hypothesis tests and coefficient of determination tests. The results of the study indicate that both partially and together, tax sanctions and tax socialization have a positive effect on individual taxpayer compliance at the Serpong Pratama Tax Office. The coefficient of determination of 35% indicates that the contribution of the two determinants to taxpayer compliance is 35% and the remaining 65% (100-35)% is influenced by other factors not studied. </em></p>2025-07-20T00:00:00+07:00Copyright (c) 2025 Jurnal Portofolio : Jurnal Manajemen dan Bisnis