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PENGARUH KEBIJAKAN TAX AMNESTY, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Agus Khazin Fauzi, Herawati Khotmi, Shinta Eka Kartika
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 7 No. 1 (2019): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.533 KB) | DOI: 10.12345/jir.v7i1.91

Abstract

ABSTRAK Tingkat kepatuhan wajib pajak menjadi permasalahan yang terus menerus terjadi dalam bidang perpajakan. Hal ini bisa dilihat dari mulai soal keterlambatan pembayaran atas setoran masa sampai dengan mangkirnya para wajib pajak dengan memarkir dana yang dimiliki di luar negeri. Penelitian ini bertujuan untuk menguji pengaruh kebijakan tax amnesty, sosialisasi perpajakan dan sanksi perpajakan terhadap tingkat kepatuhan wajib pajak. Penelitian ini tergolong sebagai penelitian asosiatif. Penelitian ini dilakukan di KPP Mataram Timur dengan jumlah populasi penelitian sebanyak 6.748 wajib pajak yang terdaftar. Dalam penentuan jumlah sampel digunakan rumus slovin sedangkan pengambilan sampel dilakukan dengan metode simple random sampling yaitu orang-orang yang ditemui oleh peneliti secara acak. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada wajib pajak untuk selanjutnya dianalisis dengan SEM-PLS dengan prosedur estimasi berbasis minimum square. Hipotesis pertama menunjukkan bahwa kebijakan tax amnesty berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di KPP Mataram Timur. Hasil uji t menunjukkan nilai t-hitung (4,637) lebih besar daripada 1,96. Hal ini dapat diartikan semakin tinggi kebijakan tax amnesty maka akan semakin tinggi kepatuhan dari wajib pajak. Hipotesis ke dua menunjukkan bahwa sosialisasi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di KPP Mataram Timur. Hasil uji t menunjukkan nilai t-hitung (3,522) lebih besar daripada 1,96. Hal ini dapat diartikan semakin tinggi sosialisasi perpajakan akan meningkatkan kepatuhan wajib pajak dalam memenuhi kewajibannya. Hipotesis ke tiga menunjukkan bahwa sanksi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak KPP Mataram Timur. Hasil uji t menunjukkan nilai t-hitung (6,747) lebih besar daripada 1,96. Hal ini dapat diartikan semakin tinggi sanksi pajak maka akan semakin tinggi pula kepatuhan wajib pajak memenuhi kewajiban perpajakannya. ABSTRACT The level of taxpayer compliance is a continuous problem that occurs in the field of taxation. This can be seen from the start of the delay in payment of time deposits to the loss of taxpayers by parking funds owned abroad. This study aims to examine the effect of tax amnesty policy, taxation socialization and tax sanctions on the level of tax compliance. This research is classified as associative research. This research was conducted at East Mataram KPP with a total population of 6,748 registered taxpayers. In determining the number of samples, Slovin formula is used while sampling is done by simple random sampling method, namely people who were met by researchers randomly. Data collection is done by distributing questionnaires to taxpayers to then be analyzed by SEM-PLS with a minimum square-based estimation procedure. The first hypothesis shows that the tax amnesty policy has a significant and positive effect on taxpayer compliance at the East Mataram KPP. The results of the t-test show the value of t-count (4,637) higher than 1.96. This can be interpreted as the higher the tax amnesty policy, the higher the compliance from the taxpayer. The second hypothesis shows that tax socialization has a significant and positive effect on taxpayer compliance at the East Mataram KPP. The results of the t-test show the value of t- count (3.522) higher than 1.96. This can be interpreted the higher tax socialization will increase taxpayer compliance in fulfilling its obligations. The third hypothesis shows that tax sanctions have a significant and positive effect on East Mataram KPP taxpayer compliance. The results of the t- test show the value of t-count (6.747) is higher than 1.96. This can be interpreted as the higher the tax sanction, the higher the taxpayer's compliance in fulfilling his tax obligations. Keywords : The level of tax compliance, tax amnesty policy, socialization, tax sanctions.
Pemberdayaan Masyarakat Melalui Pelatihan Hidroponik Untuk Membentuk Wirausaha Baru Bernilai Ekonomi Herawati Khotmi; Agus Fahrul Chair; Baehaki Syakbani; Sukma Hidayat Kurnia Abadi; Mustaan Mustaan; Sofiati Wardah; I Made Murjana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.821

Abstract

Abstract: The training activities are based on the collaboration between the dedication team and Mandiri Bank. All activities are sponsored by Mandiri Bank. The purpose of this activity through Mandiri Bank is to foster civil servants who are about to or nearing retirement to take part in hydroponic cultivation training. In this case, Mandiri Bank provides facilitation in terms of providing funding for those who want to develop a hydroponic plant cultivation business. The activity was carried out in the North Lombok Regency Regent's Office Hall. The method of implementing the activities carried out is in the form of training on hydroponic plants along with teaching aids to facilitate understanding of hydroponic plant cultivation. The activity was made as interesting as possible, considering that the activity was carried out during the day so that a quiz or some kind of game was held to encourage the participants. In addition, the contents of this hydroponic cultivation training provide a guide regarding opportunities for business development and/or being able to cultivate hydroponic plants in the yard of the house for daily consumption. The enthusiasm of the participants was very good, as seen by approximately 50% preferring hydroponic cultivation to train other than hydroponic cultivation such as catfish and moringa cultivation.
PENDAMPINGAN PENGEMBANGAN USAHA PETANI GARAM DI DESA KETAPANG KECAMATAN KERUAK LOMBOK TIMUR Herawati Khotmi; Agus Khazin Fauzi; M Wahyullah; Yusi Faizathul Octavia; Hikmah Hikmah; Shinta Eka Kartika
Valid Jurnal Pengabdian Vol 1 No 1 (2022)
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.061 KB)

Abstract

Mata pencaharian masyarakat desa Ketapang Kecamatan Kruak Kabupaten Lombok Timur sebagian besar sebagai petani garam. Permasalahan yang dihadapi kapasitas produksi terbatas, modal kerja yang terbatas, kemampuan mengelola keuangan belum terorganisir, terbatasnya akses terhadap lembaga keuangan dan pasar, belum lagi dengan menghadapi rentenir. Selama delapan tahun berdiri perkembangan usaha ini belum menunjukkan perkembangan yang signifikan. Kegiatan pengabdian bertujuan untuk meningkatkan pemahaman mengenai tatacara pengajuan kredit sebagai pendanaan penambahan modal bagi petani garam dari pihak perbankan maupun kerjasama dengan instansi pemerintah. Sedangkan Target dan luaran yang ingin dicapai dari kegiatan ini antar lain Memiliki laporan keuangan usaha dalam kurun waktu 12 bulan masa kerjasama kegiatan & teralisasinya kredit atau pendanaan sebagai penambahan modal bagi petani garam. Dalam rangka mencapai tujuan tersebut disusun kegiatan-kegiatan sebagai berikut pengarahan administrasi keuangan, pendampingan menyusun laporan keuangan, pengarahan syarat-syarat pengajuan kredit
Pemberdayaan Masyarakat Melalui Pelatihan Hidroponik Untuk Membentuk Wirausaha Baru Bernilai Ekonomi Herawati Khotmi; Agus Fahrul Chair; Baehaki Syakbani; Sukma Hidayat Kurnia Abadi; Mustaan Mustaan; Sofiati Wardah; I Made Murjana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.821

Abstract

Abstract: The training activities are based on the collaboration between the dedication team and Mandiri Bank. All activities are sponsored by Mandiri Bank. The purpose of this activity through Mandiri Bank is to foster civil servants who are about to or nearing retirement to take part in hydroponic cultivation training. In this case, Mandiri Bank provides facilitation in terms of providing funding for those who want to develop a hydroponic plant cultivation business. The activity was carried out in the North Lombok Regency Regent's Office Hall. The method of implementing the activities carried out is in the form of training on hydroponic plants along with teaching aids to facilitate understanding of hydroponic plant cultivation. The activity was made as interesting as possible, considering that the activity was carried out during the day so that a quiz or some kind of game was held to encourage the participants. In addition, the contents of this hydroponic cultivation training provide a guide regarding opportunities for business development and/or being able to cultivate hydroponic plants in the yard of the house for daily consumption. The enthusiasm of the participants was very good, as seen by approximately 50% preferring hydroponic cultivation to train other than hydroponic cultivation such as catfish and moringa cultivation.
ANALISIS SHARIA COMPLIANCE DALAM PRAKTIK PEMBIAYAAN MUSYARAKAH KONSTRUKSI DEVELOPER DI BANK NTB SYARIAH Sarkasi Hadi Sugandi; Riduan Mas’ud; Sanurdi Sanurdi; Herawati Khotmi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1205

Abstract

Tujuan dari penelitian ini adalah ingin mengetahui apakah praktik pembiayaan musyarakah konstruksi developer di Bank NTB Syariah sudah melaksanakan kepatuhan syariah dan sesuai dengan sharia compliance. Analisis data, dilakukan terhadap beberapa indikator sharia compliance yang diperkenalkan Othman & Owen, sebagai indikator untuk menguji apakah praktik pembiayaan Musyarakah sudah sesuai dengan prosedur dan mekanismenya di Bank NTB Syariah. Data primer diperoleh melalui hasil interview dengan pejabat bank yang terdiri dari DGM Pembiayaan, bisnis manager, analis dan terlebih dewan pengawas syariah. Sedangkan untuk data sekunder akan dilengkapi dengan data-data pendukung, literatur kepustakaan, jurnal, komplasi hukum Islam, fatwa DSN – MUI, peraturan OJK – BI, dll nya. Adapun pendekatan tesis ini menggunakan kualitatif deskriptif. Hasil dari penelitian ini menemukan, bahwa praktik pembiayaan musyarakah konstruksi developer belum komprehensif dijalankan oleh Bank NTB Syariah. Hal tersebut dikuatkan dengan tidak adanya pengakuan/deklarasi dari mitra (Developer) maupun dari pihak bank. Ketiadaan deklarasi tersebut menunjukkan bahwa keuntungan didasarkan pada besaran jumlah plafond pembiayaan bukan berdasarkan hasil kegiatan developer konstruksi dalam aktivitas/kegiatannya secara real
Faktor-Faktor yang Memengaruhi Informasi Akuntansi pada UMKM di Kota Mataram Eka Aswati Purnamasari; Herawati Khotmi; Sofiati Wardah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Juli 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i1.61

Abstract

Penelitian ini bertujuan untuk menguji pengaruh budaya perusahaan, omzet usaha, pengetahuan akuntansi, dan pelatihan akuntansi terhadap penggunaan informasi akuntansi. Variabel penelitian ini terdiri dari empat variabel independent, yaitu Budaya Perusahaan (X1), Omzet Usaha (X2), Pengetahuan Akuntansi (X3), dan Pelatihan Akuntansi (X4), dan variabel dependennya yaitu Penggunaan Informasi Akuntansi (Y). Populasi penelitian ini adalah UMKM yang ada di Kota Mataram. Sampel diambil dengan menggunakan purposive sampling. Kriteria pengambilan sampling didasarkan pada UMKM yang telah mengikuti pelatihan. Data diperoleh dengan menyebarkan 108 kuesioner kepada responden yaitu UMKM yang telah mengikuti pelatihan di Kota Mataram. Adapun jumlah kuesioner yang kembali dan bisa digunakan sebanyak 86 kuesioner. Data kemudian dianalisis dengan menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa budaya perusahaan dan pengetahuan akuntansi berpengaruh signifikan dan positif terhadap penggunaan informasi akuntansi. Sebaliknya omzet usaha dan pelatihan akuntansi tidak berpengaruh terhadap penggunaan informasi akuntansi.
Pemberdayaan Masyarakat Melalui Pelatihan Hidroponik Untuk Membentuk Wirausaha Baru Bernilai Ekonomi Herawati Khotmi; Agus Fahrul Chair; Baehaki Syakbani; Sukma Hidayat Kurnia Abadi; Mustaan Mustaan; Sofiati Wardah; I Made Murjana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.821

Abstract

Abstract: The training activities are based on the collaboration between the dedication team and Mandiri Bank. All activities are sponsored by Mandiri Bank. The purpose of this activity through Mandiri Bank is to foster civil servants who are about to or nearing retirement to take part in hydroponic cultivation training. In this case, Mandiri Bank provides facilitation in terms of providing funding for those who want to develop a hydroponic plant cultivation business. The activity was carried out in the North Lombok Regency Regent's Office Hall. The method of implementing the activities carried out is in the form of training on hydroponic plants along with teaching aids to facilitate understanding of hydroponic plant cultivation. The activity was made as interesting as possible, considering that the activity was carried out during the day so that a quiz or some kind of game was held to encourage the participants. In addition, the contents of this hydroponic cultivation training provide a guide regarding opportunities for business development and/or being able to cultivate hydroponic plants in the yard of the house for daily consumption. The enthusiasm of the participants was very good, as seen by approximately 50% preferring hydroponic cultivation to train other than hydroponic cultivation such as catfish and moringa cultivation.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Kurniya Alda Syafitri; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.333

Abstract

This study aims to determine the effect of financial ratios (Current Ratio, Return On Equity, Net Profit Margin, Earning Per Share, and Debt to Equity Ratio) on stock prices. This type of research is associative research using a quantitative approach to determine the relationship between two or more variables. The type of data used in this study is secondary data obtained from annual financial reports and closing price lists. The sampling technique uses purposive sampling method. The sample in this study was 23 banking companies multiplied by 5 years, namely 115 samples. This study used a data analysis model in the form of multiple linear regression using SPSS 25 software. The results of this study concluded that partially: a). Current Ratio has a significant negative effect on stock prices, b). Return On Equity has a significant negative effect on stock prices, c). Net Profit Margin has a significant positive effect on stock prices, d). Earning Per Share has a significant positive effect on stock prices, and e). Debt to Equity Ratio has no effect on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX).
Peran Inovasi Produk, Aspek Keuangan, Kompetensi Sumber Daya Manusia Dan Financial Technology Dalam Meningkatkan Kinerja UMKM Kota Mataram Alvina Damayanti; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Rury Indah Sintia; Herawati Khotmi; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of taxpayer income, application of e-systems and understanding of tax regulations on individual taxpayer compliance (Kpp Pratama West Mataram study). This study consists of 3 independent variables, namely Taxpayer Income (X1), E-System Application (X2), and Understanding of Taxpayer Regulations (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this research is taxpayers who are registered at KPP Pratama Mataram Barat Mataram office with a total of 35,375 individual taxpayers. Samples were taken using incidental sampling technique. The total sample taken is 100 respondents. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 22 program. The results of this study indicate that taxpayer income has a significant effect on individual taxpayer compliance at the West Mataram Private Tax Service Office. The implementation of the taxation e-System has no significant effect on taxpayer compliance. Understanding of tax regulations has a significant effect on taxpayer compliance.
Co-Authors Agus Fahrul Chair Agustiningsih, Wulandari Akbar, Muhammad Islahuddin Alfian Sayuti Alvina Damayanti Amisa, Elia Amrul, Rusli Andika Noviawan, Lalu Arif Firman Aulia Ariffianti, Indah Astini, Yuli Astini, Yuli Baehaki Syakbani Bairizki, Ahmad Dara Intan Ariati Dewi Rispawati Edi Muhammad Jayadi Eka Aswati Purnamasari Eko Supriastuti Elvina Setiawati Elvina Setiawati Endang Kartini Eni Indriani Fachrozi FACHROZI. F Faizathul Octavia, Yusi Fatikasari, Nurul Fauzi, Agus Khazin Feryansyah Feryansyah, Feryansyah Genadi, Yeldi Dwi Hadi, Khaerul Hengki Samudra herliana rosika Hidayat, Lalu Muhammad Taufik Hikmah Hikmah Hikmah, Husnul I Gusti Gede Narung I Made Murjana I Wayan Danaswara Irianto Irianto Jumaidi, Lalu Takdir Kembang, Lale Puspita Khaerul Hadi Khaerul Umam Khaerul Umam, Khaerul Khairul Hadi Kisnawati, Baiq Kukuh Tondoyekti Kurniya Alda Syafitri Listantia, Nora M Wahyullah Mariana Mariana Mariana Mas’ud, Riduan Muhamad Yusup Muhammad Irfadil Muhammad Wahyullah Mustaan Mustaan Mustaan, Mustaan Nadia Nuril Ferdaus Ni Ketut Arunika Brahmantari Nizar Hamdi Nora Listantia Nursinta Octavia, Yusi Faizathul Putri, Dina Amalya Ramadhan, Mahameru Nur Ikhsan Resty Yusnirmala Dewi Resty Yusnirmala Dewi Riduan Mas’ud Rini Adriani Auliana Rispawati, Dewi Rosika, Herliana Rury Indah Sintia Rusdi Rusdi Bahalwan Rusdi Rusdi Safitri, Dian Mila Sahratullah Samodra, Vegalyra Novantini Samudra, Hengki Sanurdi Sanurdi Sarkasi Hadi Sugandi Savira, Anisa Seprianingsih, Dewi Setiawati, Elvina Shinta Eka Kartika Sofiati Wardah Sofiati Wardah Solina, Eva SOPIAN SAORI Sri Hadiatini Sri Maryanti Sukma Hidayat Kurnia Abadi Suparlan . Supriastuti, Eko Syakbani, Baehaki Tondoyekti, Kukuh Ulfiani Asdiansyuri Ulfiyani Asdiansyuri, Ulfiyani Wardiningsih, Reny Yani, Achmad Yeldi Dwi Genadi Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen