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BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ningsih, Endang Kusdiah; Johan, Bahdar
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i2.39

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ningsih, Endang Kusdiah; Johan, Bahdar
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

PENGARUH PERTUMBUHAN EKONOMI TERHADAP DISPARITAS PEMBANGUNAN DI PROPINSI SUMATERA SELATAN Ningsih, Endang Kusdiah; Novianty, Dwi Eka; Ermeila, Sri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Economic growth of any counties had positive and negative impact. A positive impact is an increase in national income and negatif impact are inequility of personal income distribution and development disparities. Economic growth in province of South Sumatera also had that impact. The purposes of this research is to prove empirically relationship and patterns of linkages between economic growth and development disparities. The data that used is secondary data obtained from Central Statistic Agency in the form of economic growth rates, gross regional domestic product per capita and total population of the province of South Sumatera during the period 2010-2017. The analysis use with Williamson Index to measure development disparities and Pearson Correlation to find out the relationship between economic growth and development disparities and to prove Kuznets hypothesis. The result of this analysis are : (1)development disparities in the province of South Sumatera during the period 2010-2017 , including height indicated by the Williamson Index more than 0,5. (2) Pearson Correlation is -0,253 show that there is a negatif relationship between economic growth and development disparities and this proved that the Kuznets hypothesis (curve U-Reserved) also occur happen in this province. It means, that economic growth is inversely proportional to development disparities.(3) R Square is 0,064 , means the effect ofeconomic growth on development disparities is 6% and 94% influenced by other factors

ANALISIS DAYA SAING EKONOMI SEKTORAL KABUPATEN OGAN KOMERING ULU SELATAN Pandriadi, Pandriadi; Ningsih, Endang Kusdiah; Novianty, Dwi Eka; mario, asma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.337

This research aims to analize the competitveness of economy sectoral of OKU Selatan District based on secondary data from several local institutions. To determine of competitiveness, this research uses Location Qoutient (LQ) Analysis and Classen Tipology. In conclusion, this research shows that based on LQ Analysis and Classen Typology, there are several sectors which has high competitiveness, such as agricultural and manufacturing industry. On the other side this research also shows the sector which has low competitiveness, such as mining and energy.

Analisis Kepatuhan Masyarakat Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang Endang Kusdiah Ningsih; Dwi Eka Novianty; Esty Naruliza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1408

One of taxes which was potentially to be explored as revenue source is Land and building tax. However, the realization of land and building tax revenue has always been below the target. The main purpose of this research is to analyze public compliance in paying land and building tax. This research was conducted with a survey method with a population of 9.174 and a study sample of 369 taxpayers. Data collection techniques used were in the form of questionnaires distributed to land and building taxpayers in three district in Palembang.The results of this study, Thefisrt factor that underlies compliance with paying land and building taxes is administrative requirements (78,59%), furthermore, the factors of tax sanctions, economy and awareness of paying taxes each of 11,38%, 5,96% and 4,07%.Keywords: Land and Building Tax , Tax Compliance

CUSTOMER ATTITUDE AND INTENTION TOWARD SHARIA-COMPLIANT HOTELS Titin Vegirawati; Yusnaini Yusnaini; Endang Kusdiah Ningsih
Journal of Islamic Monetary Economics and Finance Vol 5 No 3 (2019)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v5i3.1075

The purpose of this study is to investigate the effect of customer’s attitudes on costumer intention towards sharia compliant hotel. This hotel arranged to serve customers creatively, based on sharia principles. The dimensions of the customer attitudes variable are customer attitudes of hotel operating, hotel design and hotel finance. This study applied convenience sampling to choose the members of samples. 183 hotel costumers were collected to be respondents. Data used is primary data. These data is collected by distributing questionnaires. This study applied partial least square to analyze data. Partial least square appropriate for small size sample. It also appropriate for communication and behavior research. The results of the study shows that customer attitudes of hotel operating, hotel design and hotel finance influenced customer intentions towards sharia compliant hotel positively and significantly. This moderate effect of customers attitude to their intention indicated that there are other factors that might affect customers intention such as price and hotel position.

COMPARISON OF THE EFFECT OF FOREIGN DEBT ON ECONOMIC GROWTH OF INDONESIA IN THREE PERIODS OF GOVERNMENT Endang Kusdiah Ningsih; Esty Naruliza; Asma Mario
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This purpose of this articel is to determine the ratio of the effect of foreign debt on economic growth. Since the reign of the Old Order up to the reign of the Reform Order to date, the Indonesian government has always done debt (overseas loans). So as if the growth that accomplished by the Indonesian economy each year can not be separated from foreign debt.The data used are secondary data obtained from the Central Bureau of Statistics and Bank Indonesia. The analysis technique to be used is Quantitative Descriptive Method. The results of hypothesis test show that the effect of foreign debt on economic growth only during the Reform Order.

ANALISIS POTENSI PAD PROVINSI SUMATERA SELATAN Endang Kusdiah Ningsih; Dwi Eka Novianty
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2877

Optimizing management of regional economic potential is an effort to increase Own-Source Revenue (PAD) as a form of building regional financial independence so that it can reduce fiscal dependence on the central government. This study analyzes each component of PAD that can contribute to increasing PAD by using Klassen Typology. This Klassen Typology Analysis is conducted to find out the types of PAD components that fall into the advanced, advanced, depressed, potential or backward categories. The data used in this study are secondary data in the form of South Sumatra Province PAD data as an analysis area and national PAD as a reference area. The data analyzed are data from 2014-2018. The results showed that local taxes are in quadrant I of the Klassen Typology, a quadrant which explains that local taxes are a component of advanced and rapid PAD with the largest contribution of 93.53%.Furthermore, the other components of PAD, namely regional retribution, the results of the management of regional wealth and other legitimate PAD, are in quadrant III. This quadrant explains that the component of PAD is potential or can still be developed again. These results explain that the government of South Sumatra Province to further improve the management of regional user fees, the results of the management of regional wealth and other PAD in order to finance development using their own funds.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi Provinsi Sumatera Selatan 2014-2018 Endang Kusdiah Ningsih; Dwi Eka Noviaty
Ekonomis: Journal of Economics and Business Vol 3, No 2 (2019): September
Publisher : Universitas Batanghari Jambi

The purpose of this study is to prove empirically the effect of Regional Own-Source Revenue and Balanced Funds to economics growth in province of South Sumatera. The data used is secondary data during 2014-2018 from Central Statatistics Agency (BPS) and Report of Economics and Finance (KEK). Methods of data analysis in this study is to use multiple linear regression analysis. The result showed that of Regional Own-Source Revenue and Balanced Funds has significant effect to economics growth simultaneously. As partialy, Regional Own-Source Revenue has significant effect to economics groth, and Balanced Funds has not significant effect to economics growth.

PENGARUH PERSEPSI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Amrina Rahmawati; Endang Kusdiah Ningsih; pandriadi pandriadi
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 1 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v2i1.493

Pajak merupakan iuran wajib pajak yang sangat penting bagi seluruh rakyat yang harus dibayarkan kepada kas negara menurut ketentuan undang- undang yang berlaku sehingga dapat dipaksakan dan tanpa membiayai pengeluaran umum negara. Demikian, semua rakyat menurut undang-undang termasuk sebagai wajib wajib pajak harus membayar pajak sesuai dengan kewajibannya. Desain penelitian yang digunakan dalam penelitian ini adalah menggunakan metode penilitian kuantitatif yaitu keusioner yang diberikan berupa pertanyaan yang akan diberi nilai. Dan penelitian kuantitatif ini juga merupakan metode untuk menguji teori-teori tertentu dengan cara meneliti hubungan antar variabel ynag diukur berupa instrumen penelitian terdiri dari angka-angka dan kemudia dianalisis berdasarkan prosedur statistik. Hasil menganalisis data dapat dilakukan secara simultan persepsi wajib pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak dengan nilai Fhitung sebesar 13,448 dan signifikan 0,000. Koefisien determinasi (R2) diperoleh sebesar 0,201 yang berarti variabel independen (X) mempengaruhi variabel dependen sebesar 20,1%. Analisis Regresi Linier berganda pada variabel persepsi diperoleh sebesar 0,092 sedangkan variabel sanksi diperoleh sebesar 0,212

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