Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan
Shinta Permata Sari
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Lutfi Zunaida Putri; Shinta Permata Sari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.873

Abstract

Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The aim of this research is to identify the use of e-filling as a measure of taxpayer compliance in submitting Annual Tax Returns and the effect of implementing this system on individual taxpayer compliance in submitting Annual Tax Returns with seven constructs in the Unified Theory of Acceptance and Use of Technology 2 model ( UTAUT 2): performance expectations, effort expectations, social factors, facilitating conditions, pleasure motivation, price value, habits, and adding interest variables using the e-filling system to analyze whether e-filling can increase taxpayer compliance. The research method uses a quantitative approach with primary data from questionnaire responses. This research was conducted with a sample of 206 taxpayers at KPP Pratama Sukoharjo. The results of the research are that performance expectations, pleasure motivation, and habits influence interest in using the e-filling system, while the variables of business expectations, social influence, facilitating conditions, and price value do not influence interest in using the e-filling system. Furthermore, facilitating conditions have no effect on individual taxpayer compliance in submitting Annual Tax Returns, while habits and interest in using the e-filling system influence individual taxpayer compliance in submitting Annual Tax Returns.
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Nurma Handayani; Shinta Permata Sari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.874

Abstract

Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounting, Material Flow Cost Accounting, Environmental Performance, and Environmental Cost in mining companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The applied approach is quantitative, using purposive sampling, involving 70 companies as samples. Data processing was carried out using multiple linear regression methods. The findings of this study show that Environmental Accounting does not impact the SDGs, as its implementation remains formal and not fully integrated. In contrast, Material Flow Cost Accounting has an effect on the SDGs by improving resource efficiency and reducing waste. Environmental Performance impacts the SDGs, emphasizing the urgency of sustainable resource management and environmental protection. On the other hand, Environmental Cost does not influence the SDGs, indicating that the allocation of environmental costs by companies has not been optimally carried out. This research contributes to the development of the sustainability literature in the mining sector and encourages more effective environmental strategies. The practical implications of this study highlight the importance of implementing sustainability strategies to enhance corporate competitiveness and image, and it can serve as a basis for designing stricter regulations to promote environmentally friendly business practices and support the achievement of SDGs.
Co-Authors Lutfi Zunaida Putri Nurma Handayani