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All Journal Jurnal ULTIMA Accounting Accounting Global Journal Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Agrimansion: Agribusiness Management & Extension Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Jurnal Publika Pengabdian Masyarakat Journal of Economics and Business (JECOMBI) Journal of Community Service (JCOS)
Klemensia Erna Christina Sinaga
Universitas Sanata Dharma Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA) Pratiwi, Anthonia Ditha Sendy; Sinaga, Klemensia Erna Christina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3162

Abstract

Abstract” This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fulfilling their obligations in the field of taxation. This research was conducted using a quantitative approach. The research data is in the form of primary data and data collection is carried out by distributing questionnaires to individual taxpayers in the Region of the Yogyakarta Primary Tax Service Office. The sampling technique used probability sampling with a sample size of 125 respondents. Data analysis technique using multiple linear regression analysis method. The conclusion of this study shows that Tax Motivation and Knowledge have an effect on Tax Compliance, while Tax Sanctions have no effect on Tax Compliance in the Region of the Yogyakarta Primary Tax Service Office. It is known from the Tax Motivation and Knowledge that it has a t count > t table with a significant value <0.05, which means that with an increase in Tax Motivation and Knowledge owned by each taxpayer, it will also increase tax compliance. Tax sanctions have a value of t count < t table with a significant value > 0.05 which indicates that administrative sanctions and criminal sanctions given to taxpayers do not cause a deterrent effect in tax compliance. Keywords: Motivation; Knowledge; Sanctions; Compliance; Taxes
MODEL AKUNTANSI BIAYA PERTANIAN BERBASIS FULL COSTING DAN COST-PLUS PRICING UNTUK PENETAPAN HARGA POKOK DAN PENGUATAN DAYA SAING PETANI DI LAMPUNG TIMUR indriyani, Indriyani; Dzulhasni, Sahilly; Sinaga, Klemensia Erna Christina; Suffah, Faila; Sabila, Rezika Farrah; Marbudi, Marbudi
JURNAL AGRIMANSION Vol 26 No 3 (2025): Jurnal Agrimansion Desember 2025
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v26i3.1943

Abstract

Rendahnya literasi akuntansi dan ketiadaan sistem pencatatan biaya produksi menjadi faktor utama lemahnya posisi tawar petani dalam menentukan harga jual hasil pertanian di Kabupaten Lampung Timur. Penelitian ini bertujuan untuk mengembangkan model penetapan harga pokok produksi berbasis metode full costing, merumuskan harga jual hasil pertanian menggunakan pendekatan cost-plus pricing, serta mengintegrasikan sistem pencatatan digital berbasis data lokal petani untuk meningkatkan literasi finansial dan daya saing ekonomi daerah. Penelitian ini menggunakan pendekatan mixed methods, dengan pengumpulan data kualitatif melalui wawancara dan observasi terhadap petani padi, jagung, dan ubi kayu di Kecamatan Waway Karya, serta analisis kuantitatif terhadap struktur biaya dan penetapan harga. Hasil penelitian menunjukkan bahwa penerapan metode full costing menghasilkan Harga Pokok Produksi (HPP) sebesar Rp 2.727/kg gabah kering panen, sedangkan penerapan cost-plus pricing dengan margin keuntungan 30–50 % menghasilkan harga jual ideal Rp 3.545–4.091/kg. Integrasi kedua metode tersebut dengan sistem akuntansi digital Accurate membentuk mekanisme penetapan harga yang sistematis, akuntabel, dan adaptif terhadap kondisi lokal. Model ini terbukti meningkatkan akurasi pencatatan biaya, memperkuat literasi finansial petani, serta berkontribusi terhadap penguatan daya saing dan keberlanjutan ekonomi pertanian di tingkat daerah
Co-Authors Agustinus, Kevin Anggraini, Fr Reni Retno Anurogo, Baskoro Latu Baskoro Latu Anurogo Bernardinus Sri Widodo Bertha Bintari Wahyuajati Damayanti Dzulhasni, Sahilly Effendi, Sukma Meganova F A Joko Siswanto Gisilowati Dian Purnamasari Ilsa Haruti Suryandari Ima Kristina Yulita Indriyani Indriyani Kristanto, Agustinus Tri Kurniawati, Lucia Marbudi, Marbudi Maria Merry Marianti Martinus Bagus Wicaksono Pratiwi, Anthonia Ditha Sendy Ria, Angelita Martina Loy Rubiyatno Sabila, Rezika Farrah Silitonga, Merry Kristina Siswanto, FA Joko Suffah, Faila Sukma Meganova Wardhani, Aurelia Melinda Nisita Yudianti, Ninik Yusef Widya Karsana