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Dumadi, Dumadi

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Pengaruh Kualitas Produk Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pelanggan : Studi Empiris Pondok Jahe Geprek Samsudin Riki Yogi Yusnanto; Roby Setiadi; Dumadi Dumadi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2185

This research aimms to examine the inflluence of product quality, service quality and facilities on customer satisfaction at Pondok Jahe Geprek Samsudin. In this a research, quantitative methods were used with a descriptive design. The sampling technique uses a purposive samplings. So, data was collected using a questionnaire distributed to customers who bought food or drinks at Pondok Jahe Geprek with a total of 75 respondents. This research instrument is a ratio scale and data analysis uses multiple linear regression. It was found that the product quality variable (X1) partially did not have a significant influence on customer satisfactions, with a calculated t value of 0.188 < 1.993 t table and a significance value of 0.852 > 0.05. Then the service quality variable (X2) partially has a significant effect on the customer satisfaction variable, with a calculated t value of 2.834 > 1.993 t table, and a significance value of 0.006 < 0.05. Then, the facility variable (X3) partially does not have a significant influence on customer satisfaction, with a calculated t value of 1.664 < 1.993 and a significance value of 0.101 > 0.05. Apart from that, simultaneously all x variables have an influence on the y variable with the calculated f value of 3.984 > 2.73 f table and a significance value of 0.018 < 0.05. The implication of these findings is that service quality has a significant influence on the level of partial customer satisfaction. Then product quality, service quality and facilities simultaneously have an impact or influence on the level of customer satisfaction. The conclusion of this a research is that the variables of products quality, service quality and facilities have been proven to simultaneously influence the level of customer satisfaction. Suggestions for future researchers are to increase the number of research samples and examine other variables it that have not being study and have the possibility of influencing the customer satisfaction variable.

PENGARUH PELAYANAN PERANGKAT DESA, TRANSPARANSI PENGGUNAAN DANA DESA, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DESA LUWUNGRAGI Safira Utami; Dumadi Dumadi; Yenny Ernitawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.620

Tax compliance is defined as when a taxpayer fulfills all tax obligations and exercises his or her tax rights. This study aims to find empirical evidence about the factors that affect the compliance of land and development taxpayers. The factors tested in this study are village apparatus services, transparency of village funds, and taxpayer awareness. The population of this study is all taxpayers of Luwungragi Village, Brebes Regency. This sample was selected by a non-probability technique. The number of samples from this study is 97 taxpayers. The data analysis used is a data quality test which includes validity and reliability testing, a classical assumption test which includes a normality test, multicollinearity, heteroscedasticity, and autocorrelation test. The hypothesis test uses multiple linear regression techniques, persial significance test (t-test), simultaneous test (F test) and determination coefficient (R2). The results of the study stated that partially village apparatus services have a significant positive effect on taxpayer compliance, transparency in the use of village funds has a significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, and simultaneously village apparatus services, transparency in the use of village funds, and taxpayer awareness have a significant effect on taxpayer compliance

Sosialisasi Penentuan Harga Pokok Produksi dalam Menunjang Kesuksesan UMKM di Desa Parereja Melly Pitria Indriani; Dumadi Dumadi; Hilda Kumala Wulandari
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 1 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Parereja, Kecamatan Banjarharjo, Kapubaten Brebes. Mitra kegiatan ini adalah pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Parereja. Desa Parereja mempunyai potensi yang baik untuk berwirausaha. Hal ini dibuktikan dengan bertumbuhnya pelaku usaha di desa tersebut. Seiring dengan bertumbuhnya pelaku usaha, terdapat permasalahan yang dihadapi yaitu masih kurangnya pengetahuan tentang tata kelola usaha, khususnya pada bidang pembukuan terutama masih kurangnya pemahaman dan kesulitan dalam menentukan harga pokok produksi. Tujuan dari pengabdian masyarakat yaitu meningkatkan pengetahuan dengan memberikan pemahaman melalui sosialisasi terkait pentingnya dalam menentukan harga pokok produksi sebagai dasar dalam penentuan harga jual produk yang dihasilkan. Selain itu juga memberikan wawasan terkait perhitungan harga pokok produksi sebagai stategi dalam meningkatkan kesuksesan usaha. Metode yang digunakan pada pengabdian ini adalah metode ceramah dengan memberikan materi dilanjutkan dengan diskusi dan tanya jawab dalam penentuan harga pokok produksi dan evaluasi. Hasil yang telah dicapai dari pengabdian kepada masyarakat adalah meningkatnya pengetahuan pelaku UMKM terkait harga pokok produksi secara umum dan dapat meningkatkan kesejahteraan masyarakat. Setelah mengikuti kegiatan ini, pelaku usaha dapat mengetahui cara menetapkan harga pokok produksi, sehingga pelaku UMKM dapat meminimalisir kerugian.

PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Azizah, Eva; Dumadi, Dumadi; Wulandari, Hilda kumala
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.741

This study aims to analyze the influence of deferred tax assets and deferred tax burden on profitability in companies in the food and beverage sector during the 2021-2023 period. The regression analysis method is used to evaluate the relationship between these variables and the profitability of the company as measured using Return on Assets (ROA). The results of the study show that deferred tax assets have a positive and significant influence on profitability with a significance value of 0.040 indicating a meaningful relationship between deferred tax assets and company profitability. On the other hand, the deferred tax burden did not have a significant effect on profitability with a significance value of 0.255 which exceeded the limit of 0.05, indicating that the deferred tax expense did not have a significant impact on profitability. The F test shows that simultaneously, both variables (deferred tax assets and deferred tax expenses) affect profitability with a significance value of 0.017. The reliability test value showed 44.6%, with the remaining 55.4%, indicating that there was a variation in the data that needed attention. The limitation of this study is that profitability measurement only uses ROA, which may not cover all aspects of a company's profitability. This study provides insight into how the management of deferred taxes affects the financial performance of companies in the food and beverage sector

FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayundah, Yuyun; Nasiruddin, Nasiruddin; Dumadi, Dumadi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.742

This study aims to prove the influence of financial distress, profitability, profit quality, company size, and reputation of KAP (Public Accounting Firm). This type of research is a quantitative research with a type of secondary data obtained from the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection technique is purposive sampling based on certain criteria. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by SPSS software. Based on the tests that have been carried out, financial distress, profitability, and the size of KAP partially have a negative and significant effect on audit delay; The quality of profits partially does not have a significant effect on audit delays; the size of the company has a positive and significant effect on audit delays. In addition, financial distress, profitability, profit quality, company size, and KAP reputation simultaneously have a significant effect on audit delays

Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan (Studi Empiris pada UMKM di Kabupaten Brebes) Prayoga, Aldi; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada UMKM Di Wilayah Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan menyebar kuisioner. Sampel penelitian ini yaitu 110 UMKM di Kabupaten Brebes. Uji instrument penelitian menggunakan uji validitas dan reliabilitas. Hasil uji validitas pernyataan terbukti valid, Hasil uji reliabilitas menyatakan bahwa kuesioner reliabel. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif Pemahaman Akuntansi terhadap Kualitas laporan Keuangan UMKM. (2) Terdapat pengaruh yang positif Tingkat Pendidikan terhadap Kualitas laporan Keuangan UMKM. (3) Tidak Terdapat pengaruh yang positif Pengalaman Kerja terhadap Kualitas laporan Keuangan UMKM. (4) Terdapat pengaruh yang positif Ukuran Usaha terhadap Kualitas laporan Keuangan UMKM. (5) Terdapat pengaruh secara bersama-sama, Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman kerja dan Ukuran usaha terhadap Kualitas Laporan Keuangan pada UMKM.Kata Kunci: Pemahaman akuntani, Tingkat Pendidikan, Pengalaman Kerja, Ukuran usaha dan Kualitas Laporan keuangan UMKM.Â AbstractThis study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive effect of Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive effect of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKMKeywords: Accounting understanding, education level, work experience, business size and quality of UMKM financial reports.

Analisis Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes (Studi Empiris Kantor BAPENDA Kabupaten Brebes Periode Tahun 2016-2021) Casroni, Casroni; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakKabupaten Brebes sudah menjadi kawasan industri hal ini terlihat dari banyaknya perusahaan yang dibangun di Kabupaten Brebes. Selain itu Kabupaten Brebes juga memiliki potensi dibidang pariwisata hal ini dapat dilihat dari banyaknya tempat-tempat wisata yang ada di Kabupaten Brebes. Dengan menjadi kawasan industri serta memiliki banyak tempat wisata yang ada di Kabupaten Brebes tentu akan berpengaruh terhadap Pendapatan Asli Daerah Kabupaten Brebes. Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes Tahun 2016-2021. Populasi dalam penelitian ini yaitu Laporan Realisasi Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Sampel dalam penelitian ini yaitu mengambil data Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Pengumpulan data menggunakan data primer yaitu data yang diperoleh langsung dari Kantor BAPENDA Kabupaten Brebes. Teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan Analisis Regresi Linier Berganda. Sedangkan untuk menguji hipotesis yaitu menggunakan Uji t (parsial) dan Uji F (simultan). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara parsial Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Kemudian tidak terdapat pengaruh secara parsial Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Selanjutnya terdapat pengaruh secara simultan antara Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes.Kata Kunci: Pajak Daerah, Retribusi Daerah, dan Pendapatan Asli DaerahÂ AbstractBrebes Regency has become an industrial area, this can be seen from the number of companies built in Brebes Regency. In addition, Brebes Regency also has potential in the field of tourism, this can be seen from the many tourist attractions in Brebes Regency. By becoming an industrial area and having many tourist attractions in Brebes Regency, it will certainly affect the Brebes Regency's Original Revenue. This study aims to determine and analyze how big the influence of regional taxes and regional levies on Brebes Regency's Original Revenue in 2016-2021. The population in this study is the Regional Tax Realization Report, Regional Retribution and Regional Original Income in Brebes Regency in 2016-2021. The sample in this study is to take data on Regional Taxes, Regional Levies and Regional Original Revenues in Brebes Regency in 2016-2021. Collecting data using primary data, namely data obtained directly from the Office of BAPENDA Brebes Regency. The data analysis technique used in this research is using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using t test (partial) and F test (simultaneous). The results of this study indicate that there is a partial effect of Regional Tax on the Regional Original Income of Brebes Regency. Then there is no partial effect of regional levies on Brebes Regency's Original Revenue. Furthermore, there is a simultaneous influence between Regional Taxes and Regional Levies on Regional Original Revenues of Brebes Regency.Keywords: Regional Taxes, Regional Levies, and Local Revenue

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah di Kabupaten Brebes Pangestu, Didi; Wulandari, Hilda Kumala; Dumadi, Dumadi
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Â AbstrakUsaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu sektor yang berpotensi memberikan sumbangsih terhadap penerimaan pajak negara. Kepatuhan wajib pajak adalah suatu perilaku dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha terhadap kepatuhan wajib pajak UMKM di Kabupaten Brebes. Populasi yang digunakan dalam penelitian ini merupakan seluruh pengusaha UMKM di Kabupaten Brebes yang berjumlah 103.333 UMKM dan jumlah sampel sebanyak 100 UMKM. Metode penelitian yang digunakan yaitu metode kuantitatif dan pengumpulan data sample menggunakan teknik random sampling serta kuesioner sebagai instrumen penelitian. Pada penelitian ini sampel yang diambil yaitu dengan metode simple random sampling menggunakan rumus slovin. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 25 tahun 2022. Hasil dari penelitian ini menunjukkan variabel pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Tarif pajak juga berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pada omzet penghasilan menunjukkan berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sedangkan umur usaha juga berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sehingga dapat disimpulkan jika pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha berpengaruh secara simultan terhadap kepatuhan wajib pajak UMKM.Kata Kunci: Pengetahuan Perpajakan, Tarif Pajak, Omzet Penghasilan, Umur Usaha, Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah.Â AbstractMicro, Small and Medium Enterprises (UMKM) are one of the sectors that have the potential to contribute to state tax revenues. Taxpayer compliance is a behavior in which the taxpayer fulfills all tax obligations and exercises his taxation rights. This study aims to analyze and determine the effect of tax knowledge, tax rates, income turnover, and business age on UMKM taxpayer compliance in Brebes Regency. The population used in this study is all UMKM entrepreneurs in Brebes Regency, totaling 103,333 UMKM and the total sample is 100 UMKM. The research method used is quantitative methods and sample data collection using random sampling techniques and questionnaires as research instruments. In this study, the sample was taken using a simple random sampling method using the Slovin formula. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 25 year 2022 program. The results of this study indicate that the tax knowledge variable has a significant positive effect on UMKM taxpayer compliance. Tax rates also have a significant positive effect on UMKM taxpayer compliance. Income turnover shows a negative effect on UMKM taxpayer compliance. Meanwhile, business age also has a negative effect on UMKM taxpayer compliance. So it can be concluded that knowledge of taxation, tax rates, income turnover, and age of business have a simultaneous effect on UMKM taxpayer compliance.Keywords: Knowledge of Taxation, Tax Rates, Income Turnover, Age of Business, Taxpayer Compliance of Micro, Small and Medium Enterprises

Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Wilayah Brebes (Studi Empiris Kantor UPPD Brebes) Kholifah, Ismi Nur; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi penerimaan pajak kendaraan bermotor di wilayah brebes. Penelitian ini mengambil studi empiris di Kabupaten Brebes periode 2016-2020. Hal ini dikarenakan pajak adalah iuran wajib yang dipungut oleh pemerintah dari masyarakat (wajib pajak) untuk menutupi pengeluaran rutin negara dan biaya pembangunan tanpa balas jasa yang dapat ditunjuk secara langsung. Populasi pada penelitian ini disajikan dalam adalah laporan realisasi penerimaan pajak kendaraan bermotor yang terdapat di kantor UPPD Brebes tahun 2016-2020. Sampel dari penelitian ini menggunakan metode sampling jenuh sehingga sampel penelitian ini keseluruhan laporan jumlah kendaraan bermotor, jumlah penduduk, pertumbuhan ekonomi dan penerimaan pajak kendaraan bermotor periode 2016-2020. Penelitian ini menggunakan data sekunder. Alat pengujian menggunakan SPSS versi 25 . Hasil penelitian ini menunjukkan bahwa : 1) jumlah kendaraan bermotor berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 2) jumlah penduduk tidak berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 3) pertumbuhan ekonomi berpengaruh signifikan terhadap penerimaan pajak kendaraan bemotor dan ,4) jumlah kendaraan bermotor, jumlah penduduk, dan pertumbuhan ekonomi berpengaruh signifikan secara simultan terhadap penerimaan pajak kendaraan bermotor.Kata Kunci:Jumlah Kendaraan Bermotor, Jumlah Penduduk, PertumbuhanEkonomi, Penerimaan Pajak Kendaraan BermotorÂ AbstractThis study aims to identify and analyze the factors that influence motor vehicle tax revenue in the Brebes area. This research takes an empirical study in Brebes Regency for the 2016-2020 period. This is because taxes are mandatory contributions collected by the government from the public (taxpayers) to cover routine state expenditures and development costs without remuneration that can be appointed directly. The population in this study presented in is a report on the realization of motor vehicle tax receipts at the UPPD Brebes office in 2016-2020. The sample of this study uses the saturated sampling method so that the sample of this study reports the total number of motor vehicles, population, economic growth and motor vehicle tax revenues for the 2016-2020 period. This study uses secondary data. The test tool uses SPSS version 25 . The results of this study indicate that: 1) the number of motorized vehicles has a significant effect on motor vehicle tax revenues, 2) the population has no significant effect on motor vehicle tax revenues, 3) economic growth has a significant effect on motor vehicle tax revenues and ,4) the number of motorized vehicles, population, and economic growth have a significant effect simultaneously on motor vehicle tax revenues.Keywords: Number of Motorized Vehicles, Total Population, Economic Growth, Motor Vehicle Tax Revenue

PENGARUH UPAH MINIMUM REGIONAL DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI DESA SLATRI, KECAMATAN LARANGAN, KABUPATEN BREBES Mutholib, Abdul; Dumadi, Dumadi; Zaman, M. Badrun
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.671

Land and building tax (PBB) revenue will increase if the regional minimum wage (UMR) is raised. The higher and the increasing population can also add to the increase in PBB revenue in Slatri village. This study aims to determine the influence of UMR and population on UN revenue. Primary data was used in this quantitative research in the form of questionnaire distribution. The research population is all land and building taxpayers in Slatri village as many as 11,203 taxpayers with convenience sampling techniques, obtained by 100 respondents with an error rate of 10%. The analysis technique used is in the form of a multiple linear regression model with the help of IBM SPSS. The results of the study can be concluded that UMR has a significant positive effect on UN revenue and the number of population also has a significant positive effect on UN revenue. Simultaneously, UMR and population have a significant positive effect on UN revenue

Co-Authors Abdul Mutholib Adi Saputra Aenul Ma’rifah Afridah, Nur Afti Sulastri Ageng Widodo Akbar NP Darma Wahana Aldi Prayoga Amelia Sholeha Andi Yulianto Andi Yulianto Anisa Sains Kharisma Anisa Sains Kharisma Anisa Sains Kharisma Ari Kristiana Aula, Anisa Darojatu Ayip Febriansyah Ayu Ainunnisa Ayundah, Yuyun Azis Tri Budianto Azizah, Eva Azizah, Silvia Syarifatul Bambang Kuryanto Bela Dwi Defira Casroni Casroni Casroni, Casroni Catur Raharjo Febrayanto Citra Mega Suara Dewi Mulyani, Indah Dewi Safitri Didi Pangestu Dwi Ariyanti Barkah Dwi Harini Dwi Harini Ely Supratin Eva Lutfiyatul Latipah Fanni, Maghfira Nur Tri Farhan Saefudin Wahid Findhy Dwita Kumala Firda Fiah Zaini Firdausa Nuzula Fitri Susiyanti Gian Fitrialisma Hendri Sucipto Hendri Sucipto Hendri Sucipto Hesti Karuniati Rizkiana Hidayatai Cahyani Eka Putri Hilda Kumala Wauandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala wulandari Hilda Kumala Wulandari Hilda KumalaWulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Indah Indah Lestari Indriyani, Azizah Intana, Dewi Ira Amanda Hirbasari Irna Roseniati Roseniati Ismi Nur Kholifah Iza Azkiah Jalaliah Jalaliah Khalid Iskandar Khojin, Nur Kholifah, Ismi Nur Laela, Ana Zulfa Laila Putri Setia Arti Lili Nur Intan M Badrun Zaman M. Badrun Zaman M. Badrun Zaman M. Ibnu Nasirin Maftukhin Maftukhin Maftukhin Maftukhin Masrini Dian Utami Ma’rifatul Indra Oktaviani Mega, Solusi Melania Noeri Alifiyah* Melly Pitria Indriani Melly Pitria Indriani Mey Nur Aisyah Moh. Nurizki Mohamad Badrun Zaman Mohammad Agus Yulianto Muhammad Fahmi Hidayat Muhammad Siwi Nugraha Muhammad Syaifulloh MUHAMMAD SYAIFULLOH Muhammad Syaifulloh Mulyamin Mulyamin Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Noeri Alifiyah*, Melania Noviana Dewi Nur Afrida Nur Afridah Nur Afridah Nur Aisyah Nur Khojin Nurkojin Nurkojin Nuroksi Apipah Nurul Imanul Qur’an Otong Saeful Bachri Pangestu, Didi Prayoga, Aldi Priska Amelia Putri Novia Sari R.M.Herdian Bhakti Rena Widayanti Riki Yogi Yusnanto Riono, Slamet Bambang Riri Rengganih Ririn Widia Astuti Risma Amelia Rizqi Amellia Roby Setiadi Roikhatun Mawah Roni Roni Roni Roni Roni, Roni Rossa Amelia Imelda Safira Utami Sari, Putri Novia Sholeha, Amelia Sholikha Puji Astuti Siti Adelah Sofiyati Siti Rofiqoh Solikhin Sri Tahany* Sucipto, Hendri Sugiani Sugiani Susi Apriyani Khumaeroh Syarieful Ikhwan Tahany*, Sri Teguh Arifianto Titi Rahmawati TITI RAHMAWATI Tiya Aryana Tri Octaviani Ubaedillah Ubaedillah, Ubaedillah Umi Mutmainah, Umi Mutmainah Umisara, Elinda Uswatun Hasanah Uswatun Hasanah Veronika Hutapea WAHYU FIRMANSYAH Wihartiani Wihartiani Windy Girmaliya Wiwi Nur Aisyah Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yenny Ernitawati Zaman, M Badrun Zaman, M. Badrun

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