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All Journal Panggung Media Ilmiah Teknik Sipil EKUITAS (Jurnal Ekonomi dan Keuangan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam GOTAVA Jurnal RAK (Riset Akuntansi Keuangan) Tax Accounting Applied Journal
Apip, Apip
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Peran Kebijakan Strategis Inovasi Teknologi Digital dalam Transportasi Barang: Studi Perusahaan Logistik di Semarang Kholidin, Kholidin; Apip, Apip
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6246

Abstract

This research uses a qualitative approach with the aim of understanding phenomena about what is experienced by research subjects, for example behavior, ways of description in the form of words and language, in a special natural context and by utilizing various scientific methods, namely related to the Strategic Policy Role of Digital Technology Innovation. In Goods Transportation. The research location was at several logistics companies in Semarang, the research was conducted from July to November 2023. Data collection techniques in this research were interviews, observation, FGD/Discussion, and documentation. The data analysis technique that will be used in this research is the Interactive Model from Miles and Huberman. Data that has been collected through interviews, observation and documentation is reviewed by researchers. Next is data reduction (data reduction) where the researcher selects data to separate data that is appropriate and that is not in accordance with the research objectives. This simplified and relevant data will be used for the next steps. The research results show 1. The Important Role of Strategic Policy: Strategic policy has a key role in creating an environment that supports and encourages the adoption of digital technology in transportation. Progressive and future-oriented policies can be the main driver in changing the transportation paradigm. 2. Positive Impact of Digital Technology Innovation: The adoption of digital technology, such as the Internet of Things, artificial intelligence, and big data, can have a positive impact on operational efficiency, safety, and sustainability of transportation systems. Providing real-time data and technology integration can speed up mobility and optimize resource use. 3. Government and Private Collaboration: The successful implementation of digital technology innovation in transportation is highly dependent on cooperation between the government, private companies and other stakeholders. This collaboration can facilitate investment, share risks and accelerate the implementation of innovative solutions.
THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip, Apip; Kholidin, Kholidin; Laksito, Herry
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

Abstract

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.
THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip, Apip; Kholidin, Kholidin; Laksito, Herry
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

Abstract

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.
Sosialisasi Undang - Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Pada UMKM di Wilayah Sambiroto Semarang Apip, Apip; Muid, Dul; Ekaristi, Clara; Firdaus, Sukma
GOTAVA Vol. 2 No. 1 (2024): GOTAVA
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v2i1.17

Abstract

This community service activity aims to socialize the law on harmonization of tax regulations to Micro, Small and Medium Enterprises (MSMEs) in Sambiroto Village, Semarang City. Through an empowerment and mentoring approach, this program aims to increase tax understanding and awareness for MSMEs, especially regarding new tax regulations. Activity methods include site surveys, preparation for visits, discussions and outreach regarding tax provisions for MSMEs. The survey results show that further socialization is still needed regarding Law number 7 of 2021 concerning Harmonization of Tax Regulations, especially regarding taxable and non-taxable income for MSMEs. In its implementation, this program received a positive response from the community with good participation from MSME owners. They feel helped by new knowledge regarding tax regulations, but also hope for further assistance activities in preparing financial reports. Thus, it can be concluded that this program has succeeded in increasing public understanding, especially MSMEs, regarding tax regulations. The positive response from the community shows that needs have been met and hopes for further support in terms of tax assistance and socialization.
THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip, Apip; Kholidin, Kholidin; Laksito, Herry
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

Abstract

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.
Analisis Respon Hidrologi Dengan Simulasi Hujan Terhadap Perubahan Fungsi Lahan: Studi Kasus Di Situ Cibuntu: Analysis Of Hydrological Response With Rainfall Simulation On Changes In Land Function: Study Case Cibuntu Lake Cahyono, Afandi Wahyu; Ikhsan, Jazaul; Apip, Apip
Media Ilmiah Teknik Sipil Vol. 12 No. 2 (2024): Media Ilmiah Teknik Sipil
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mits.v12i2.6881

Abstract

Changes in land use in Indonesia are often not accompanied by land conservation measures, which causes land to become increasingly degraded, which is characterized by high erosion hazards and low levels of rainwater infiltration. To determine the impact of changes in land function, it is necessary to carry out a hydrological response analysis to determine the land's response to falling rainfall, one of which is using the rain simulator. This research was carried out by providing rain simulations on two land functions, namely on artificial forest land and open land. This research uses several hydrological parameters such as rainfall, infiltration, soil moisture, runoff and sediment yield as a comparison of the response on the two fields. The results of this research show that the change in land function from forest to open land causes changes in the hydrological response, which causes the potential for flooding due to reduced permeable land, resulting in a lot of rain running off
Penerapan Gaya Ekspositori Dalam Karya Film Dokumenter “Bandung City Of Heritage” Wartika, Enok; Apip, Apip
PANGGUNG Vol 33 No 2 (2023): Ideologi, Identitas, dan Kontekstualitas Seni Budaya Media
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v33i2.2621

Abstract

Film adalah sebuah karya seni dalam bentuk media rekam yang merepresentasikan realitas sosial dan merupakan salah satu media massa yang memiliki efek kuat pada apresiatornya. Teknik dan prinsif yang diterapkan pada film telah memberi kekuatan untuk bercerita, mengeksresikan emosi dan menyampaikan ide dalam bingkai audio visual. Dokumenter merupakan salah satu genre film yang kontenya mengungkap fakta-fakta di mana sajiannya fokus pada subjeksubjek tertentu, misalnya; ilmu pengetahuan, perjalanan, budaya, sejarah, lingkungan alam dan lingkungan sosial. Kedalaman riset dalam mengungkap data dan fakta telah menjadikan film dokumenter sebagai tontonan menarik karena tidak saja mampu memberi informasi, edukasi dan hiburan tetapi juga dapat memberikan pencerahan, memotivasi dan memberi solusi terhadap permasalahan yang ada di masyarakat. Film dokumenter “Bandung City of heritage”, merupakan karya dokumenter dengan beragam tema di dalamnya yaitu; perjalanan, sejarah, dan budaya. Kontennya mengungkap fakta bahwa Kota Bandung layak mendapat julukan sebagai “Kota Cagar Budaya” karena kekayaan warisan bangunan bersejarahnya yang melimpah. Gaya ekspositori diterapkan karena deskripsi menghantar perjalanan dokumentaris, mengungkap sejarah dan mengekspos keindahan warisan budayanya. Metode penelitian yang digunakan dalam riset dokumenter ini adalah kualitatif dengan teknik pengumpulan data wawancara, observasi, studi pustaka dan tinjauan karya. Tujuan penelitian, mendesain karya audio visual berbasis riset sebagai salah satu wujud proses pewarisan nilai-nilai budaya yang menarik untuk diapresiasi dan dikunjungi. Hasil dari penelitian ini adalah sebuah karya yang bisa dijadikan sebagai media promosi Kota Bandung agar dapat menjadi salah satu kota destinasi wisata budaya unggulan Indonesia yang membanggakan. Kata Kunci: Film, dokumenter budaya, Ekspositori, Bandung City of Heritage,
Relevansi Pemikiran Pendidikan Islam KH. Imam Zarkasyi untuk Pembentukan Intrapersonal Intelegensi Al Mubarok, Moh Safik; Apip, Apip
IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Vol. 8 No. 01 (2025): IQ (Ilmu Al-qur’an): Jurnal Pendidikan Islam
Publisher : Fakultas Tarbiyah dan Ilmu Tarbiyah, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37542/dndj3n46

Abstract

This article discusses about the relevance of KH Imam Zarkasi thoughts of education in developing intrapersonal intelligence. It is a kind of library research using descriptive- qualitative method. The resutt of this research shows that KH. Imam Zarkasi`s thoughts are still very relevant to be implemented in developing students` intrapersonal intelligence. Among of his thoughts are; 1) developing intrapersonal intelligence can be through two ways; intentionally, that is through education in formal institutions, and unintentionally that is through interaction with the surrounding community and the nature. 2) The method of learning to develop intrapersonal intelligence is through individual training; by entrusting children to carry out their own duties with full responsibility, giving children the opportunity to make their own decisions and be responsible for their decisions, and other similar activities. These thoughts have been applied by KH Imam Zarkasi through the institution he developed, namely Pondok Pesantren Gontor. Among of his renewal efforts are; The implementation learning using classical system, the use of learning methods that provide opportunities for children to develop their thinking power critically, independently and responsibly, and provide extracurricular activities as a forum for students to develop themselves.
The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption Sari, Intan Permata; Apip, Apip
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28863

Abstract

This study aims to examine the effect of income, Value Added Tax (VAT) increase, and cigarette excise tax increase on conventional cigarette consumption among individuals aged 20–30 years in Cirebon City. The research employed a descriptive quantitative method using a questionnaire distributed to 100 randomly selected respondents. Data were analyzed using multiple linear regression with the help of SPSS software. The results indicate that income (X₁) and VAT increase (X₂) have a significant effect on cigarette consumption with significance values of 0.004 and 0.006, respectively (<0.05). However, the excise tax increase (X₃) showed no significant effect (sig. 0.230 > 0.05). The coefficient of determination (R²) is 0.223, indicating that 22.3% of the variation in cigarette consumption can be explained by the three independent variables, while the remaining 77.7% is influenced by other factors not examined in this study.
PENGARUH TAX AVOIDANCE TERHADAP SALARY DISTRIBUTION Ekaristi, Clara Yully Diana; Apip, Apip
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5314

Abstract

The study examines the impact of tax avoidance on salary distribution in the Indonesian property and real estate sectors. The study uses purposive sampling techniques by taking a sample of 65 companies on the Indonesian Stock Exchange from 2019–2020. This hypothesis is tested through the application of the double linear regression method. This research shows that tax evasion has no statistically significant influence on wage distribution. The size and age of the company, as well as its modalities, have a statistically significant and positive influence on wage distribution. On the contrary, audit committees and return on equity (ROE) have a statistically significant negative influence on wage distribution. The importance of capital's role in unemployment income has been proven significantly and provides substantial benefits. The variables return on asset (ROA), liquidity, leverage, growth, and accumulated wages show positive influences on wage distribution but are not statistically significant. These findings show that there is no statistically significant influence of increases in the debt-to-equity ratio (DER), cash effective tax rate (CETR), effective tax rate (ETR), and average wage on salary distribution.
Co-Authors AL MUBAROK, MOH SAFIK Cahyono, Afandi Wahyu Dul Muid Ekaristi, Clara Ekaristi, Clara Yully Diana Enok Wartika, Enok Firdaus, Sukma Herry Laksito intan permata sari Jazaul Ikhsan Kholidin Kholidin Kholidin Kholidin, Kholidin