Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Journal of Business and Information System
Setyapurnama, Yudi Santara
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
DETERMINASI FAKTOR-FAKTOR YANG BERKONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Setyapurnama, Yudi Santara
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12982

Abstract

Penelitian ini bertujuan untuk membuktikan adanya pengaruh parsial dan simultan dari variabel pengetahuan perpajakan dan kesadaran wajib pajak terhadap wajib pajak terkait dengan kepatuhan dalam membayar pajak kendaraan bermotor di UPPD Kabupaten Klaten. Analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda yang bertujuan untuk menentukan koefisien regresi yang akan menunjukkan tingkat pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan perpajakan memengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor dengan dan variabel kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor. Selain itu penelitian ini secara bersama-sama pengetahuan perpajakan dan kesadaran wajib pajak memengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor. Kata Kunci: Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak ABSTRACT This study aims to prove the existence of partial and simultaneous influence of tax knowledge variables and taxpayer awareness on taxpayers related to compliance in paying motor vehicle tax in UPPD Klaten Regency. The analysis used in this study is Multiple Linear Regression Analysis which aims to determine the regression coefficient that will indicate the level of influence of the independent variable on the dependent variable. The results of this study indicate that the variable of tax knowledge affects taxpayer compliance in paying motor vehicle tax with and the variable of taxpayer awareness on taxpayer compliance in paying motor vehicle tax. In addition, this study together tax knowledge and taxpayer awareness affect taxpayer compliance in paying motor vehicle tax.
Pengukuran Rasio Keuangan Terhadap Penghindaran Pajak Menggunakan Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Setyapurnama, Yudi Santara
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7104

Abstract

Tax avoidance is a phenomenon that is often carried out by companies to minimize their tax burden legally. Although not against the law, this behavior has various implications for the government, shareholders, and business sustainability. The urgency of studying tax avoidance lies in its impact on state revenues, legal risks for companies, and conflicts of interest between management and owners from an agency theory perspective. The sample used in the study was 13 manufacture sector companies listed on the IDX, the research period was 2020 - 2024 with a purposive sampling technique. The study used a multiple linear regression analysis model. The results of the study showed that Return on Assets (ROA), Current Ratio (CR), and Company Size had an effect on tax avoidance. While Leverage had no effect on tax avoidance. Simultaneously, the variables in the study had an effect on tax avoidance.
PENDIDIKAN POSITIVE PSYCHOLOGY PADA GURU SEKOLAH DASAR-MENENGAH SEBAGAI KONTRIBUSI TIM PELAYANAN PENDIDIKAN PAROKI NANDAN Setiawan, Paulus; Harsoyo, Yohanes; Widiyanto, Yohannes Babtista Cahya; Setyapurnama, Yudi Santara; Murti, D. Sanusi SH; Kuswantoro, RB. Hendri
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): Oktober 2025
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v8i2.10622

Abstract

Depression in students is an emotional condition that lasts a long time and affects the thoughts, feelings, and behavior of students. Depression can make students feel down, lose interest and joy, and reduce their academic achievement. Depression can be triggered by various factors, such as family history, physical health problems, trauma or childhood experiences, and stressful life events. The solution that can be taken as an effort to prevent depression is to carry out positive education, which is an implementation of positive psychology. Seminars or community service events that raise the theme of positive psychology aim to educate educators in positive education, thus making them realize students’ happiness. Further, the educators are expected to help the students to be able to control or reduce their level of depression so that they can improve their academic achievement, and even better, for the future of the students themselves. In this community service, the stages conducted were data collection through opinion polls, discussions, and evaluations. Based on the results of the evaluation through questionnaires, the material presented was well received by the participants, and this activity succeeded in increasing their knowledge and insight into positive education as an implementation of positive psychology.
Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia Tjandra, Ronowati; Setyapurnama, Yudi Santara; Asmara, Eka Noor; Supardi, Supardi; Subagyo, Hasan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.133

Abstract

This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure
Co-Authors Asmara, Eka Noor Harsoyo, Yohanes Kuswantoro, RB. Hendri Murti, D. Sanusi SH Ronowati Tjandra, Ronowati Setiawan, Paulus Subagyo, Hasan Supardi Supardi Widiyanto, Yohannes Babtista Cahya