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All Journal JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL AKUNTANSI Akuntansi : Jurnal Akuntansi Integratif JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Penelitian Inovatif PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Manado (JAIM) IIJSE International Journal of Pertapsi
Agus Puji Priyono
Accounting Department/Accounting Study Program, Universitas Padjadjaran
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences Other

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Kinerja Anggaran dan Kepuasan Satker Berbasis IKPA di KPPN Surakarta Fatikasari, Syifa; Puji Priyono, Agus
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to analyze budget implementation performance and work unit satisfaction based on the achievement of Budget Implementation Performance Indicators (IKPA) at KPPN Surakarta in 2024. The IKPA achievement of KPPN Surakarta in 2024 was recorded at 97.16, which fell into the “Very Good” category. This study also explores how KPPN's service quality affects Satker satisfaction, using the SERVQUAL service quality theory which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The research method used is qualitative with interviews, observation, and documentation. The results showed that although IKPA achievements were quite good, there were challenges in DIPA revisions, budget deviations, and late bills. The quality of KPPN services affects Satker satisfaction, which is also influenced by better coordination and budget management. This study recommends improving coordination and human resource capacity in Satker to overcome the challenges.
Pengaruh Pemahaman Regulasi, Persepsi Kemudahan Administrasi, dan Persepsi Kesederhanaan terhadap Kepatuhan Perpajakan dalam Skema KSO Pramesti, Retta Farah; Priyono, Agus Puji
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.6906

Abstract

Abstract: Jurnal Jebma is an Indonesian-language journal. Please write abstracts in Indonesian. An abstract should be written in one paragraph with the following sections:Background: Joint Operations (KSO) are increasingly being used in infrastructure and service projects in Indonesia, but tax compliance still faces challenges related to understanding regulations and administration. Therefore, this research is necessary.Method: This research used a quantitative survey method with a 1–5 Likert-scale questionnaire distributed to 259 respondents (academics, practitioners, and the general public). The data were analyzed using multiple linear regression after undergoing classical assumption testing, using instruments proven reliable and valid.Results: Understanding tax regulations (X1) and perceived ease of administration (X2) had a positive and significant effect on KSO tax compliance, while perceived simplicity of regulations (X3) had no significant effect; all three variables simultaneously had a significant effect.Conclusion: Increasing regulatory literacy and improving ease of administration, particularly through process digitization, are more important determinants of KSO tax compliance than perceived simplicity of regulations.
Rekonstruksi Keadilan Pajak atas Produk Asuransi Jiwa Nilai Tunai Pasca UU Cipta Kerja Tahun 2020 Retta Farah Pramesti; Agus Puji Priyono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.857

Abstract

Penelitian ini membahas rekonstruksi keadilan pajak atas produk asuransi jiwa nilai tunai pasca pemberlakuan UU Cipta Kerja No. 11 Tahun 2020. Sebelum perubahan regulasi, produk seperti unit link dan endowment tidak dikenakan pajak atas nilai tunai yang diterima, tetapi kini pajak dikenakan atas selisih antara premi yang dibayarkan dan nilai tunai yang diterima. Pendekatan kualitatif digunakan dalam penelitian ini untuk menganalisis dampak regulasi pajak terhadap keadilan pajak dan daya tarik produk asuransi. Asimetri informasi dan agency theory menjadi fokus utama dalam menganalisis ketidakadilan yang timbul dari ketidakseimbangan informasi antara perusahaan asuransi dan pemegang polis, serta potensi moral hazard dalam pengelolaan investasi oleh perusahaan asuransi. Hasil penelitian menunjukkan bahwa perubahan ini berpotensi mengurangi minat masyarakat terhadap produk asuransi jiwa, terutama bagi kalangan menengah ke bawah yang sangat bergantung pada produk ini untuk perencanaan keuangan jangka panjang. Penelitian ini juga menyarankan solusi seperti peningkatan transparansi informasi, pendidikan finansial bagi pemegang polis, serta penyusunan kebijakan pajak yang lebih adil dan transparan dengan mempersamakan pada perpajakan reksadana yang bukan objek PPh. Dengan demikian, regulasi pajak yang lebih jelas dan adil sangat diperlukan untuk memastikan keberlanjutan industri asuransi jiwa dan perlindungan yang maksimal bagi konsumen.
SOCIALIZATION AND TRAINING ON TAX OBLIGATIONS FOR MSME TO SUPPORT TAX REVENUE IN INDONESIA Nisa, Farhatun; Cempaka, Adisti Gilang; Priyono, Agus Puji
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21383

Abstract

Abstrak: Pajak merupakan sumber penting dalam penerimaan negara, UMKM merupakan salah satu kontributor utama penerimaan negara. Namun, kondisi di lapangan menunjukkan ketidakberminatan serta resistensi dari masyarakat dan wajib pajak dalam menangani pelaporan pajak. Berdasarkan kondisi tersebut, untuk meningkatkan kesadaran atas perpajakan, Dosen Departemen Akuntansi Universitas Padjadjaran bersama Persatuan Wanita Republik Indonesia (Perwari) melakukan sosialisasi dan pelatihan mengenai perpajakan bagi UMKM di Indonesia. Pelaksanaan kegiatan dilakukan menggunakan mekanisme webinar, dengan jumlah peserta sebanyak 51 orang. Berdasarkan hasil kuesioner evaluasi, output kegiatan menghasilkan peningkatan pemahaman pelaku UMKM terhadap peraturan perpajakan serta peningkatan pemahaman atas perhitungan perpajakan, kepatuhan pembayaran dan pelaporan sebanyak 86,7%.Abstract: Taxes are an important source of state revenue, Micro, Small, and Medium Enterprise (MSME) is serving as one of the main contributors to state revenue. However, condition showed a significant lack of interest and resistance from both the community and taxpayers concerning handling tax reports. Based on these conditions, lecturers at the Accounting Department at Universitas Padjadjaran with Indonesian Women's Union (Perwari) conducted socialization and training webinars with the primary aim to enhance awareness of taxation for MSME in Indonesia. The activities were carried out using a webinar mechanism, with a total of 51 participants. Based on evaluation questionnaire, the results showed that after the conducted training, there was an increased understanding among MSME actors regarding tax regulations as well as an improved comprehension of tax calculations, payment compliance, and reporting by 86.7%.
Co-Authors Alvira Sya’bannia Putri Cempaka, Adisti Gilang Dwijayanti, Anggraeni Fatikasari, Syifa Herdianti, Selly Hidayatulloh, Taufiq Ivan Yudianto Khairani, Rizka Nanny Dewi Tanzil Nisa, Farhatun Pramesti, Retta Farah Putri, Muthi Aruni Retta Farah Pramesti Sandrina, Merin Eka Shandy Cahya Febriana Sony Devano