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All Journal Jurnal Pengabdian Dharma Bakti Reviu Akuntansi dan Bisnis Indonesia
Saputra, R. Gati Reditya
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health

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Tata Kelola Potensi Zakat, Infaq Dan Shodaqoh Di Desa Wisata Mojo Ngeposari Gunung Kidul Saputra, R. Gati Reditya; Wardana, Linda Kusumastuti
Jurnal Pengabdian Dharma Bakti VOL 3, NO 1 (2020) : FEBRUARI 2020
Publisher : Universitas Respati Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35842/jpdb.v3i1.102

Abstract

Mojo village, located in Mojo, Ngeposari, Semanu, Gunung Kidul. The distance from the city of Yogyakarta is approximately 20 km to the east. There are various types of tourism in this village, ranging from agriculture, nature tourism, cultural tourism, to handicrafts. Nature tourism is also diverse such as Goa Gesing, Goa Jlamprong, Goa Sinden, and Embung Jlamprong. However, there is one of the tourist attractions in the Mojo Tourism Village. However, it is necessary to manage governance from the potential infaq, zakat, and shodaqoh to improve the ability of the community. In terms of planning, there is no governance and transaction income that originates from the income of indigenous people because of the recording and documentation that is not optimal. The direct benefits derived from tax payments to the Government are felt to be lacking. Therefore it is necessary to conduct financial management training and management of zakat, infaq and shodaqoh management for the surrounding community so that it can be used quickly, in accordance with the budget and costs incurred during Zakat, Infaq and Shodaqoh use. By issuing good and documented zakat, infaq and shodaqoh, the manager of the Mojo hamlet will more easily get capital to develop the region's economy. The program to achieve targets and outcomes consists of two areas namely training on ZIS financial management and collection of zakat, infaq and shodaqoh for special communities in the Mojo hamlet. Each plan consists of 2 activities, namely preparation and briefing as well as implementation.Key Word: escalation of working capital, financial governance, ZIS
Pengaruh Sosialisasi Perpajakan, Religiusitas Wajib Pajak dan Sanksi Pajak terhadap Kemauan untuk Membayar Pajak Kendaraan Bermotor (Studi Empiris Wajib Pajak Kendaraan Bermotor di Kabupaten Solok Selatan) Welyus, Try Setiawan; Saputra, R. Gati Reditya
Reviu Akuntansi dan Bisnis Indonesia Vol. 5 No. 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11552

Abstract

Latar Belakang:Sistem perpajakan di Indonesia menganut Self Assessment System. Dimana di dalam sistem perpajakan ini, Negara memberi kepercayaan sepenuhnya kepada Wajib Pajak untuk mendaftar, menghitung, membayar dan melaporkan kewajiban pajaknya secara mandiri. Artinya, pelaksanaan perpajakan sangat ditentukan oleh kemauan Wajib Pajak dalam membayar kewajiban pajaknya.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh Sosialisasi Perpajakan, Religiusitas Wajib Pajak dan Sanksi Pajak terhadap Kemauan Untuk Membayar Pajak Kendaraan Bermotor. Subjek penelitian ini adalah Wajib Pajak kendaraan bermotor di Kabupaten Solok Selatan.Metode Penelitian:Metode pengambilan sampel menggunakan accidental sampling. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 63 responden. Pengumpulan data dilakukan dengan metode kuesioner dan diolah menggunakan SPSS.Hasil Penelitian:Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa Sosialisasi Perpajakan, berpengaruh positif namun tidak signifikan terhadap Kemauan untuk membayar Pajak Kendaraan Bermotor, sedangkan Religiusitas Wajib Pajak dan Sanksi Pajak berpengaruh positif dan signifikan terhadap kemauan untuk membayar pajak kendaraan bermotor.Keterbatasan:Penelitian ini tidak dapat mewakili Wajib Pajak di wilayah lain di luar pada daerah penelitian. 
Co-Authors Wardana, Linda Kusumastuti Welyus, Try Setiawan