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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Handayani, Henni Rahayu
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

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PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA KEBUMEN) Atika, Desi; Handayani, Henni Rahayu
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.178

Abstract

This study aims to determine the effect of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance. The sample in this study consists of 100 respondents. The respondents are individual taxpayers registered at the KPP Pratama Kebumen. The data in this study were analyzed using SPSS version 25. The results of the study indicate that there is a partial and significant influence of taxpayer awareness on individual taxpayer compliance. Tax knowledge has a partial and significant effect on individual taxpayer compliance, religiosity has a partial and significant effect on individual taxpayer compliance, and tax socialization affects individual taxpayer compliance. Simultaneously, there is an influence of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance at KPP Pratama Kebumen.
PENGARUH JUMLAH PENDUDUK, LUAS LAHAN DAN UPAH MINIMUM KABUPATEN/KOTA TERHADAP JUMLAH PENERIMAAN PAJAK BUMI DAN BANGUNAN Hoziah, Siti Nur; Handayani, Henni Rahayu
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.247

Abstract

This research aims to determine the effect of population size, land area, and district/city minimum wages. The population in this research is the sub-districts in Depok City in 2018-2022. The type of research used is a quantitative approach. The sampling technique in this research used a purposive sampling method and obtained samples from 11 sub-districts with a total of 55 research samples. The data analysis technique used is multiple linear regression using E-views 12 software. The results of the analysis show that the sig t value of the population is 0.0064 <0.05, this result means that the population has a partial effect on PBB revenue, and the sig t value of land area is 0.1019 > 0.05, this result means that land area does not have a partial effect on PBB revenue, while the sig t value of the city minimum wage is 0.0000 <0.05, this means that the city minimum wage has a partial effect on PBB revenue. Simultaneously, the sig f value is 0.0000 <0.05, which means that together the population, land area, and city minimum wage have an effect on PBB revenue.
Co-Authors Abadi, Hadi Prana Arianti, Baiq Fitri Atika, Desi Azzahra, Khoirunnisa Budiyarti, Nelly Haryono Haryono Hoziah, Siti Nur Lutfiansyah, Lutfiansyah Ningrum, Alieffia Farda Prastiani, Siti Chaerunisa Romadhina, Anggun Putri Rosini, Nanik Ida