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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Pengabdian Masyarakat AbdiMas IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jeksyah Journal of Sharia Accounting and Tax (JSAT Journal of Sharia Tourism and Hospitality
Nakhwatunnisa, Haulah
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengetahuan Perpajakan, E-Filing dan Kualitas Pelayanan Relawan Pajak Terhadap Kepatuhan WPOP Nakhwatunnisa, Haulah; Febriani Adriana, Tasya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5483

Abstract

This research uses quantitative methods and data collection techniques through surveys which are carried out by collecting samples from the population using questionnaires as a data measuring tool. The population in this research is all taxpayers with active status in Cirebon City, namely 232 taxpayers. The sample used in this research was 70 taxpayers using a purposive sampling method. The data analysis techniques used in this research include multiple linear regression equation analysis, t test, F test, coefficient of determination and classical assumption test with the help of data processing using the Statistical Product and Service Solution (SPSS) Version 26 application. The research results show that Tax Knowledge has a positive and significant effect on Individual Taxpayer Compliance, while E-Filing has an effect but is not significant on Individual Taxpayer Compliance and the Quality of Tax Volunteer Services does not have a significant effect on Individual Taxpayer Compliance. The results of the simultaneous test (f test) show a significant value of 0.000 < 0.05 and a calculated F value of 10.36 > F table 2.74, meaning that Tax Knowledge, E-Filing, and Tax Volunteer Service Quality simultaneously influence Taxpayer Compliance. Private at the Tax Center of IAIN Syekh Nurjati Cirebon. The R square result is 0.3202, so it is known that there is a simultaneous relationship between Tax Knowledge, E-Filing, and Tax Volunteer Service Quality on Individual Taxpayer Compliance at the Tax Center of IAIN Syekh Nurjati Cirebon of 32.02%.
Full Costing dalam Perhitungan Harga Pokok Produksi sebagai Dasar Penentuan Harga Jual yang Akurat pada UMKM Batik Ibnu Hajar Cirebon Irawan, Feri; Nakhwatunnisa, Haulah; Djuwita, Diana
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.411

Abstract

Penelitian ini bertujuan untuk mengetahui penetapan harga jual Batik Ibnu Hajar Panembahan Plered, Kabupaten Cirebon dengan menggunakan teknik full costing serta menganalisis kelebihan dan kekurangannya dalam proses perhitungan biaya produksi. Metode penelitian menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi untuk memperoleh gambaran menyeluruh mengenai kondisi UMKM Batik Ibnu Hajar. Hasil penelitian menunjukkan bahwa harga pokok produksi batik printing ditetapkan sebesar Rp19.942 per meter, sedangkan perhitungan full costing menghasilkan biaya Rp19.692 per meter dengan harga jual Rp29.538, berbeda Rp375 dari perhitungan UMKM yang menghasilkan harga jual Rp29.913. Selisih ini muncul karena full costing memperhitungkan seluruh biaya produksi, sehingga memberikan perhitungan biaya yang lebih akurat. Pada pesanan ini, Batik Ibnu Hajar menjual produknya seharga Rp34.500 per meter, meskipun UMKM masih menggunakan biaya yang diantisipasi dalam menentukan harga bahan baku.
Co-Authors Abdul Aziz Daniel Happy Putra Dewi Fatmasari Diana Djuwita, Diana Febriani Adriana, Tasya Febriyani, Aulia Feri irawan Futihah, Futihah Intan Nuraulia Hajari Kopipah, Kopipah Makmuri Ahdi NINING WAHYUNINGSIH Nur Eka Setiowati, Nur Eka Nursyamsi, Ruqoyyah Sukmawati, Eli Wibicakso, Norman Widagdo, Ridwan Yudian, Inge Yulianti, Ade