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LITERATURE REVIEW: DETERMINASI KEPATUHAN WAJIB PAJAK UMKM MELALUI DJP ONLINE Supriyadi, Agung; Chandra, Aditya Kurniawan; Lestari, Angelica Ivone Putri; Yanti, Febry Cristi; Gitama, Gytha Nurhana Dhea Praadha
Jurnal EBI Vol 5, No 2 (2023): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v5i2.170

Abstract

Tax is one of the main sources of state revenue for Indonesia. However, the awareness level of taxpayers is still low and is a big problem for the state. This is evident from the fact that the number of MSMEs in Indonesia is greater than the number of taxpayers registered with the DGT, which is 8.71 million business units in 2022. Therefore, the DGT has developed DGT Online, which is a digital platform that allows MSMEs to manage and comply with their tax obligations electronically. This research was conducted to analyze how much influence DGT Online has, tax sanctions, taxpayer awareness, and service quality on the level of taxpayer compliance in fulfilling their obligations. The method used in this research is qualitative research with a literature study approach. The results of this study indicate that the application of technology in tax administration, such as e-Registration, e-Filing, and e-Billing, has a positive impact on the level of taxpayer compliance. This technology not only simplifies the process of reporting and paying taxes, but also improves the efficiency and accuracy of reporting, reduces the potential for errors, and provides significant benefits for taxpayers in fulfilling their tax obligations.Keywords: DJP Online, Taxpayer Compliance, Technology
Sosialisasi dan Pendampingan Table Manner untuk Anak-Anak Difabel Lukita, Chandra; Akbari, Safitri; Gitama, Gytha Nurhana Dhea Praadha; Magdalena, Lena; Kusnadi, Kusnadi; Parman, Suhadi; Suwandi, Suwandi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i3.2627

Abstract

Purpose: This social activity aims to help children with disabilities build better selves by Improving Social Skills, Increasing Self-Confidence, Improving Quality of Life. Methodology: The method used in this community service activity is carried out in several stages: preparation, program planning, material development, activity implementation, evaluation and feedback, reporting, and documentation. Results: The results obtained from community service activities with the theme Table manner training for disabled children show that disabled children can experience improved social skills, such as the ability to communicate better, interact with other people, and understand the norms of social behavior. In addition, by gaining an understanding of eating etiquette and improving table manners skills, children with disabilities can feel more confident when dining at restaurants, formal meetings, and social events. Limitation: The limitation in this social activity is that the length of time for carrying out the table-manner activity is very limited, considering that this activity is carried out at a hotel in Cirebon City, and the time is limited according to the rental price of the place at the hotel. Contribution: Socialization activities and Table-manner assistance have an important contribution to efforts to build better selves for children with disabilities. Through Table manner assistance, children with disabilities can learn how to eat properly, arrange eating utensils, and behave politely while eating. This can increase their independence in daily life. Socialization activities and Table-manner assistance can also increase social awareness among UCIC Cirebon student lecturers. They can better understand the needs of children with disabilities and become advocates in the community.
Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gitama, Gytha Nurhana Dhea Praadha; Dewi, Dessy Kumala; Parlina, Nurhana Dhea; Kartika, Ika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students