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All Journal Owner : Riset dan Jurnal Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Accounting and Finance Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi
Sulistyowati, Rina
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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PENGARUH PENGGUNAAN APLIKASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: (Studi Empiris pada KPP Pratama Lamongan) Qosim; Sulistyowati, Rina; Amalia Ramadhani, Mesra
Media Komunikasi Ilmu Ekonomi Vol 39 No 1 (2022): MELATI : Jurnal Media Komunikasi Ilmu Ekonomi Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.4 KB)

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan aplikasi e-filing terhadap kepatuhan wajib pajak orang pribadi. Data penelitian ini diperoleh dari kuesioner (Pratama) yang didistribusikan kepada wajib pajak orang pribadi yang datang ke KPP Pratama Lamongan pada tanggal 31 Maret 2021 dengan menggunakan metode probability sampling. Sampel yang digunakan dalam penelitian ini adalah 99 responden. Kuesioner ini diuji dengan uji validitas dan uji keandalan sebelum penelitian. Tes asumsi klasik yang digunakan adalah tes normalitas, tes multikolinearitas, tes heteroskedastisitas, dan tes linieritas. Pengujian hipotesis yang digunakan adalah regresi linier sederhana. Penelitian ini menggunakan data primer yaitu kuisioner. Metode analisis yang digunakan adalah analisis deskriptif dengan menggunakan aplikasi SPSS. Dari penelitian ini diperoleh hasil bahwa penggunaan aplikasi e-filing memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi.
Tax Incentives and Tax Service Quality on UMKM Taxpayer Compliance: In Lamongan Regency Rachman, Fikri Nur; Nataliawati, Rita; Sulistyowati, Rina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9346

Abstract

This study aims to determine the effect of tax incentives on the quality of taxpayer compliance tax services during the pandemic. The data analysis technique used in this study was multiple regression and the sample was selected using the convenience sampling method so that the researcher chose respondents based on the most easily found or obtained. The data collection method in this study used a questionnaire distributed via a google form link. The number of respondents in this study were 90 respondents who had criteria. The results of this study indicate that tax incentives have no effect on taxpayer compliance while the quality of tax services has an effect on taxpayer compliance
Transforming Buwuhan Tradition In Accounting Perspective: Exploring Value And Economic Impact Sulistyowati, Rina; Arfamaini, Revi; Rahmawaty; Meilia, Frizkana
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10012024

Abstract

Research Aims: The research aims to transform the Buwuhan tradition through an accounting perspective by exploring its value and economic impact. It will analyze the financial implications, assess value creation, and investigate the application of modern accounting practices to enhance economic activities related to Buwuhan. The study will also propose strategies for sustaining and expanding the tradition, aiming to balance cultural preservation with economic growth. Design/methodology/approach: This research uses literature research methods (library research). Research This literature research which states that literature research is known for activities related to collecting library data, reading, and recording and processing research materials. Literature research limits its activities to only materials derived from libraries without the need for field research. Research Findings: it is explained that the meaning in wages and hapolas is almsgiving, love, and sincere and sincere intentions. The absence of financial recording and reporting shows that this practice has a different concept of accountability from generally accepted accounting, namely accountability based on love.Theoretical Contribution/Originality: his research applies modern accounting to the Buwuhan tradition, bridging cultural heritage and economic analysis. It offers a framework for quantifying and enhancing the financial and social value of cultural practices, providing new insights for accounting and aiding community leaders in balancing cultural preservation with economic development
EVALUASI PROSEDUR VERIFIKASI DAN VALIDASI OBJEK PAJAK PBB-P2 UNTUK MENINGKATAN KUALITAS PELAYANAN PAJAK Rohmah, Audy Zaelanty; Qosim; Sulistyowati, Rina
Media Komunikasi Ilmu Ekonomi Vol 41 No 1 (2024): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v41i2.203

Abstract

Penelitian ini bertujuan untuk mengevaluasi prosedur verifikasi dan validasi objek pajak PBBP2 dalam upaya meningkatkan kualitas pelayanan pajak di Kabupaten Lamongan. Penelitian dilaksanakan di Badan Pendapatan Daerah (Bapenda) Kabupaten Lamongan sebagai institusi yang bertanggung jawab atas pengelolaan PBB-P2. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif, yang bertujuan untuk menggambarkan proses verifikasi dan validasi objek pajak secara mendalam. Teknik pengumpulan data meliputi wawancara mendalam, observasi, dan dokumentasi, dengan triangulasi sumber, waktu, dan teknik untuk memastikan keabsahan data (Sugiyono, 2017). Analisis data dilakukan dengan pendekatan Miles dan Huberman (1994), yang mencakup reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa proses verifikasi dilakukan melalui kunjungan lapangan langsung untuk memastikan kesesuaian data objek pajak dengan kondisi di lapangan. Prosedur validasi melibatkan pengecekan ulang data yang telah diverifikasi melalui survei lapangan dan pengecekan dokumen pendukung. Langkah ini memastikan bahwa data yang dimutakhirkan memenuhi standar akurasi administrasi. Peningkatan kualitas pelayanan pajak memerlukan optimalisasi sistem informasi berbasis teknologi untuk mendukung proses verifikasi dan validasi, serta penguatan koordinasi internal dan eksternal guna merespons keluhan wajib pajak secara lebih efektif.
Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth Sulistyowati, Rina; Tri Winarsih; Mistri Ani; Rachmad Bayu Kurniawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2564

Abstract

The increase in carbon emissions from year to year has an impact on climate change in the world, especially in Indonesia, therefore the government has stipulated Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), in Article 17 Chapter IX of the Law on HPP concerning carbon tax. The article explains that the Indonesian Government will impose a carbon tax on every carbon emission produced from both production and consumption activities. The implementation of carbon must be balanced in order to provide benefits for all parties in order to achieve economic and environmental balance. With the implementation of a carbon tax, it is hoped that it can reduce the risk of climate change that is currently occurring and can increase sustainable economic growth. This study uses a descriptive qualitative approach, with data collection techniques using interviews and documentation. While the data analysis technique uses interactive analysis with three steps including data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of carbon tax will be able to reduce carbon emissions that can reduce climate change, in accordance with the government's target of reducing greenhouse gas emissions by 29% with its own capabilities and 41% with international support by 2030. In addition, carbon tax also has the potential to encourage sustainable economic growth, by instilling awareness in society by creating a culture and habits for each individual, especially business actors, to transition to environmentally friendly activities, such as creating new product innovations, prioritizing the use of environmentally friendly products, and carrying out activities that minimally produce carbon gas emissions, thus leading to the realization of sustainable economic development.
Pendampingan Pencatatan Laporan Keuangan Sederhana Bagi UMKM Kerupuk Micin Di Desa Campurejo Kabupaten Bojonegoro Anggapratama, Reza; Sulistyowati, Rina; Kustaji, Kustaji; Noor, Fauzian; Agustino, Muhammad Rizqi; Firanka, Sofie Shalzabilla Meta; Fadilla, Esti Nur
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Juli 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/vkvq1w89

Abstract

UMKM Kerupuk Micin Bu Tutik di Desa Campurejo, Kabupaten Bojonegoro, menghadapi berbagai tantangan, termasuk belum optimalnya pencatatan laporan keuangan serta minimnya literasi keuangan sederhana. Pelaku UMKM masih mengalami kesulitan dalam memisahkan keuangan pribadi dan usaha, serta belum memahami pentingnya pencatatan keuangan untuk pengembangan bisnis secara berkelanjutan. Permasalahan ini penting untuk diatasi karena pencatatan keuangan yang baik merupakan dasar dalam pengambilan keputusan usaha dan akses terhadap pembiayaan. Metode pengabdian dilakukan secara langsung di lokasi UMKM Kerupuk Micin Bu Tutik melalui pendekatan edukatif berupa pelatihan, pendampingan, dan simulasi pencatatan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM terhadap pentingnya pencatatan keuangan serta kemampuan dalam memisahkan antara keuangan pribadi dan usaha. Pelaku UMKM juga mulai menerapkan pencatatan harian yang lebih sistematis. Hasil ini penting sebagai langkah awal dalam memperkuat kapasitas manajerial UMKM menuju usaha yang lebih berkelanjutan dan profesional.
Co-Authors Agustino, Muhammad Rizqi Amalia Ramadhani, Mesra Arfamaini, Revi Fadilla, Esti Nur Firanka, Sofie Shalzabilla Meta Kustaji Meilia, Frizkana Mistri Ani Noor, Fauzian Qosim Rachmad Bayu Kurniawan Rachman, Fikri Nur Rahmawaty Reza Anggapratama Rita Nataliawati Rohmah, Audy Zaelanty Tri Winarsih