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All Journal Jurnal Ilmiah Universitas Batanghari Jambi BUDGETING : Journal of Business, Management and Accounting Abdimisi Postgraduate Management Journal Innovative: Journal Of Social Science Research International Journal of Humanities, Education, and Social Sciences
juitania, juitania
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Pengaruh Dana Bagi Hasil, Dana Alokasi Umum dan Pajak Daerah terhadap Belanja Daerah (Studi Empiris pada Provinsi Banten Periode 2012-2021) Ramadhani, Dici; Indrawan, I Gede Adi; Juitania, Juitania
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.8354

Abstract

This study aims to determine the effect of Profit haring Fund, General Allocation Fund and Regional Tax on Regional Expenditure. The type of research used in this study is quantitative. This research was conducted using data taken from the Central Bureau of Statistics of Banten Province for the 2012-2021 period. The sampling method uses Saturated Sampling with the sample results obtained in this study as many as 40 data. Data testing in this study was assisted by the SPSS 20 program. The results of this study explain that the Production Sharing Fund, General Allocation Fund and Regional Tax simultaneously affect Regional Expenditure. Partially, the Profit Sharing Fund has no effect on Regional Expenditure. The General Allocation Fund affects Regional Expenditure. Local Tax affects Regional Expenditure. Keywords: Profit Sharing Fund, General Allocation Fund, and Local Tax.
PENGARUH PEMAHAMAN PERPAJAKAN, LOVE OF MONEY DAN DISKRIMINASI PERPAJAKAN TERHADAP PERSEPSI MAHASISWA MENGENAI TAX EVASION: (Studi Empiris pada Mahasiswa Program Studi Sarjana Akuntansi S-1 Konsentrasi Perpajakan Universitas Pamulang) Kodirun, Eka Eka Putra; Juitania, Juitania
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.895

Abstract

The aim of this research is to analyze the influence of understanding taxation, Love of Money and tax discrimination on student perceptions regarding Tax Evasion. This type of research is quantitative research with primary data sources. The population in this study were Pamulang University students with a Taxation Concentration Accounting Study Program. The sample selection method used in this research was random sampling so that the final sample used was 321 students. Test the quality of the data using validity and reliability tests and use IMB SPSS 25, after that the classical assumption test is carried out, namely the normality test, multicollinearity test and hecteroscedasticity test, after that the hypothesis test. The results of this research show that understanding taxation, Love of Money and tax discrimination simultaneously influence student perceptions regarding Tax Evasion. Partially, it shows that Tax Discrimination influences Student Perceptions Regarding Tax Evasion. Meanwhile, Understanding Taxation, Love of Money does not influence student perceptions regarding Tax Evasion carried out on Pamulang University students in the Taxation Concentration Accounting Study Program. Keywords: Student Perceptions Regarding Tax Evasion, Understanding of Taxation, Love of Money and Tax Discrimination.
The Influence of Motivation Self-Efficacy and Job Market Considerations on Students' Interest in a Career in Taxation Putri, Rizqia Amanda; Juitania, Juitania
International Journal of Humanities, Education, and Social Sciences Vol 3 No 1 (2025): International Journal of Humanities, Education, and Social Sciences
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ijhess.v3i1.4642

Abstract

This study aims to analyze the influence of Motivation, Self Efficacy and consideration of the job market against the career interest of students in taxation. The sample used in this study was 128 students universitas pamulang. The sample used in this study is primary data in the form questionnaires to of distributing questionnaires to students of universitas pamulang which has been used as a research sample. The variable used in study are Motivation (X₁), Self Efficacy (X₂) and consideration of the job market (X₃) as the independent variable. The career interest of students in taxation (Y) as dependent variable. Multiple regression method is used as a research methodology in this study. Analysis of the results of the study used SPSS 26 software. The result of study Motivation, Self Effication and consideration of the job market against the career interest of students in taxation.
Pengaruh Perencanaan Pajak, Gender Diversity, Earning Power Terhadap Manajemen Laba Rohmah, Sifa Maudi; Juitania, Juitania
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21015

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, gender diversity, earning power terhadap manajemen laba pada perusahaan Sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling, dengan pendekatan penelitian kuantitatif. Data yang digunakan merupakan data sekunder, yaitu laporan keuangan tahunan perusahaan. Jumlah sampel yang digunkan dalam penelitian ini adalah 11 perusahaan sektor Consumer Non-Cyclical dengan pengamatan selama 5 (lima) tahun, sehingga terpilih sebanyak 55 objek pengamatan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi data panel dengan menggunkan perangkat lunak Eviews versi 12. Hasil penelitian ini menunjukan bahwa variabel perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan gender diversity dan earning power berpengaruh terhadap manajemen laba. Secara simulltan perencanaan pajak, gender diversity, earning power berpengaruh terhadap manajemen laba.
Pengaruh Sanksi Perpajakan, Diskriminasi, dan Teknologi Informasi Perpajakan Terhadap Penggelapan Pajak (Tax Evasion) Istia, Kristina; Juitania, Juitania
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13906

Abstract

Penelitian ini bertujuan untuk menganalisis variabel sanksi Perpajakan (X1) sebagai variabel bebas pertama, Diskriminasi (X2) sebagai variabel bebas kedua, Teknologi Informasi Perpajakan (X3) sebagai variabel bebas ketiga, serta Penggelapan Pajak (Y) sebagai variabel terikat. Penelitian ini dilakukan dengan menganalisis wajib pajak orang pribadi (WPOP). Sampel yang digunakan dalam penelitian ini sebanyak 262 wajib pajak orang pribadi (WPOP) yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Serpong dengan menggunakan non probability sampling. Data yang digunakan dalam penelitian ini adalah data primer berupa penyebaran kuesioner kepada seluruh wajib pajak orang pribadi (WPOP) yang telah dijadikan sampel penelitian. Metode regresi berganda digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak SPSS 26. Penelitian ini menunjukkan bahawa sanksi perpajakan dan diskriminasi berpengaruh terhadap penggelapan pajak, sedangkan teknologi informasi perpajakan tidak berpengaruh terhadap penggelapan pajak. Kata Kunci : Sanksi Perpajakan, Diskriminasi, Teknologi Informasi Perpajakan, Penggelapan Pajak.
Pendayagunaan Sistem Informasi Akuntansi untuk Meningkatkan Transparansi Keuangan BUMDes Juitania, Juitania; Handayani, Puspita; Fachrizal Chaery, Ahmad Ridho
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56238

Abstract

This community service activity was initiated in response to the low quality of financial recording in BUMDes Suka Negara Village, which still relied on manual bookkeeping methods that were prone to errors, inefficient, and lacked transparency. The partner’s main problems included limited accounting knowledge, insufficient technological capability, and the absence of an accountable financial reporting system. This program aimed to enhance the capacity of BUMDes management through the implementation of a digital accounting system designed to support professional, efficient, and transparent financial management. The methods included needs assessment, financial reporting training, hands-on practice using accounting applications, system implementation, and continuous mentoring and monitoring. The results indicate a significant improvement in the participants’ competencies, particularly in understanding basic accounting principles, recording transactions digitally, and generating automated financial reports. The implementation of the digital accounting system also improved operational efficiency, reduced manual errors, and strengthened financial accountability within the village institution. Furthermore, continuous monitoring helped ensure system sustainability and addressed technical challenges faced by the administrators. Overall, this program produced positive impacts on BUMDes governance and established a solid foundation for developing a modern and sustainable financial management system. Keywords: Village-Owned Enterprise; accounting digitalization; financial reporting; training; community service.
Pengaruh Sanksi Pajak dan Pengampunan Pajak (Tax Amnesty) terhadap Kepatuhan Wajib Pajak Orang Pribadi Pazri, Yusuf; Juitania, Juitania; Wulandari, Putri; Friska, Diana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6410

Abstract

This study aims to analyze the effect of tax sanctions and tax amnesty on individual taxpayer compliance. The research was conducted at the Pratama Serpong Tax Service Office. The sample consisted of 400 people, with a random sampling technique. The research data was primary data in the form of distributed questionnaires. The method used was multiple regression. The results of simultaneous and partial testing show that the variables of tax sanctions and tax amnesty significantly affect individual taxpayer compliance at the Pratama Serpong Tax Service Office.
Co-Authors Fachrizal Chaery, Ahmad Ridho Friska, Diana Indrawan, I Gede Adi Istia, Kristina Kodirun, Eka Eka Putra Pazri, Yusuf Puspita Handayani PUTRI WULANDARI Putri, Rizqia Amanda Ramadhani, Dici Rohmah, Sifa Maudi