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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Riset Ilmiah
Rauf, Dian Mayafaty
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari Rauf, Dian Mayafaty; Awaluddin, Ishak; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 2 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i2.855

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari. Penelitian ini menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah seluruh pelaku UMKM yang ada di Kota Kendari. Variabel dalam penelitian ini adalah Self Assessment System dan Pelaporan SPT sebagai variabel bebas, serta Kepatuhan Wajib Pajak sebagai variabel terikat.Analisis data yang digunakan dalam penelitian ini adalah tehnik analisis regresi linier berganda yang diolah melalui software IBM SPSS versi 21, yang dijelaskan dengan statistik deskriptif dan statistik inferensial. Berdasarkan hasil penelitian didapatkan hasil pengujian hipotesis menunjukkan bahwa secara parsial self assessment system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.034 < 0.05, dan pelaporan SPT berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.000 < 0.05.Kata Kunci : Self Assessment System, Pelaporan SPT, Kepatuhan Wajib Pajak.
PENGARUH COMPUTER KNOWLEDGE DAN COMPUTER SELF-EFFICACY TERHADAP EFEKTIVITAS SISTEM KEUANGAN DESA DI KABUPATEN BOMBANA Yusuf, Muh. Fathir Maulid; Sari, Ika Maya; Garusu, Ilham Akbar; Rauf, Dian Mayafaty
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 11 (2024): SINERGI : Jurnal Riset Ilmiah, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/d3dqa309

Abstract

This study aims to examine the effect of computer knowledge and computer self-efficacy on the effectiveness of village financial systems in Bombana district. The data used in this research is quantitative data, the data source used is primary data, namely data obtained directly from the research location in the form of raw data in the form of a questionnaire or questionnaire and data in the form of additional information through interviews. The data was analysed using multiple linear regression analysis techniques, the purpose of which is to determine the effect of the relationship between the independent variable and the dependent variable in this study. The results showed that partially computer knowledge and computer self-efficacy had a significant effect on the effectiveness of the financial system, each of which was 0.481 and 0.510 with a significance of 0.001 each. Likewise, with simultaneous testing that computer knowledge and computer self-efficacy affect the effectiveness of village financial systems in Bombana district. This means, if computer knowledge and computer self-efficacy are getting better, the effectiveness of the financial system will also increase. So that the effectiveness of the village financial system in Bombana district will run effectively.
Co-Authors Garusu, Ilham Akbar Ishak Awaluddin Muntu Abdullah, Muntu Sari, Ika Maya Yusuf, Muh. Fathir Maulid