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All Journal Jurnal Teknologi Informasi dan Pendidikan Jurnal Comparative : Ekonomi Dan Bisnis
Jannah, Putri Raudatul
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering

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Enterprise Architecture as a Smart Village Development Strategy with a Focus on Economic Services Using TOGAF 9.2 (Case Study: Advanced Village in Jambi Region) Jannah, Putri Raudatul; Fajrillah, Asti Amalia Nur; Nurtrisha, Widyatasya Agustika
Jurnal Teknologi Informasi dan Pendidikan Vol. 17 No. 1 (2024): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v17i1.750

Abstract

The smart village is the digital transformation concepts used to organize the economic sector improvement within the village government's scope in supporting and realizing the SDG's sustainable development goals. The selection of objects in this study was based on the Developed Village Index (IDM) classification in the Advanced Village group. Desa Sembubuk is one of the villages in Jambi Province with the status of IDM Advanced Village. The Sembubuk Village Government can carry out smart village implementation to optimize and increase the effectiveness and efficiency of village economic improvement programs such as community skills training and BUMDes management. In implementing a smart village, there must be alignment between the government's strategic plans and technological needs. For this reason, Enterprise Architecture (EA) design is required. The guidelines for creating EA in this study use the TOGAF 9.2 framework. The result of this research is an IT Roadmap and EA design in Sembubuk Village, which can be used as a guide in implementing a smart village.
ANALYSIS OF TAX JUSTICE AND COMPLIANCE COSTS AND TAX RATES AGAINST TAX EVASION ACTIONS IN SAMARINDA Jannah, Putri Raudatul; Iskandar, Iskandar
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13657

Abstract

Tax evasion is the act of breaking the law by hiding or falsifying financial information in order to avoid paying taxes that should be paid. Filling out an incorrect income tax return is a form of tax evasion because it is a violation of the law. The government's lack of firmness in responding to fraudulent tax payments, taxpayers' lack of knowledge about their rights and responsibilities in paying taxes, and tax rates that are too high, all contribute to taxpayers' ability to engage in tax evasion. This research aims to determine and analyze tax fairness, compliance costs, and tax rates for acts of tax evasion registered at KPP Pratama Samarinda Ulu. This type of research is quantitative using primary data, namely a questionnaire with 29 statements. The sampling method used was purposive sampling and the total sample size was 269 individual taxpayer respondents, certain entrepreneurs registered at KPP Pratama Samarinda Ulu. This research uses data analysis tools carried out with Partial Least Square (PLS) ver 3.0. The results of this research show that tax justice has a negative and significant effect on acts of tax evasion, compliance costs have a negative and significant effect on acts of tax evasion, and tax rates have a negative and significant effect on acts of tax evasion.
Co-Authors Asti Amalia Nur Fajrillah Iskandar Iskandar Widyatasya Agustika Nurtrisha