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All Journal PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Summa : Journal of Accounting and Tax
Kurniawan, Yopie Diondy
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Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Veterinary

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PARENTING BERBASIS FITRAH DI ERA DIGITAL PADA PONDOK PESANTREN HIDAYATUL HASANAH DESA BANJAREJO KECAMATAN PANEKAN KABUPATEN MAGETAN Christanti, Yana Dwi; Abdullah, La Ode; Sugiharto; Hartono, Halleina Rejeki Putri; Kurniawan, Yopie Diondy; Febrianti, Niken
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v2i1.407

Abstract

This study aims to solve the problems experienced by partners related to anxiety about the bad influence of the digital era on child development. The method of implementation and the stages to be carried out by carrying out training on the preparation of simple financial statements. The process of organizing the training is carried out in several stages, namely the preparation, implementation and reporting stages. The findings reveal that the challenges of children in the digital era are also felt by teachers and parents at the Hidayatul Hasanah Islamic Boarding School in Banjarejo Village, Panean District, Madiun Regency because Islamic education is optimal, but in terms of digital supervision at home it is still not optimal, easy access to technology and the lack of knowledge and parental supervision of digitalization creates unrest among parents. Whereas supervision of the use of technology in children is very important because it will have an impact on the future of the child itself.
Income Tax Rates, Tax Sanctions and Modernization of Tax Services on Taxpayer Compliance in Magetan Regency – Indonesia Naufalfa'iq, Muhammad Maulid; Nugroho, Sasmito widi; kurniawan, Yopie diondy
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.326

Abstract

The phenomenon of taxpayer compliance is a critical issue in a country's taxation system. This compliance refers to the willingness and actions of taxpayers to fulfill their tax obligations in accordance with applicable regulations. The level of taxpayer compliance is influenced by various factors, both encouraging and inhibiting. This research aims to analyze the influence of Income Tax (PPh) rates, tax sanctions, and modernization of tax services on taxpayer compliance in Magetan Regency. This research uses a quantitative approach with interview and questionnaire methods targeting taxpayers registered at the Magetan Tax Service, Counseling and Consultation Office (KP2KP). A total of 120 questionnaires were collected and analyzed using multiple regression analysis techniques with the help of IBM SPSS 24. Several tests carried out included data quality tests, classical assumption tests, and hypothesis tests. The research results show that partially, income tax rates, tax sanctions and modernization of tax services have a positive and significant influence on the level of taxpayer compliance in Magetan Regency. These findings have important implications for tax authorities in efforts to increase taxpayer compliance through optimizing tariff policies, enforcing sanctions, and improving the quality of tax services.
Co-Authors Abdullah, La Ode Christanti, Yana Dwi Febrianti, Niken Hartono, Halleina Rejeki Putri Naufalfa'iq, Muhammad Maulid Nugroho, Sasmito Widi Rejeki, Halleina Ridho Muarief Sartika, Dyah Anggun Setyawan, Dimas Ari Sugiharto