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THE INFLUENCE OF THE E-FILING IMPLEMENTATION, TAXATION SOCIALIZATION, AND TAX PENALTIES ON INDIVIDUAL TAXPAYER COMPLIANCE IN KPP PRATAMA JAKARTA TIMUR Hamilah, Hamilah; Aliza, Salsabilla
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1046

This study aims to analyze and give empirical evidence on the effect of the application of e-filling, the socialization of taxation, and tax penalties on tax compliance. Theoretically, this research can provide an understanding and insight regarding the influence of the application of e-filling, the socialization of taxation, tax penalties and, individual taxpayer compliance. Practically, this research can provide additional knowledge to the student and society-related factors that influence taxpayer compliance. This research is a quantitative research with accidental sampling as sampling technique, and using the calculation of computerized SPSS version 25. The results showed that the application of E-Filling (X1), the Socialization of Taxation (X2), and Sanctions Taxation (X3) together significantly influence the taxpayer Compliance (Y). The adjusted R-Square value of 0.765 with a coefficient of determination stated that the E-Filing implementation, the Socialization of Taxation, and Tax penalties jointly contribute to the taxpayer compliance by 76,5%. The rest of 23.5% is influenced by other variables outside the research model.

THE IMPACT OF ADMINISTRATION, RECORDING, MAINTENANCE, AND TRANSFER OF STATE-OWNED GOODS ON FINANCIAL STATEMENT OPINION WITH THE QUALITY OF FINANCIAL STATEMENTS AS INTERVENING VARIABLES (STUDY ON 35 WORK UNITS WITHIN THE DIRECTORATE GENERAL OF HOUSING, MIN Hamilah, Hamilah; Amrizal Amrizal; Simon Suban
Dinasti International Journal of Management Science Vol. 3 No. 5 (2022): Dinasti International Journal of Management Science (May - June 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i5.1221

This study purposes to investigate the impact of the administration, recording, maintenance, and transfer of state-owned goods on the opinion of financial statements. The financial statements quality was selected as the intervening variable (study of 35 work units in the Directorate General of Housing, Ministry of PUPR). This study benefits the quantitative approach and sample determination by non-probability sampling method. Specific considerations taken for the purposive sampling technique. The sample in this study was 35 work units with 3 years (2017-2019). Regression model was selected for data analysis by using a computer statistical application program, Eviews 10. The results showed that BMN Registration and BMN Transfers significantly affected the quality of financial reports. BMN Administration, BMN Maintenance do not effect significantly the financial reports quality. BMN Administration, Transfer of BMN, and Quality of BMN financial statements significantly affect financial statement opinion. The recording of BMN and the Transfer of BMN do not effect significantly the opinion of financial statements. The transfer of BMN is proven to significantly affect financial statements' opinions through the financial statements quality as an intervening variable. BMN Administration, BMN Recording, and BMN Maintenance do not effect significantly on financial statement opinion through the quality of financial statements as an intervening variable. And lastly, BMN Administration, BMN Registration, BMN Maintenance.

The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour Hamilah, Hamilah; Lydia, Lydia; Henni, Henni; Gusmiarni, Gusmiarni; Reschiwati, Reschiwati
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.

PKM Pemberdayaan Masyarakat dalam Kepatuhan Peningkatan Pembayaran PBB di Desa Linggar Kecamatan Rancaekek Kabupaten Bandung, Jawa Barat Tahun 2023 Hamilah, Hamilah; Reshciwati; Nursiti; Suci Triningsih, Nur; Mulyawan, Haris
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 2 No. 4 (2024): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Oktober - Desember 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v2i4.734

Tujuan dari pelaksanaan Pengabdian Masyarakat adalah untuk meningkatkan kepatuhan wajib pajak dalam peningkatan pembayaran PBB di Desa Linggar Kecamatan Rancaekek Kabupaten Bandung dimana tingkat kepatuhan dalam pembayaran PBB sangat rendah, Metode yang diterapkan adalah pendekatan kepada wajib Pajak PBB dengan metode pendekatan melalui Sosialisasi secara langsung , memberikan pemahaman pada warga Desa Linggar bahwa kewajiban wajib pajak sagat penting dalam pembayaran PBB, yang ke dua menbatu masayrakat dalam hal proses mel.akukan Update data atau mengajukan penerbitan SPPT baru PBB, mengingat lokasi wajib pajak cukup jauh ke Kantor pelayanan PBB.terkait pedistribusian SPPT PBB belum optimal karena masih banyak SPPT yang tercetak tidak sesuai dengan kepemilikan SPPT wajib pajak, ini terjadi karena Tanah dan bangunan tersebut sudah pindah tangan kepemilikan nya, dan untuk mengantisipasi tidak tersampaikan nya SPPT tersebut maka kami bekerja sama dengan mitra memberikan bantuan untuk warga tersebut. jumlah SPPT diwilayah Desa Linggar terdiri dari 4.117 SPPT dan pada Bulan september pada saat jatuh tempo pembayaran PBB hanya sejumlah 1130 SPPT PBB yang melakukan pembayaran dan sisanya sebesar 2.987 ini disebakan karena banyaknya SPPT PBB tidak sesuai dengan Luas tanah dan Bangunan yg dimiliki oleh pemilik terakhir.masih tertunggak atau belum melakukan pembayaran atau sebesar 58%. Hasil dari PKM terdapat kenaikan tingkat pembayaran Pajak dari sektor PBB sebesar 20% atau sebanyak 597 SPPT PBB. Perlu kami sampaikan bahwa harus ada Kebijakan dari Bapenda yaitu ada peninjauan kembali atas birokrasi dalam melakukan update PBB khusunya dalam hal persyarakat ( Misalnya tidak perlu dilegalisir AJB baik yang melalui PPATK atau yang melalui jalur Notaris ).

Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Hamilah, Hamilah; Tuzahra, Nabila
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5425

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, danleverage terhadap agresivitas pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan datasekunder yang diperoleh dari situs resmi BEI. Dari 103 perusahaan dalam populasi, sebanyak 29perusahaan dipilih sebagai sampel melalui teknik purposive sampling, menghasilkan 145 dataobservasi yang dianalisis. Analisis dilakukan menggunakan regresi data panel dengan pendekatanCommon Effect Model (CEM) melalui software EViews 12. Temuan studi menunjukkan bahwaagresi pajak dipengaruhi secara negatif oleh profitabilitas, tetapi tidak banyak dipengaruhi olehlikuiditas atau leverage. Secara simultan, ketiga variabel tersebut memiliki pengaruh terhadapagresivitas pajak. Kebaruan (novelty) dari penelitian ini terletak pada pendekatan kontekstual yangdigunakan, yaitu dengan menganalisis data terkini dari subsektor pertambangan basic materialdalam lanskap industri yang dipengaruhi regulasi pemerintah dan volatilitas harga komoditas. Selainitu, penelitian ini juga mempertimbangkan interaksi antar variabel keuangan dalam satu modelanalisis, yang belum banyak dikaji dalam konteks agresivitas pajak di sektor ini. Implikasi daritemuan ini menunjukkan perlunya pengawasan lebih intensif terhadap perusahaan denganprofitabilitas tinggi oleh otoritas pajak, serta pentingnya strategi manajemen pajak yangkomprehensif oleh perusahaan. Investor juga disarankan mempertimbangkan praktik agresivitaspajak sebagai bagian dari penilaian tata kelola perusahaan. This study aims to examine and analyze the influence of profitability, liquidity, and leverage on taxaggressiveness. This study uses a quantitative approach with secondary data obtained from the official IDXwebsite. Of the 103 companies in the population, 29 companies were selected as samples through a purposivesampling technique, resulting in 145 observational data points for analysis. The analysis was conducted usingpanel data regression with the Common Effect Model (CEM) approach using EViews 12 software. The resultsshow that profitability has a negative effect on tax aggressiveness, while liquidity and leverage do not showa significant effect. Simultaneously, all three variables influence tax aggressiveness. The novelty of this studylies in the contextual approach used, namely by analyzing recent data from the basic materials miningsubsector within an industrial landscape influenced by government regulations and commodity pricevolatility. Furthermore, this study also considers the interaction between financial variables within a singleanalytical model, which has not been widely studied in the context of tax aggressiveness in this sector. Theimplications of these findings indicate the need for more intensive oversight of companies with highprofitability by tax authorities, as well as the importance of a comprehensive tax management strategy bycompanies. Investors are also advised to consider tax aggressiveness practices as part of their corporategovernance assessment.

Efek GCG Terhadap Manipulasi Profit Dengan Rasio Keuntungan Sebagai Intervening Pada Sektor Perbankan Yang Listed di BEI Vishnu Pratama, Fajar; Gusmiarni, Gusmiarni; Hamilah, Hamilah
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 7 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Profitability is one of the variables that is often studied in relation to profit manipulation. If the company has sufficient profitability, the company has the opportunity to maintain its business continuity. It is stated that potential investors will carefully analyze the smooth running of a company and its ability to earn profitability gains, because they expect dividends and market prices from their shares. Profit manipulation carried out by the management can be minimized by implementing GCG. For this reason, management is given some power to make the best decisions for shareholders. The purpose of this study is to analyze the effect of GCG on profit manipulation and the profit ratio as an intervening variable. The population in this study consisted of 10 (ten) bank sectors listed on the IDX. The data processing method uses Eviews10, data processing techniques with statistics, then classical assumptions, after that panel data and path regression. The results of this study indicate that institutional ownership has an effect on the profit ratio, while independent commissioners, audit committees, and independent commissioners have no effect on the profit ratio. directors, independent commissioners, audit committees, and institutional ownership together have an effect on the profit ratio. Directors, independent commissioners, audit committees, institutional ownership, and profit ratios have no effect on profit manipulation. The profit ratio is a mediator of the effects of the audit committee, institutional ownership on profit manipulation, while the profit ratio is not a mediator of the effects of independent commissioners and directors on profit manipulation

Peningkatan Hasil Belajar Mata Pelajaran Pendidikan Agama Islam Materi Azan dan Iqamah Dengan Metode Snowball Throwing pada Siswa Kelas V SDN 1 Jajangkit Kecamatan Bataguh Kabupaten Kapuas Hamilah, Hamilah
ANTHOR: Education and Learning Journal Vol 1 No 6 (2022): Volume 1 Nomor 6. Page: 294 - 393
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v1i6.282

Penelitian ini merupakan upaya untuk meningkatkan hasil belajar Pendidikan Agama Islam melalui metode Snowball Throwing pada siswa kelas V di SDN 1 Jajangkit Kecamatan Bataguh Kabupaten Kapuas. Penelitian ini bertujuan untuk menjawab pertanyaan adakah peningkatan hasil belajar mata pelajaran Pendidikan Agama Islam materi Azan dan Ikamah Pada siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh Tahun Pelajaran 2022/2023 dengan menggunakan Metode Snowball Throwing. Penerapan metode yang digunakan pada penelitian ini adalah Penelitian Tindakan Kelas (PTK). Penelitian dilakukan dengan 2 siklus yang setiap siklusnya terdapat 4 tahap yaitu perencanaan, pelaksanaan, observasi dan refleksi. Subjek penelitian adalah seluruh siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh sebanyak 15 siswa. Teknik pengumpulan data dengan menggunakan lembar kerja, soal tes tertulis. Berdasarkan analisis, hasil tes dan observasi yang sudah dilakukan peneliti diperoleh kesimpulan bahwa terdapat peningkatan kegiatan belajar dan aktivitas siswa sehingga hasil belajar siswa meningkat pada setiap siklusnya. Hasil nilai rata-rata pada pra siklus 63,00 dengan persentase ketuntasan 26,67%. Pada siklus I nilai rata-rata menjadi 70,67 dengan persentase ketuntasan 46,67%. Pada siklus II meningkat lagi dengan nilai rata-rata siswa 83,00 dengan persentase ketuntasan 93,33%. Dengan demikian dapat disimpulkan bahwa pembelajaran dengan menggunakan Metode Snowball Throwing dapat meningkatan hasil belajar PAI pada siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh Tahun Pelajaran 2022/2023.

The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero) Hamilah, Hamilah; Suratman, Adji; Alam, Saeful
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1142

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees

Peningkatan Hasil Belajar Mata Pelajaran Pendidikan Agama Islam Materi Azan dan Iqamah Dengan Metode Snowball Throwing pada Siswa Kelas V SDN 1 Jajangkit Kecamatan Bataguh Kabupaten Kapuas Hamilah, Hamilah
ANTHOR: Education and Learning Journal Vol 1 No 6 (2022): Volume 1 Nomor 6. Page: 294 - 393
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v1i6.282

Penelitian ini merupakan upaya untuk meningkatkan hasil belajar Pendidikan Agama Islam melalui metode Snowball Throwing pada siswa kelas V di SDN 1 Jajangkit Kecamatan Bataguh Kabupaten Kapuas. Penelitian ini bertujuan untuk menjawab pertanyaan adakah peningkatan hasil belajar mata pelajaran Pendidikan Agama Islam materi Azan dan Ikamah Pada siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh Tahun Pelajaran 2022/2023 dengan menggunakan Metode Snowball Throwing. Penerapan metode yang digunakan pada penelitian ini adalah Penelitian Tindakan Kelas (PTK). Penelitian dilakukan dengan 2 siklus yang setiap siklusnya terdapat 4 tahap yaitu perencanaan, pelaksanaan, observasi dan refleksi. Subjek penelitian adalah seluruh siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh sebanyak 15 siswa. Teknik pengumpulan data dengan menggunakan lembar kerja, soal tes tertulis. Berdasarkan analisis, hasil tes dan observasi yang sudah dilakukan peneliti diperoleh kesimpulan bahwa terdapat peningkatan kegiatan belajar dan aktivitas siswa sehingga hasil belajar siswa meningkat pada setiap siklusnya. Hasil nilai rata-rata pada pra siklus 63,00 dengan persentase ketuntasan 26,67%. Pada siklus I nilai rata-rata menjadi 70,67 dengan persentase ketuntasan 46,67%. Pada siklus II meningkat lagi dengan nilai rata-rata siswa 83,00 dengan persentase ketuntasan 93,33%. Dengan demikian dapat disimpulkan bahwa pembelajaran dengan menggunakan Metode Snowball Throwing dapat meningkatan hasil belajar PAI pada siswa kelas V SDN 1 Jajangkit Kecamatan Bataguh Tahun Pelajaran 2022/2023.

The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero) Hamilah, Hamilah; Suratman, Adji; Alam, Saeful
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1142

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees

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