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PENGARUH DIMENSI ZAKAT, MONEY ETHICS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI SURABAYA Riesanti Edie Wijaya; Okti Purwomiranti
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.299

Abstract

The objective of this study is to examine the influence of the zakat dimension, money ethics, and tax socialization on the level of compliance with compulsory personal tax among small and medium-sized enterprises in the Surabaya region. Basic research, which aims to improve and enhance current theories while also expanding knowledge, This study incorporates three distinct research variables, including tax socialization, money ethics, and the zakat component. The study employed a sample size of 100 respondents, who were selected from the population of taxable persons and individual perpetrators of the UMKM Islamic religion in Surabaya. The distribution of the sample was conducted using a questionnaire, which was administered to individuals registered with the KPP Pratama Surabaya. The present study used a multiple linear regression analysis for data analysis. The findings of the study indicate a significant positive correlation between taxation dimensions and tax socialization and compliance with tax duties. Conversely, the variable of money ethics exhibits a significant negative association with tax compliance.
Kemampuan informasi akuntansi dan nonakuntansi pada “Si Pencabut Ruko Kosong”: Bertahan atau mundur? Valensia Febrianti; Riesanti Edie Wijaya; Maria Eugenia Hastuti
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6326

Abstract

This research aims to explore the ability of accounting and nonaccounting information to support management decisions whether to stay or withdraw from the Mixue franchise. This research employs qualitative methods using the interpretivist paradigm, which prioritizing in-depth interpretation of data or findings to express the inside meaning explicitly by paying attention to related aspects holistically. The selected informant in this study has three Mixue franchise branches. Having access to financial and nonfinancial information is crucial for owners in making the right decisions about outlet operations. Moreover, strategic and innovative thinking plays an important role in maintaining and developing the business to survive in the market.