Claim Missing Document
Check
Articles

Found 26 Documents
Search

Implementasi Payment Point Dalam Meningkatkan Pelayanan Pajak Kendaraan Bermotor SAMSAT Bondowoso Aminatus Zahriyah; Ibrotul Hasanah; Vanisya Agni Macella
Jurnal Ilmiah Multidisiplin Nusantara (JIMNU) Vol. 2 No. 2 (2024): JIMNU - JULI
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jimnu.v2i2.261

Abstract

Pajak di Indonesia merupakan salah satu sumber pendapatan utama bagi dan memegang peranan penting untuk menggerakkan roda perekonomian negara, belanja negara dan segala bentuk kegiatan yang berhubungan dengan negara. Jika dihitung dalam persentase, pajak menyumbang sekitar 80% dari total pendapatan negara. SAMSAT Payment Point merupakan layanan pengesahan Surat Tanda Nomor Kendaraan, Pembayaran Pajak Kendaraan Bermotor, dan Santunan Wajib Dana Kecelakaan Lalu Lintas jalan yang tempat pelaksanaannya di luar gedung Kantor Bersama SAMSAT dan masyarakat pemilik kendaraan bermotor dapat melakukan pendaftaran dan pembayaran di tempat yang strategis atau pusat keramaian. SAMSAT Payment Point pada Kabupaten Bondowoso yaitu penerapan Sistem Layanan Online Payment Point pada UPT PPD Bondowoso banyak menggunakan sistem layanan ini, notice dari pelayanan online payment point berkisar 20 hingga 30 notice. Sistem ini sangat membantu dalam membayarkan tagihan pajak tanpa harus mendatangi kantor SAMSAT Bondowoso. Pelayanan ini mempermudah bagi Wajib Pajak (WP) yang bertempat tinggal jauh dari kantor SAMSAT Bondowoso. Payment Point hanya berlaku bagi Wajib Pajak tahunan. Dalam pelaksanaannya, UPT PPD Bondowoso memiliki dua lokasi tempat penerapan payment point yaitu di daerah Wonosari dan Prajekan. Disamping itu juga wajib pajak bisa menggunakan sistem Inovasi Sambel Bajak (Sambil Belanja Bayar Pajak) melalui Indomaret dan Alfamart juga dibeberapa aplikasi pembayaran seperti LinkAja dan Tokopedia.
Peran Akuntansi Keperilakuan Dalam Peningkatan Kualitas Sustainability Reporting Pada Aspek Tata Kelola (Governance) Studi Kasus KOPA TTN Jember Nadia Nur Rizkiana; Aisyah Salvira; Aminatus Zahriyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9244

Abstract

This study aims to analyze the role of behavioral accounting in improving the quality of sustainability reporting on governance aspects at the Tarutama Nusantara Agribusiness Producers Cooperative (KOPA TTN) Jember. The study used a qualitative approach with a case study method to gain an in-depth understanding of individual behavior, organizational culture, and governance practices implemented within the cooperative. Data collection was conducted through in-depth interviews, observation, and documentation of cooperative administrators, administrative staff, and operational personnel involved in the organizational reporting process. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data presentation, and conclusion drawing. The results show that behavioral factors such as integrity, responsibility, professionalism, information transparency, and leadership commitment have a significant influence on the quality of sustainability reporting on governance aspects. The implementation of an internal control system, periodic evaluations, Standard Operating Procedures (SOPs), and a culture of transparency can improve the accountability and credibility of organizational reports. In addition, the implementation of sustainability standards such as the Sustainable Tobacco Program (STP) and the ISO quality management system also supports more structured and sustainable governance practices. This study also found that the main challenges in maintaining reporting quality stem from individual behavioral factors, such as late reporting and low work discipline. Therefore, strengthening behavioral control through leadership, training, and a reward and punishment system is a crucial strategy in supporting transparent, accountable, and sustainable sustainability reporting.
Disparitas Kompetensi Digital Internal dan Dampak terhadap Efektivitas Pelaporan Pajak Daerah di BAPENDA Kabupaten Jember Habibatul Munawaroh; Ayu Dwi Aprilia; Aminatus Zahriyah
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.834

Abstract

Transformasi digital dalam sektor publik menuntut kesiapan sumber daya manusia dalam memanfaatkan sistem informasi secara optimal. Namun, dalam praktiknya masih terdapat disparitas kompetensi digital internal yang berpotensi mempengaruhi efektivitas pelaporan pajak daerah. Penelitian ini bertujuan untuk menganalisis bagaimana disparitas kompetensi digital internal mempengaruhi efektivitas pelaporan pajak daerah di Badan Pendapatan Daerah Kabupaten Jember. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pegawai yang terlibat dalam proses pelaporan pajak daerah. Analisis data dilakukan menggunakan model interaktif yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa disparitas kompetensi digital internal dipengaruhi oleh faktor individu yaitu usia, pendidikan, dan pengalaman kerja, serta faktor organisasi seperti pelatihan dan dukungan sistem. Perbedaan kompetensi tersebut berdampak pada meningkatnya kesalahan input data, keterlambatan pelaporan, dan inefisiensi proses kerja, yang pada akhirnya menurunkan efektivitas pelaporan pajak daerah. Temuan ini menegaskan bahwa keberhasilan implementasi sistem digital tidak hanya bergantung pada teknologi, tetapi juga pada kesiapan dan pemerataan kompetensi digital pegawai. Implikasi penelitian ini menunjukkan pentingnya penguatan kapasitas sumber daya manusia melalui pelatihan yang berkelanjutan dan pemerataan kompetensi digital guna mendukung optimalisasi pelaporan pajak daerah berbasis sistem digital.
KEMANDIRIAN EKONOMI RUMAH TANGGA MELALUI AFFILIATE TIKTOK SHOPE DALAM PERSPEKTIF MAQASHID SYARIAH DI JEMBER Nabila Zahrotul Ula; Siti Aimatul Mujahida; Aminatus Zahriyah
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.9325

Abstract

ABSTRACT The development of the digital economy has led to the emergence of various platform-based income schemes, including the TikTok Shop affiliate program utilized by households. This phenomenon is important to examine as it relates not only to income generation but also to how such income is utilized to strengthen household economic independence. Previous studies have primarily focused on marketing and economic empowerment aspects, with limited attention to its impact on household economic independence from a maqashid sharia perspective. Therefore, this study aims to analyze the role of TikTok Shop affiliates in promoting household economic independence in Jember Regency using the maqashid sharia framework. This study employs a descriptive qualitative approach, using primary data from in-depth interviews supported by secondary data from relevant literature. Data were analyzed through data reduction, classification of needs based on dharuriyat, hajiyat, and tahsiniyat categories, and conclusion drawing. The results indicate that income from affiliate activities is utilized hierarchically to fulfill these categories of needs, thereby contributing to strengthening household economic independence. The findings conclude that TikTok Shop affiliate practices have the potential to align with maqashid sharia principles and support sustainable household economic development within the digital economy context. ABSTRAK Perkembangan ekonomi digital mendorong munculnya berbagai skema pendapatan berbasis platform, termasuk program affiliate TikTok Shop yang dimanfaatkan oleh rumah tangga. Fenomena ini penting dikaji karena berkaitan tidak hanya dengan peningkatan pendapatan, tetapi juga dengan pola pemanfaatannya dalam membangun kemandirian ekonomi keluarga. Kajian terdahulu umumnya menyoroti aspek pemasaran dan pemberdayaan ekonomi, namun masih terbatas dalam menganalisis dampaknya terhadap kemandirian ekonomi rumah tangga dalam perspektif maqashid syariah. Oleh karena itu, penelitian ini bertujuan menganalisis peran affiliate TikTok Shop dalam mendorong kemandirian ekonomi rumah tangga di Kabupaten Jember dengan menggunakan kerangka maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan data primer melalui wawancara mendalam dan didukung data sekunder dari literatur terkait. Analisis dilakukan melalui reduksi data, pemetaan kebutuhan berdasarkan kategori dharuriyat, hajiyat, dan tahsiniyat, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pendapatan dari aktivitas affiliate dimanfaatkan secara berjenjang untuk memenuhi ketiga kategori kebutuhan tersebut, sehingga berkontribusi terhadap penguatan kemandirian ekonomi rumah tangga. Simpulan penelitian menegaskan bahwa praktik affiliate TikTok Shop berpotensi selaras dengan prinsip maqashid syariah dan mendukung keberlanjutan ekonomi rumah tangga dalam konteks ekonomi digital.
An Analysis of the Effectiveness of the Tax Volunteer Program in Improving Administrative Efficiency and Taxpayer Compliance at KPP Pratama Situbondo Ahmad Fathoni; Aditya Lutfi Sadewa; Aminatus Zahriyah
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1865

Abstract

Indonesia's stagnant tax ratio and declining taxpayer compliance have become major challenges to financing national development, particularly in regencies characterized by agrarian-coastal economies and low levels of tax literacy. This study aims to analyze the effectiveness of the Tax Volunteer Program in improving tax administration efficiency and individual taxpayer compliance at the Situbondo Primary Tax Office (KPP Pratama Situbondo). A comparative quantitative descriptive approach was employed using primary data collected through questionnaires administered to 50 individual taxpayers during the final week of the 2025 Annual Tax Return (SPT) filing period, complemented by direct observations throughout the tax assistance process. Secondary data were obtained from the Directorate General of Taxes' Annual Reports for 2024–2025. The findings reveal a substantial improvement following the increase in the number of tax volunteers from four in 2024 to thirteen in 2025. The number of taxpayers served increased from 1,564 to 4,490, representing a 287% increase. Service efficiency was maintained within an average processing time of 5–9 minutes despite the transition to the Coretax system. Taxpayer satisfaction was notably high, with 88% reporting being very satisfied and 12% satisfied with the services provided. The study also identified improvements in taxpayers' understanding of tax obligations, increasing from 65% to 79%, while the adoption rate of the e-Filing system reached 95.5%. Theoretically, these findings support the Slippery Slope Framework and the Theory of Planned Behavior, demonstrating that tax volunteers play a significant role in fostering taxpayer trust and strengthening perceived behavioral control. The study concludes that the Tax Volunteer Program is effective in enhancing tax administration efficiency and taxpayer compliance in regency-level jurisdictions and has the potential to serve as a replicable model for similar regions across Indonesia.
Model Pemberdayaan UMKM melalui Zakat Produktif: Studi Kasus Implementasi Program Z-Mart dan Z-Chicken BAZNAS Kabupaten Jember: Program Bantuan Modal usaha Z-Mart dan Z-Chicken BAZNAS Kabupaten Jember Aminatus Zahriyah; Citra Oriza Maulina Arianta; Faisya Saffa Kamila; Shinta Wulan Dari
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Catimore: Jurnal Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v4i1.291

Abstract

The MSME empowerment program through productive zakat is one of the crucial steps in improving the economic welfare of the community, especially for less fortunate MSME actors. This study focuses on the implementation of the Z-Mart and Z-Chicken programs initiated by BAZNAS Jember Regency as a model of MSME empowerment through productive zakat. The main objective of this program is to provide business capital, training, and mentoring to MSME actors so that they can develop their businesses further. This community service aims to analyze the implementation of the Z-Mart and Z-Chicken programs in empowering MSMEs in Jember Regency, as well as to identify factors that influence the success of the program. This study uses a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation from MSME actors who participated in the Z-Mart and Z-Chicken programs, as well as other related parties. The results of the study show that the Z-Mart and Z-Chicken programs have had a positive impact on MSME empowerment in Jember Regency. This program has succeeded in increasing the income, turnover, and business scale of MSME actors. In addition, this initiative also improves the managerial and entrepreneurial capabilities of MSME actors, showing that productive zakat can be an effective tool in supporting community economic growth.