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Pengaruh Penerapan E-Bupot Unifikasi dan E-Form terhadap Kepatuhan dalam Pelaporan Pajak Penghasilan : (Studi Empiris Klien Kantor Konsultan Pajak Edwin Suwandhy Semarang) Fatasya Adelia Shifarani; Agus Hariyanto
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.310

Abstract

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.
Aplikasi Nanoteknologi pada Energi Terbarukan untuk Peningkatan Efisiensi Sistem Penyimpanan Energi Agus Hariyanto; Rosiana Romadon
Journal of New Trends in Sciences Vol. 1 No. 2 (2023): Mei: Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v1i2.763

Abstract

This research explores the role of nanotechnology in enhancing energy storage systems for renewable energy applications. The study aims to evaluate the potential of nanomaterials, including carbon nanotubes, graphene, and fullerenes, in improving the performance of energy storage devices, specifically batteries, by focusing on their ability to enhance energy conversion efficiency, storage capacity, and battery lifespan. A case study was conducted using a prototype battery incorporating these nanomaterials, connected to a photovoltaic system to simulate real-world energy production conditions. The methodology included testing key parameters, such as energy conversion efficiency, charging time, and battery degradation through multiple charge-discharge cycles. The findings showed a significant improvement in energy conversion efficiency, with the nanomaterial-based batteries outperforming conventional batteries by up to 20%. Additionally, the nanomaterial-based batteries demonstrated an increased storage capacity and longer cycle life, maintaining performance after hundreds of charge-discharge cycles. Nanomaterials contributed to these improvements by enhancing electrical conductivity, reducing internal resistance, and preventing degradation that typically occurs in conventional batteries during prolonged use. Furthermore, nanostructured coatings on the electrodes were found to improve light trapping and anti-reflection capabilities, which directly contributed to the higher efficiency of the battery. This research highlights the transformative potential of nanotechnology in energy storage systems, offering a promising solution to the intermittency challenges of renewable energy sources such as solar and wind. The study also suggests that further research is needed to explore other nanomaterials, scale up the technology for industrial applications, and integrate smart energy management systems to optimize energy storage in renewable energy systems.
Pengenalan Perguruan Tinggi Kedinasan Politeknik Perkeretaapian Indonesia Madiun pada Siswa SMK Negeri 1 Ngawi dengan Metode Ceramah Interaktif Teguh Arifianto; M. Afif Amalul Arifidin; Sunaryo, Sunaryo; Rafi Hafizh Hawari; Ario Bomantara Wijayanto; Agil Pranutianingrum; Agus Hariyanto; Eko Yunianto Adi Cahyono; Lamijan
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 2 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i2.1672

Abstract

Kegiatan pengenalan perguruan tinggi kedinasan Politeknik Perkeretaapian Indonesia Madiun dilakukan oleh tim penulis yang bekerja sama dengan SMK Negeri 1 Ngawi. Kegiatan ini dilaksanakan di SMK Negeri 1 Ngawi pada tanggal 22 Januari 2024. Tujuan dari kegiatan ini adalah untuk memberikan minat, wawasan, dan partisipasi siswa tentang peran dan pentingnya perguruan tinggi kedinasan khususnya Politeknik Perkeretaapian Indonesia Madiun dalam memajukan sektor transportasi khususnya di bidang perkeretaapian, menghasilkan tenaga kerja yang profesional dan berkualitas, dan siap untuk bekerja di industri perkeretaapian. Oleh karena itu, pengenalan perguruan tinggi kedinasan memberikan siswa pemahaman yang lebih baik tentang program pendidikan, persyaratan masuk, prospek karir, dan fasilitas yang tersedia di Politeknik Perkeretaapian Indonesia Madiun.