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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Engineering, Science and Information Technology
Hegy Suryana, Alean Kistiani
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Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation

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PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WPOP PERIODE 2019-2023 (STUDI KASUS PADA KPP PRATAMA BOYOLALI ) Nurrochim, Muhammad Abdul; Hegy Suryana, Alean Kistiani; Dwi Pratiwi, Yunita Niqrisah
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i2.1595

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-filling, tingkat pemahaman perpajakan dan sanksi perpajakan terhadap kepatuhan pelaporan SPT tahunan wajib pajak orang pribadi di KPP Pratama Boyolali. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 100 responden. Analisis data dilakukan menggunakan SPSS versi 26. Hasil penelitian uji hiopotesis atau uji t menunjukkan bahwa tingkat pemahaman perpajakan memiliki pengaruh signifikan terhadap kepatuhan pelaporan SPT tahunan WPOP yaitu sebesar 0,000 < 0,05 sementara sanksi penerapan e-filling dan perpajakan tidak berpengaruh signifikan yaitu sebesar 0,384 > 0,05 dan 0,464 > 0,05. Uji simultan menunjukkan bahwa ketiga variabel independen secara bersama-sama memiliki pengaruh signifikan terhadap kepatuhan pelaporan SPT tahunan WPOP. Koefisien determinasi menunjukkan 0,553 jika di hitung dengan rumus determinasi maka hasil yang di dapatkan 0,553 x 100% = 56,7% bahwa variabel independen mampu menjelaskan sekitar 55,3% variabilitas dalam kepatuhan pelaporan SPT tahunan. Studi ini memberikan wawasan penting bagi aparat pajak dalam meningkatkan kepatuhan pajak melalui penerapan e-filling, peningkatan pemahaman perpajakan dan pemberian sanksi perpajakan. Kata Kunci: SPT Tahunan, E-filling, Pemahaman Perpajakan dan Sanksi Perpajakan. ABSTRACT This research aims to determine the effect of implementing e-filling, the level of understanding of taxation and tax sanctions on compliance with individual taxpayers' annual SPT reporting at KPP Pratama Boyolali. The research method used was quantitative by collecting data through questionnaires distributed to 100 respondents. Data analysis was carried out using SPSS version 26. The results of the hypothesis test or t test showed that the level of understanding of taxation had a significant influence on compliance with WPOP annual SPT reporting, namely 0.000 < 0.05, while sanctions for implementing e-filling and taxation had no significant effect, namely 0.384 > 0.05 and 0.464 > 0.05. The simultaneous test shows that the three independent variables together have a significant influence on WPOP annual SPT reporting compliance. The coefficient of determination shows 0.553. If calculated using the determination formula, the results obtained are 0. 553 x 100% = 56.7%, meaning that the independent variable is able to explain around 55.3% of the variability in annual SPT reporting compliance. This study provides important insights for tax officials in increasing tax compliance through implementing e-filling, increasing understanding of taxation and providing tax sanctions. Keywords: Annual SPT, E-filling, Understanding Taxation and Tax Sanctions.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (DD) DALAM PENINGKATAN PEMBANGUNAN FISIK DESA TAWANG KECAMATAN SUSUKAN KABUPATEN SEMARANG Handayani, Titik; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Markhumah, Umatun; Shukor Harun , Mohd
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1081

Abstract

The purpose of this study was to analyze the effectiveness of village fund management in increasing the physical development of Tawang Village. The method used in this research is descriptive with a quantitative approach. Data obtained through observation, interviews and documentation. The data processed is sourced from the APBDesa and Tawang Village APBDes Realization Report relating to physical development for the 2019-2022 period. The calculation technique used is the effectiveness ratio. The results of the study show that the management of village funds in increasing the physical development of Tawang Village is at an effective level with the results of the effectiveness ratio in 2019 to 2022 showing 100%. Apart from that, interviews conducted with several informants also showed that the management of village funds starting from the planning, implementation, administration, reporting and accountability stages had been carried out by the government properly and there was real/physical evidence of government performance.
ANALISIS PENERAPAN MARKETING MIX TERHADAP PENJUALAN (Studi Kasus Pada Ruwat Coffee Boyolali) Zalukhu, Yufinus; Hegy Suryana, Alean Kistiani; Rahayu, Listyowati Puji
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1107

Abstract

Wash reason for this study was to decide the impact of the advertising blend, to be specific item, value, spot, and advancement deals on sales at Ruwat Coffee Boyolali, and to find out which one is the most dominantBaT. the impact between item, value, advancement, and area on client deals at Ruwat Espresso in Boyolali. The populace in this study were all clients at Ruwat Espresso Boyolali and the quantity of tests in the review were 100 guest respondents.In view of the consequences of the t test, it was gotten that the item factor didn't essentially affect deals, the cost variable fundamentally affected deals, the area variable didn't altogether affect deals, the advancement variable impacted deals.While the F test along with item, value, area, and advancement essentially affect deals. The aftereffects of the investigation of the coefficient of assurance (????2) obtained Adjusted Rsquare (R2) of 0.829. Means that variations in changes in sales variables can be explained by product, price, location, and promotion of 82.9%. While the remaining 17.1% is explained by other variables outside the model, from the results of the analysis it is known that the most dominant factor influencing consumer satisfaction is promotion, this is because promotion has a t-count value of 0.001 compared to other variables, namely price of 0.005 , location of 0.126, promotion of 0.055.This proves the hypothesis which states "allegedly the most dominant promotion to sales at Ruwat Coffee Boyolali is proven to be true, because the most dominant is promotion.
Co-Authors Assery, Syeh Dwi P, Yunita Niqrisah Dwi Pratiwi, Yunita Dwi Pratiwi, Yunita Niqrisah Hari Purwanto Kasworowati, Terate Ayu Khumairoh, Sindy Kusuma, Taufiq Chandra LAHUDDIN, ABDUL HARIS Malini Lubis, Fatimah Markhumah, Umatun Nurdiani, Tanti Widia Nurrochim, Muhammad Abdul Pambuko, Indrayana Putro puji rahayu, listyowati Rahayu, Listyowati Puji Rahmasari, Noviyati Royani, Sardevi Ita Safitri, Unna Ria Shukor Harun , Mohd Sri Anggorowati, Luki Sufiyanto, Riyan Titik Handayani, Titik tri wahyuni Triatmaja, Nur Asih Widyastuti, Tami Wulandari, Amy Zalukhu, Yufinus