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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.
PELAYANAN JASA SERVIS MOBIL DALAM MENINGKATKAN KEPUASAN PELANGGAN (STUDY KASUS DI BENGKEL CHANDRA MOTOR SPOORING BOYOLALI) Kusuma, Taufiq Chandra; Hegy Suryana, Alean Kistiani; Puji Rahayu, Listyowati; Safitri, Unna Ria; Purwanto, Hari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.614

Abstract

Memberi pelayanan karyawan harus bersikap baik dalam pelayanan yang mereka suguhkan, tidak hanya itu juga harus memiliki ketepatan waktu yang cepat, efektif dan selesai terhadap pelayanan yang diberikan ke konsumen, membuat pelanggan maupun konsumen bahagia dengan pengalamannya disini dan pelayanan yang berkesan baik dan memuaskan diberikan perusahaan itu adalah sikap dasar prinsip usaha yaitu melayani. Penelitian ini merupakan penelitian kuantitatif yang metode survey untuk mendapatkan data primer. Intrumen penelitian berisi sejumlah pertanyaan di mana jawaban yang disediakan merupakan jawaban yang terukur dengan skala likert. Data yang diperoleh kemudian dianalisis dengan SPSS pada taraf kepercayaan 95% sehingga mampu menjawab hipotesis penelitian. Hasil analisis penelitian menyatakan bahwa setiap butir pernyataan di instrumen penelitian yang digunakan adalah valid dan reliabel. Hasil uji asumsi klasik menyatakan bahwa data yang terkumpul terdistribusi normal (sig 0,200 > 0,05), tidak terjadi multikolinearitas di mana nilai VIF untuk variabel X1, X2, X3, X4, X5, masing-masing adalah 1,863; 3,058; 2,708; 2,459; 1,581. Sementara itu, nilai Tolerance untuk masing-masing variabel X1, X2, X3, X4, X5 adalah 0,537; 0,327; 0,369; 0,407; 0,633. Hasil uji autokorelasi adalah tidak terjadi autokorelasi dU<d<4-dU (1,65<2,182<4-1,44). Hasil uji t menyatakan bahwa reliabiliti, responsiveness, assurance, dan empathy secara parsial tidak berpengaruh signifikan terhadap kepuasan pelanggan, sedangkan tangibles secara parsial berpengaruh terhadap kepuasan pelanngan. secara parsial berpengaruh signifikan terhadap keputusan pembelian. Hasil uji F menyatakan bahwa reliabiliti, responsiveness, assurance, empathy, dan tangibles secara simultan berpengaruh signifikan terhadap kepuasan pelanggan. Kesimpulan dari penelitian antara lain reliabiliti, responsiveness, assurance, dan empathy secara parsial tidak berpengaruh signifikan terhadap kepuasan pelanggan, sedangkan tangibles secara parsial berpengaruh terhadap kepuasan pelanngan. secara parsial berpengaruh signifikan terhadap keputusan pembelian. Hasil uji F menyatakan bahwa reliabiliti, responsiveness, assurance, empathy, dan tangibles secara simultan berpengaruh signifikan terhadap kepuasan pelanggan.
PENGARUH FASILITAS KANTOR, MOTIVASI KERJA, DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA KECAMATAN BANYUBIRU KABUPATEN SEMARANG (Studi Kasus Di Desa Gedong, Kebumen, Dan Rowoboni) Royani, Sardevi Ita; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani; Purwanto, Hari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1110

Abstract

ABSTRACT The purpose of this study was to determine office facilities, work motivation, and work discipline on the performance of village officials in Banyubiru District, Semarang Regency. The population in this study is 60 (sixty) village officials. Sampling using saturated or census sampling technique, the research method used is quantitative methods. testing data instruments with validity and reliability tests, data analysis using normality tests, heteroscedasticity tests, autocorrelation tests, multicollinearity tests, with Durbin Watson tests and hypothesis testing to find out between variables that have a significant relationship. The results showed that the multiple regression analysis obtained the equation: Y = 23.183 + 0.094 + 0.196 + 0.011 + e. The F test shows that it is significant 0.187. Partially (t test) office facilities variable obtained a significance of 0.000, work motivation variable obtained a significance of 0.491 and work discipline variable obtained a significance of 0.928. The coefficient of simultaneous determination (R2) between office facilities, work motivation, and work discipline on the performance of village officials is 0.032 or 3.2%. it can be concluded that all independent variables simultaneously affect the dependent variable. Keywords: Office facilities, work motivation, work discipline, performance.
PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali) Sufiyanto, Riyan; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Dwi Pratiwi, Yunita; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1115

Abstract

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.
PENGARUH LATAR BELAKANG PENDIDIKAN PENGALAMAN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KANTOR BPBD KABUPATEN BOYOLALI Pambuko, Indrayana Putro; Hegy Suryana, Alean Kistiani; Safitri, Unna Ria; Purwanto, Hari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1131

Abstract

The purpose of this study was to assess (1) the effect of educational background on employee performance, (2) the effect of work experience on employee performance, (3) the effect of motivation on employee performance, and (4) the effect of educational background and work experience on employee performance .The causal research approach is taken in this study. The sample of this study were all employees of the Boyolali Regency BPBD office, totaling 54 people. The data comes from the results of employee questionnaires and is assessed using multiple linear regression analysis techniques.The research results obtained show that (1) educational background affects employee performance can be seen from p-value = 0.037 < a = 0.05 (2) work experience does not affect employee performance can be seen from p-value = 0.696 > a = 0.05 (3) motivation affects employee performance can be seen from p-value = 0.002 <0.05 (4) educational background and work experience affect employee performance can be seen from p-value = 0.000 < 0.05.
ANALISIS PENGARUH IKLAN, VARIAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN ROTI BROWNIES PADA TOKO AMANDA BROWNIES DI BOYOLALI Khumairoh, Sindy; Rahayu, Listyowati Puji; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani; Sri Anggorowati, Luki
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1155

Abstract

This study aims to determine whether Instagram social media ads, product variants and service quality affect purchasing decisions at Amanda Brownies Boyolali branch. The population in this study was consumers who were Amanda Brownies Boyolali branch. Data collection techniques through the distribution of questionnaires with a sample of 97 respondents. The research method used is quantitative method. Testing of data instruments is carried out with validity tests and reality tests, for data analysis used normality tests, multicollinearity tests, heterokedasticity tests, and hypothesis tests to find out whether the variables have a significant relationship. The results of the study partially show that the advertising variable with the value of sig. 0.822 > 0.05 which means insignificant. While the variable product variant with sig value. 0.071 > 0.05 which means insignificant and quality of service with S value. 0.000 < 0.05 which means significant. The results of the study with the calculation of the F-test obtained the sig value. (0.000) < 0.05 which means that advertising variables, product variants and service quality simultaneously influence purchasing decision variables. Based on the calculation of the Adjusted Rsquare value, it shows that advertising variables, product variants and service quality together are able to explain service decision variables with a value of 0.504 or 50.4%.