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All Journal Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Himawan, Sukarno
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Economics, Econometrics & Finance

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Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu Mukoffi, Ahmad; Sulistiyowati, Yayuk; Himawan, Sukarno; Kontesa , Karolina
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.17339

Abstract

Taxpayer compliance is based on the trust in tax officers who are not corrupt and the fairness obtained from paying taxes. Obedient Taxpayers are obedient and fulfill and carry out their tax obligations by the provisions of tax laws and regulations. This study aims to determine the effect of tax corruption and tax justice variables on individual taxpayer compliance. This research was conducted at the Tax Office (KPP) Batu. The type of data used in this research is descriptive quantitative data using purposive sampling method as a data collection technique and distributing questionnaires as a research data collection technique. At the same time, the sample used in this study was 95 individual taxpayers. The study results stated that significantly and partially, the tax corruption variable affected the compliance of individual taxpayers at the Batu Tax Service Office (KPP).
ANALISIS KINERJA KEUANGAN DAN STRATEGI KEUANGAN UMKM UD BERKAH PADA MASA PANDEMI COVID-19 DI KOTA BATU Sulistyowati, Yayuk; Himawan, Sukarno; Ngara, Peningsi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.4437

Abstract

Sebagai sebuah perspektif, Monetary Execution berharap mendapatkan gambaran yang jelas tentang keadaan data keuangan dan bisnis. Pentingnya menyusun strategi keuangan sebagai bentuk pengambilan keputusan untuk memastikan keberlangsungan bisnis dalam menghadapi pandemi Covid-19. Strategi keuangan dan kinerja UMKM UD Berkah di Kota Batu pada masa pandemi Covid-19 menjadi fokus kajian ini. Penelitian yang dilakukan merupakan penelitian mengunakan metode kualitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data sekunder berupa laporan keuangan UMKM  UD Berkah Kota Batu tahun 2020-2021 dan data primer berupa hasil wawancara dengan pemilik UMKM. Analisa data yaitu cara deskripsi mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian membuktikan bahwa kinerja keuangan pada UMKM UD Berkah Kota Batu dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya. Strategi yang diterapkan UMKM UD Berkah Kota Batupada masa pandemi Covid-19 yaitu mengurangi kegiatan produksi, melakukan kerjasama dengan kemitraan dan menerima pesanan secara online dari pelanggan di seluruh Indonesia, melakukan pemotongan gaji karyawan saat adanya peraturan PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat) dari pemerintah dan membuat laporan keuangan sebagai landasan informasi pendapatan usaha. Kinerja keuangan pada UMKM UD Berkah Kota Batupada masa pandemi Covid-19 dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya, hal tersebut.  
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Himawan, Sukarno; Sulistyowati, Yayuk; Sularsih, Hermi; Yahfetson Boru, Aloysius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Co-Authors Ahmad Mukoffi Ahmad Mukoffi, Ahmad Kontesa , Karolina Ngara, Peningsi Sularsih, Hermi Sulistiyowati, Yayuk Yahfetson Boru, Aloysius Yayuk Sulistyowati