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Transfered Tax Knowledge to Improve Taxpayer Compliance: Transfered Tax Knowledge to Improve Taxpayer Compliance Nurcahyaning Dwi Kusumaningrum; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Tree Setiawan Pamungkas; Djoko Susilo
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously. Data analysis methods use SPSS software with a linear regression analysis, which is used to test the hypothesized influence of the taxpayer's level of science to pay tax compliance by both partial and simultaneous taxpayers, and See the magnitude of the coefficient. Based on the results the study concluded that in partial and simultaneous levels of taxpayer enforcement science has significant effect on the compliance of paying taxes by taxpayers.

Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java: Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java Venantya Asmandani; Tree Setiawan Pamungkas; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Nurcahyaning Dwi Kusumaningrum
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.701 KB)

The purpose of this research is to determine the use of e-filling of the quality of tax Reporting Services partially. This research used quantitative methods and data analysis methods use SPSS software with simple regression analysis, which is used to test tested hypotheses, partially, and to see the magnitude of the coefficient. Based on the results of research and discussion can be concluded that partial use of e-filling affects the quality of the annual tax reporting Service, But the direction is negative and is proven in analysis of SPSS test results with a significance value of 0.000 < from 0.05. Increasing the use of e-filling jointly by taxpayers for annual SPT tax reporting will decrease the quality of the annual SPT tax Reporting Service, the DGP server is still not able to accommodate so many access at one time so that often occurs errors or difficult to access due to the limitations of available brandwidth.

Model dan Strategi Kebijakan Investasi Sektor Pariwisata Untuk Pemerataan Pembangunan di Kabupaten Probolinggo Yeni Puspita; Margaretta Andini Nugroho
Journal of Tourism and Creativity Vol 5 No 2 (2021): Tourism and Creativity
Publisher : Diploma Travel Business, Faculty of Social and Political Science, Jember University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jtc.v5i2.27482

Taman Nasional Bromo Tengger Semeru (TNBTS), dipilih mewakili wisata Jawa Timur oleh Kementerian Pariwisata, namun investasi yang terealisasi belum dirasakan manfaatnya pada TNBTS dan masyarakat, kajian ini ingin melihat model dan strategi kebijakan investasi sektor pariwisata terhadap pembangunan ekonomi. Metode penelitian yang digunakan adalah kualitatif deskriptif yaitu melakukan wawancara pada pihak terkait dan melalukan kajian terhadap pelaksanaan investasi pada sektor pariwisata di Jawa Timur khususnya TNBTS. Bentuk investasi dalam sektor pariwisata adalah investasi dalam atraksi pariwisata, investasi dalam aksesbilitas pariwisata, investasi dalam amenitas pariwisata, dan investasi dalam ancillary pariwisata. Strategi investasi yang sustainable adalah rencana strategis yang berkelanjutan dengan menciptakan model 9 portofolio produk wisata itu untuk mendukung Atraksi; pembangunan aksesibilitas pariwisata di Jawa Timur, dengan cara pembenahan di sektor transportasi; pembangunan amenitas (fasilitas) pariwisata di Jawa Timur bisa dilakukan oleh pihak swasta; pelayanan tambahan harus disediakan oleh Pemerintah Daerah setempat.

Analysis of Economic Inequality In Banyuwangi Regency Yeni Puspita; Galih Wicaksono; Edy Wahyudi
MediaTrend Vol 17, No 2 (2022): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v17i2.17741

Banyuwangi Regency is one of the regencies in East Java that has a higher economic growth rate than East Java's economic growth. Likewise, the poverty rate in Banyuwangi in 2019 was 7.52 percent, this figure is much lower than the East Java Province average of 10.2 percent (Central Statistics Agency, 2019). Poverty in Banyuwangi Regency is contributed by several sub-districts, namely Kalibaru, Licin, Songgon, and Glenmore, where the percentage of poverty is above 10%, while other sub-districts such as Giri, Tegaldimo, and Sempu the percentage of the number of poor people is below 6%. This indicates the occurrence of economic inequality, where there are vertical and horizontal differences that cause disparities or uneven development. This study aims to see how the economic inequality in Banyuwangi Regency. The method used in this research is descriptive qualitative. The object of this research is all sub-districts in Banyuwangi Regency. The data is obtained by distributing questionnaires and conducting interviews with the Office which is directly related to indicators of economic inequality. The results of the study found that there were several sub-districts that still lacked the availability of health facilities and educational facilities, the Stunting Rate was still high in some sub-districts, the distribution of UMKM in the Banyuwangi district was evenly distributed, and there were several sub-districts whose UMKM had not yet developed, the number of unemployed was still scattered in several districts, The provision of social assistance still has the problem of mistargeting so that the achievement of the goal of social assistance is not achieved.

Reservacation: Aplikasi Berbasis Mobile Untuk Pengembangan Ekowisata Kampung Blekok Desa Klatakan Kendit Kabupaten Situbondo Menuju National Destination Tourism Yeni Puspita; fahrobby Adnan; Herman Cahyo Diartho; Rebecha Prananta; Edy Santoso
Majalah Ilmiah "PELITA ILMU" Vol 5, No 2 (2022): PELITA ILMU (DESEMBER 2022)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v5i2.303

Kampung Blekok terletak di Desa Klatakan, Kecamatan Kendit, Kabupaten Situbondo, Jawa Timur. Peraturan Bupati Situbondo No. 13 Tahun 2017 kawasan ini ditetapkan sebagai kawasan ekowisata mangrove dan burung air, bahkan dikategorikan 6 Desa Wisata Terbaik di Jawa Timur, Berdasarkan data Dinas Pariwisata Kabupaten Situbondo pada bulan Juni 2019, jumlah pengunjung Kampung Blekok sebesar 9.767 orang. Tingginya animo wisatawan sejauh ini belum diimbangi dengan layanan promosi dan reservasi yang optimal, sehingga mereka butuh sebuah media promosi berupa Website yang didalamnya memuat fitur pemesanan tiket (reservasi) sebelum wisatawan berkunjung ke Kampung Blekok. Pengabdian ini bertujuan untuk memfasilitasi pihak pengelola di Kampung Blekok dalam memberikan fasilitas informasi dan promosi terkait cara pemesanan untuk berkunjung dan menginap di homestay di Kampung Blekok. Rencana solusi permasalahan yang ditawarkan adalah dengan membangun aplikasi berupa Website yang memberikan gambaran kepada calon pengunjung tentang wisata kampung Blekok yang di dalamnya terdapat fitur reservasi. Metode pelaksanaan pengabdian yang dilakukan adalah dengan metode pengembangan perangkat lunak dan metode Focus Group Discussion (FGD), metode pembimbingan dan pendampingan oleh tim pelaksana pengabdian dengan pihak Pokdarwis Kampung Blekok, Website dapat diakses melaluihttps://wisatakampungblekok.com/ Luaran yang ditargetkan adalah pengembangan Kampung Blekok menuju salah satu national destination.

Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency Galih Wicaksono; Yeni Puspita; Lilis Setyaningsih; Boedijono Boedijono
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.559

The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.

Pengaruh Rasio Aktivitas terhadap Profitabilitas (Studi pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesai Tahun 2016 – 2021) Gabriella Titisnamia; Yeni Puspita
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.4815

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan yang dilihat dari working capital turnover, inventory turnover, receivable turnover, fixed assets turnover, dan total assets turnover terhadap profitabilitas (ROA) pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2021. Teknik sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dan didapat 3 perusahaan rokok dengan menggunakan data laporan keuangan triwulan, yang digunakan sebagai sampel penelitian. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil dari penelitian ini working capital turnover (WCTO) dan Receivable turnover (RTO) berpengaruh terhadap profitabilitas, sedangkan inventory turnover (ITO), fixed assets turnover (FATO), dan total assets turnover (TATO) tidak berpengaruh terhadap profitabilitas perusahan Rokok yang terdaftar di BEI tahun 2016 – 2021)

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Prakoso, Aryo; Wicaksono, Galih; Iswono, Sugeng; Puspita, Yeni; Bidhari, Sandhika Cipta; Kusumaningrum, Nurcahyaning Dwi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Kepatuhan wajib pajak dalam membayar pajak merupakan faktor penting bagi sebuah negara dalam pembangunan. Salah satu fungsi pajak merupakan sebuah alat untuk menyejahterakan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesadaran dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak, serta peran dari Pemerintah Kabupaten Banyuwangi dalam meningkatkan kepatuhan wajib pajak. Objek dari penelitian ini adalah wajib pajak restoran yang ada di Kabupaten Banyuwangi, dengan mengambil sampel sejumah 60 restoran. Penelitian ini menggunakan data sekunder, yaitu dengan cara membagikan kuesioner kepada wajib pajak restoran. Metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini adalah tingkat kesadaran dan pengetahuan wajib pajak secara bersama-sama berpengaruh signifikan terhadap tingkat kepatuhan. Namun secara parsial, hanya variabel tingkat pengetahuan wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

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