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All Journal Journal of Governance Journal of Information System, Applied, Management, Accounting and Research
Saprudin Saprudin
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Social Sciences

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Peluang Dan Tantangan Pembelajaran Daring Pada Masa Pandemi Covid-19 Dalam Perspektif Mahasiswa Riyanto Wujarso; Saprudin Saprudin
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 4 (2021): JISAMAR, Volume 5, Nomor 4, November 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i4.440

Abstract

The almost two-year-long Covid-19 epidemic has altered the world order. This illness affects many spheres of life, including education. The government has a policy of restricting activities that involve direct human interaction. Learning that was previously conducted face-to-face in schools and on campuses is now conducted remotely, or through what is commonly referred to as online learning. This is done specifically to prevent and reduce the spread of the Covid-19 virus. The purpose of this study is to determine the advantages and disadvantages of online learning from the perspective of students. The study employed descriptive quantitative techniques on a sample of 253 STIE Jayakarta Jakarta students. The findings indicated that the majority of students attended online lectures from their homes, with the majority residing in Jabodetabek. Online education makes it easier to comprehend information and learning materials because the majority of these students are millennials who are already familiar with technology. However, the results of this study indicated that the majority of students believed that online learning was no better than offline or face-to-face instruction.
THE EFFECT OF BUSINESS DEVELOPMENT AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE (MSME CASE STUDY IN JAKARTA) Saprudin Saprudin; Anton Zulkarnain Sianipar; Riyanto Wujarso
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 1 (2021): JISAMAR : Volume 5, Nomor 1, February 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i1.335

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perkembangan usaha dan pengetahuan perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah. Sehingga akan diperoleh informasi mengenai kepatuhan wajib pajak dalam menjalankan kewajibannya dilihat dari faktor perkembangan usaha dan pengetahuan perpajakan wajib pajak tersebut. Populasi dalam penelitian ini adalah pelaku Usaha Mikro Kecil dan Menengah yang ada di Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling dan jumlah sampel yang diperoleh sebanyak 60 wajib pajak. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa secara parsial perkembangan usaha berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan perpajakan tidak beroengaruh terhadap kepatuhan wajib pajak. Namun secara simultan perkembangan usaha dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak. This study aims to determine the effect of business development and tax knowledge on taxpayer compliance of Micro, Small and Medium Enterprises. So that information will be obtained regarding taxpayer compliance in carrying out its obligations seen from the business development factors and tax knowledge of the taxpayer. The population in this study were the actors of Micro, Small and Medium Enterprises in Jakarta. The sampling technique in this study used random sampling and the number of samples obtained was 60 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially business development has an effect on taxpayer compliance and knowledge of taxation has no effect on taxpayer compliance. However, simultaneously, business development and tax knowledge affect taxpayer compliance.
Improving Local Government Performance Through Tax Optimization Riyanto Wujarso; Saprudin Saprudin; Anton Zulkarnain Sianipar; Revan Andhitiyara; Arie Martin Parulian Napitupulu
Journal of Governance Volume 7 Issue 1: (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v7i1.14535

Abstract

Abstract: Taxes play an important role in the functioning of the state, particularly in the implementation of development initiatives. Similar to taxes levied against the federal government, regional taxes play an important role in the performance of state and local government functions. Regional taxes are used for a variety of purposes, including regulation, budgeting, redistribution, resource allocation, and a combination of these. To be considered excellent, a local tax must, in principle, be able to enhance local revenue, which in turn improves the functioning of local government. As a result, initiatives to improve the functioning of local governments through the optimization of local tax collections are discussed in this paper. The descriptive qualitative method is being used in this investigation. It was discovered from the study's findings that a source of funding, which is primarily derived from local revenue (also known as PAD), is required for the implementation of autonomy and decentralization. Local taxes and levies should be used to fund PAD, but the contribution is currently small, accounting for only 16 percent of total PAD. Increased regional income can be achieved by maximizing the intensification of local tax collections and regional levies, which can be done in the case of attempts to improve regional performance, as previously stated.Keywords: Local Tax, Local Government, Performance, Local Revenue (PAD).
Co-Authors Anton Zulkarnain Sianipar Arie Martin Parulian Napitupulu Revan Andhitiyara Riyanto Wujarso Riyanto Wujarso Riyanto Wujarso