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All Journal AKUNTABILITAS Jurnal Akuntansi dan Pajak Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Penelitian IPTEKS Jurnal Abdidas Abdi Kami : Jurnal Pengabdian Kepada Masyarakat juremi: jurnal riset ekonomi prosiding seminar nasional Jurnal Visi Manajemen (JVM) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Ilmiah Ekonomi dan Manajemen ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Nur Kholis
Sekolah Tinggi Ilmu Ekonomi (STIE) Surakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK UMKM DI SOLO RAYA Widya Putri Purwanto; Nur Kholis
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.557 KB)

Abstract

The decrease in the ratio of tax’s compliance has an effect on tax income. So the purpose in this research was to determine the effect of taxpayer’s environment, taxpayer’s age, taxpayer’s gender, and the modernization of the tax system on SME taxpayer’s compliance in Solo Raya. Sampling method used purposive sampling technique for 96 SME with the parameters of having a culinary enterprise in Solo Raya. The data source was from primary data through questionnaire then processed by using multiple linear regression analysis and processed using SPSS ver 19. The result shows that environment, age difference, gender, and the modernization of the tax system has significant effect on tax compliance. On the other hand, taxpayer’s environment, taxpayer’s age, taxpayer’s gender, and modernization of the tax administration system has significant effect simultaneously. Keywords: tax compliance, taxpayer’s environment, age, gender, modernization of the tax administration
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN PERTAMBANGAN DI INDONESIA Nur Kholis; Ida Ayu Kade R. K; Hestin Mutmainah
Jurnal Visi Manajemen Vol. 7 No. 2 (2021): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.168 KB) | DOI: 10.56910/jvm.v7i2.163

Abstract

Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi agresivitas pajak perusahaan pertambangan di Indonesia dengan menggunakan variable penelitian pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di bursa efek indonesia mulai tahun 2014-2018 dengan menggunakan teknik purposive sampling dalam pengambilan sampel. Penelitian ini merupakan penelitian Kuantitaif dengan Teknik analisis data menggunakan analisis regresi berganda. Hasil dari penelitian diperoleh variabel pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen berpengaruh signifikan secara parsial terhadap tingkat agresivitas pajak perusahaan.
Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak Nur Kholis; Lintang Kurniawati
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28588

Abstract

that are used for national development and also the community’s economy. People’s non-compliance in carrying out their tax obligations has long been in the spotlight in Indonesia.The purpose of this study is to provide empirical evidence about the factors that influence the perception of MSME taxpayers in committing tax evasion using the variabels of Justice, Tax Sanctions, Taxation System, Disobedience Attitudes, and Discrimination Attitudes. Using 60 sample of taxpayers of Small and Medium Enterprises in Sukoharjo by sampling using random sampling of taxpayers registered at KPP Pratama Sukoharjo and using the SPSS 25 analysis tool. The results showed that the variabel of justice, tax sanctions, taxation system, taxpayer disobedience had a positive and significant effect on Tax evasion and Discrimination Attitudes had a negatif and significant effect on Tax evasion for Small and Medium Enterprises taxpayers.
FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING DI KOTA SURAKARTA Caroline Ayunita Vivi Pratiwi; Nur Kholis
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 4: Januari 2023
Publisher : Bajang Institute

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Abstract

This research was carried out to find out what variables influenced WPOP's interest in e-filing in Surakarta City. Perceptions of convenience, perceptions of usefulness, readiness of information technology, and social factors are variables that are taken into account. A total of 363 WPOP recorded and active in the KPP Pratama Surakarta area identified respondents' answers to the questionnaire. The SPSS version 22 program is used to carry out descriptive statistical tests, validity tests, reliability tests, classical assumption tests, and hypothesis tests on questionnaire data. The conclusion of this study is that the behavioral implications of e-filing for WPOP are influenced by Perception of Ease (X1), Perception of Usability (X2), and Social Factors (X4), while Information Technology Readiness (X3) has no effect.
Peningkatan Literasi Keuangan, Kepatuhan Perpajakan, Dan Tata Kelola PT ESA Rosita Rosita; Ida Ayu Kade Rachmawati Kusasih; Astuning Saharsini; Nur Kholis; Caroline Ayunita Vivi Pratiwi
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 1 No 2 (2022): Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v1i2.20

Abstract

Pengabdian ini dilaksanakan di PT ESA. Tujuan pelaksanaan pengabdian ini untuk memberikan pengarahan dan pendampingan kepada mitra tentang pengelolaan Sumber Daya Manusia (SDM), perpajakan, dan akuntansi. Dari hasil observasi, PT ESA menghadapi beberapa permasalahan seperti belum memiliki desain struktur organisasi yang jelas sehingga dalam pengeloaan SDM belum dikelola dengan baik, belum mendaftar sebagai Pengusaha Kena Pajak, serta belum menyusun pembukuan dan laporan keuangan sesuai Standar Akuntansi Keuangan. Tim Pengabdi memberikan pengarahan dan pendampingan kepada PT ESA sehingga saat ini PT ESA sudah memiliki struktur organisasi. Dalam bidang perpajakan, PT ESA sudah mengetahui mekanisme dan prosedur dalam mendaftar sebagai Pengusaha Kena Pajak. PT ESA juga menyadari akan pentingnya menerapkan akuntansi dalam berbisnis dengan membuat pembukuan dan laporan keuangan yang terstandarisasi. PT ESA dapat menghitung harga pokok produksi dengan akurat sehingga PT ESA dapat menghitung laba dengan tepat. Dengan begitu PT ESA dapat menggunakan informasi akuntansi untuk pengambilan keputusan baik dalam bidang pajak maupun menilai kinerja keuangan.
PENGARUH KOMPETENSI, AKUNTABILITAS, MORALITAS INDIVIDU, TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Lusi Apriliyani; Nur Kholis
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.178

Abstract

Preventing fraud in managing village funds is important in implementing village governance. This research aims to analyze the influence of individual competence, accountability and morality on fraud prevention. The research was carried out by distributing questionnaires to village officials in Grogol District, Sukoharjo, which consists of 14 villages. The source of data obtained in this research is primary. The data collection technique in this research is through a questionnaire. The sampling method in this research was Saturated Sampling of 98 respondents. The results of this research are that Competence, Accountability and Individual Morality have a positive effect on preventing fraud in managing village funds. Keywords: Competence, accountability, and individual morality to prevent fraud
PENGUATAN PEMBERDAYAAN EKONOMI KREATIF AGUNG HANDYCRAFT DESA KLEPU KECAMATAN CEPER KABUPATEN KLATEN Nur Kholis; Hestin Mutmainah; Ida Ayu Kade Rachmawati Kusasih
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2021): (Februari 2021)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/abdi_kami.v4i1.470

Abstract

Covid-19 has a big impact on all groups, from the government to MSMEs. The smaller the opportunity to work, eventually many people have to rethink to pay for their lives. During this time of pandemic, home businesses are growing rapidly, one of which is Mr. Agung Santoso who is a Handycraft craftsman. n implementing the Tri Dharma and having a vision and mission, Surakarta's high school of economics always provides assistance to MSME craftsmen around Solo Raya in improving the creative economy. Introduction to entrepreneurship, e-marketing and introduction to management and finance which are the main targets in the development of the Agung Handycraft business.
Co-Authors Andri Veno Astuning Saharsini Caroline Ayunita Vivi Pratiwi Eka Dewi Sumarmawati Heri Susanto Heri Susanto Hestin Muthmainah Hestin Mutmainah Hestin Mutmainah Ida Ayu Kade R. K Ida Ayu Kade Rachmawati K Ida Ayu Kade Rachmawati Kusasih, Ida Ayu Lintang Kurniawati Lusi Apriliyani Novitasari Novitasari Rosita Rosita Rosita Rosita Sulastri Sulastri Tulus Prijanto Widya Putri Purwanto