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The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Service Quality on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency During the Covid-19 Pandemic: Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo Pada Masa Pandemi Covid-19 Wulansari, Ema Dwi; Dewi, Santi Rahma
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.289 KB) | DOI: 10.21070/ijler.v16i0.811

Abstract

This study aims to determine Taxpayer Knowledge, Taxpayer Awareness and Service Quality Against Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 50 respondents using random sampling technique as a sampling technique. The population of this study were residents of the Jabaran village of Kapas Melati Hamlet who used motorized vehicles. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, multiple linear regression test, coefficient of determination test and t test using SPSS. v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, taxpayer knowledge has a significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, and service quality has a significant effect on motor vehicle taxpayer compliance.
The Effect Of Moral Reasoning, Socioeconomic Status And Education Level on The Ethical Perception of Accounting Students With Love Of Money as an Intervening Variable: Pengaruh Moral Reasoning, Status Sosial Ekonomi dan Tingkat Pendidikan Terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love Of Money Sebagai Variabel Intervening Putri, Pungky Maulidiyah; Dewi, Santi Rahma
Indonesian Journal of Education Methods Development Vol. 17 No. 4 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i.680

Abstract

This study aims to determine the effect of moral reasoning, socioeconomic status and level of education on ethical perceptions of accounting students, whether love of money is able to mediate moral reasoning, socioeconomic status and education level on ethical perceptions of accounting students. This research uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results show that (1) There is a significant influence of Moral Reasoning on the ethical perceptions of accounting students, (2) Socio-Economic Status has a significant effect on the ethical perceptions of accounting students. , (3) Education level has a significant effect on ethical perceptions of accounting students, (4) Moral Reasoning has a significant effect on Love of money, (5) Socio-economic status has a significant effect on Love of money, (6) Education level has a significant effect on Love of money , (7) Moral Reasoning, Socio-Economic Status and Education Level on Students' Ethical Perceptions”. In the test, the results obtained stating that the hypothesis can be accepted and proven, (8) Love of money is able to mediate moral reasoning on ethical perceptions of accounting students, (9) Love of money is able to mediate socioeconomic status on ethical perceptions of accounting students, (10) Love of money is able to mediate the level of education on the ethical perception of accounting students.
The Effect of Liquidity and Profitability on Stock Prices With Dividend Policy as Moderation in Manufacturing Companies Listed on the Stock Exchange in 2016-2018: Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2016-2018 Mardianti, Any; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4032.865 KB) | DOI: 10.21070/ijins.v16i.558

Abstract

This study aims to determine the effect of liquidity, and profitability on stock prices with dividend policy as a moderating variable on the Indonesia Stock Exchange in 2016 – 2018. The method used is purposive sampling and produces 38 sample companies, so the total research data is 114 data. Hypothesis testing is done by using multiple linear regression analysis and regression analysis. The results show that liquidity has a significant positive effect on stock prices, profitability has a significant positive effect on stock prices, dividend policy has a significant positive effect on stock prices. Dividend policy weakens the relationship between liquidity and firm value. Dividend policy strengthens the relationship between profitability and firm value. The results of the coefficient of determination test show that the independent variable, moderating variable and the interaction of the two variables are only able to explain the dependent variable by 22.9%, while the remaining 78.1% is explained by other variables not explained in this study.
Analysis of Village Financial Management Implementation in Village Fund Allocation (ADD): Analisis Implementasi Pengelolaan Keuangan Desa Dalam Alokasi Dana Desa (ADD) Hardyanti, Yunita Rachma; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.691 KB) | DOI: 10.21070/ijins.v20i.725

Abstract

This study aims to determine the application of Village Fund Allocation (ADD) management and the obstacles to implementing Village Fund Allocation (ADD) management in Jiken Village, Tulangan District, Sidoarjo Regency and how to overcome them. This research uses a qualitative approach. This research was conducted by using descriptive analysis method. Data collection was carried out by interview, observation, and documentation. The data analysis was carried out in accordance with the theory put forward by Miles and Hubberman. The results showed that: (1) Village financial management, in this case the Village Fund Allocation (ADD) of Jiken Village, Tulangan District, Sidoarjo Regency, there are several things that are not in accordance with Permendagri No.113 of 2014 concerning village financial management; (2) Constraints in implementing the management of ADD Desa Jiken Ke. Reinforcement District. Sidoarjo is a planning synchronization between the village and sub-district levels; and (3) Limited village allocation funds, as well as a lack of socialization. The way to overcome these obstacles is to coordinate so that village and sub-district planning is synchronized, carry out evaluations regarding the effectiveness and efficiency of ADD, and increase socialization to the community by holding open meetings and other meeting activities so that it can be interspersed with socialization about ADD.
Analysis of Calculation of Income Tax (PPH) for 21 Permanent Employees: Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pegawai Tetap Aswijayanti, Putri; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2730.11 KB) | DOI: 10.21070/ijins.v21i.776

Abstract

This study aims to analyze the Calculation of Income Tax (PPH) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. The object of this research is the Analysis of Income Tax Calculation (Pph) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study indicate that in the procedure for applying the calculation of Article 21 income tax to the income of permanent employees, there is a difference between the calculation of the Article 21 income tax payable according to CV. Global Mulya Persada with the number of calculations according to the Calculation of Income Tax Article 21 which refers to the Income Tax Law no. 36 of 2008. CV. Putri Jaya Persada still uses the old 2015 PTKP tariff. In fact, in 2016 there was a new PTKP as stipulated in the Minister of Finance regulation PMK-101/PMK.010/2016 which is valid until now. As a result, it can be seen that the amount of PPh 21 deposited by CV. Putri Jaya Persada experienced overpayment. CV. Putri Jaya Persada also does not impose fines on permanent employees who do not have an NPWP. In the application of the calculation of PPh Article 21 to the income of permanent employees, it can be seen that the total amount of PPh 21 deposited by CV. Conscience is still underpaid. This is because employee meal allowances are not included as an addition to gross income. Whereas according to the Taxation Law no. 36 of 2008, the meal allowance is one of the components to increase gross income.