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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Jurnal Kebijakan Publik Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Jurnal Keteknikan Pertanian Tropis dan Biosistem Majalah Ilmiah MOMENTUM JURNAL KOLABORASI Jurnal IPTEK-KOM (Jurnal Ilmu Pengetahuan dan Teknologi Komunikasi) Jurnal Pendidikan Ekonomi JWP (Jurnal Wacana Politik) Scientific Journal of Reflection : Economic, Accounting, Management and Business PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA BHUMI: Jurnal Agraria dan Pertanahan Inovasi: Jurnal Ilmiah Ilmu Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Budimas : Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Widyaparwa MAP (Jurnal Manajemen dan Administrasi Publik) Riwayat: Educational Journal of History and Humanities Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Publikasi Teknik Informatika
Darmanto Darmanto
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PENGARUH PEMAHAMAN SISTEM ADMINISTRASI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN DENGAN TINGKAT KEPUASAN WAJIB PAJAK PADA FORMULIR  1721-A2 SEBAGAI VARIABEL INTERVENING: (STUDI KASUS KABUPATEN BOYOLALI) Ardila Setyowati; Maya Widyana Dewi; Darmanto Darmanto
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v3de9977

Abstract

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.
Implementation of Qanun Gayo Lues Number 15 of 2013 Concerning Regional Spatial Planning in the Field of Agricultural Areas Rajemi Rajemi*; Dahlan A. Rahman; Darmanto Darmanto
Riwayat: Educational Journal of History and Humanities Vol 7, No 3 (2024): July, Educational and Social Issue
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i3.40588

Abstract

The Qanun of the Spatial Planning Plan of Gayo Lues Regency Number 15 of 2013 in the agricultural sector was prepared as a basis for the development and development of agricultural areas in Gayo Lues Regency. The purpose of this study was to analyse the implementation of the Qanun RTRW of 2013 in Gayo Lues Regency by focusing on agricultural designation areas and obstacles in implementing it. The theory used is the theory of policy implementation according to Edward III with four implementation indicators including communication, resources, disposition and bureaucratic structure. The type of research uses a qualitative descriptive approach. The results of the study indicate that the Implementation of the Qanun RTRW of 2013 in Gayo Lues Regency is still not optimal. This is caused by the inconsistent spatial planning with the use of space, the inconsistent spatial planning with planning documents, and the less than optimal participation of the Community in the use and utilization of Agricultural Areas. Obstacles in implementing the Qanun RTRW of Gayo Lues Regency in 2013 include the absence of a strong political commitment from the local government in terms of providing an adequate budget, simplifying regulations, lack of coordination between related government agencies and low public awareness.
RANCANG BANGUN PROTOTYPE DISPLAY ANTRIAN PELANGGAN MENGGUNAKAN TEKS DAN SUARA BERBASIS INTRANET Heru Yulianto; Darmanto Darmanto
Jurnal Publikasi Teknik Informatika Vol. 1 No. 1 (2022): Januari : Jurnal Publikasi Teknik Informatika
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupti.v1i1.97

Abstract

The development of information technology in various fields, one of which is in the field of queuing systems. That we know about the queuing system which is so tedious because of the long process of queuing. Therefore, the number of customer queues at several banks so that customers cannot relax to carry out transactions at the bank is a problem that is often encountered, as well as what happened at PT. BPR SARIBUMI Bank Godong Branch which still uses a manual system. To overcome this problem, a queue display is used that uses text and voice displays and prints the queue serial number so that customers no longer need to queue conventionally. With this queuing system, the queue counter clerk, cashier or teller will have no difficulty in determining the first person to be served in the queue. This is a solution, but the display of the queue display uses electronic equipment that performs a counter so that the possibility of damage to the device exists. In making this final project the author uses Microsoft Visual Basic 6.0 software and MySQL database.
Pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap PAD di Kota Surakarta Alicia Ajeng Pramesthi; LSM Kristiyanti; Darmanto Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2452

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dan hasil dari pengelolaan kekayaan daerah terpisah terhadap Pendapatan Daerah Sendiri (PAD) Kota Surakarta selama periode 2020–2024. Pendekatan penelitian kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Pendapatan dan Pengeluaran Daerah (APBD) Kota Surakarta. Data yang dikumpulkan dianalisis menggunakan uji asumsi klasik, analisis regresi linier berganda, uji signifikansi parsial (uji-t), uji signifikansi simultan (uji-F), dan koefisien determinasi (R²), dengan perangkat lunak SPSS sebagai alat analisis. Hasil penelitian menunjukkan bahwa pajak daerah memiliki pengaruh negatif dan signifikan terhadap Pendapatan Daerah Sendiri (PAD). Sebaliknya, retribusi daerah dan hasil dari pengelolaan kekayaan daerah terpisah masing-masing memiliki pengaruh positif dan signifikan terhadap PAD. Lebih lanjut, uji simultan menunjukkan bahwa pajak daerah, retribusi daerah, dan hasil dari pengelolaan kekayaan daerah terpisah secara kolektif memiliki pengaruh signifikan terhadap Pendapatan Daerah Sendiri Kota Surakarta. Hasil ini menunjukkan bahwa optimalisasi sumber pendapatan daerah, khususnya retribusi daerah dan hasil pengelolaan kekayaan daerah yang terpisah, memainkan peran penting dalam memperkuat kapasitas fiskal daerah dan mendukung pembangunan lokal yang berkelanjutan.
Co-Authors Abdul Khalim Adi Nurman Agung Iswahyudi Agus Krestanto Alfiana Nurjannah Alicia Ajeng Pramesthi Amelia Febriyanti Aminuyati Angga Adhi Saputro Ardila Setyowati Ardison Ardison Ari Warokka Asri Asri Aufa Rahman Basuki Sri Rahayu Budiyono Budiyono Charisma Zega Cinta Varera Daniel Budi Pratama Daru Nupikso Desnardo Ivan Prabowo desy nur pratiwi Didik Noviyanto Diki Diki Dody Samwijaya Edy Bimantoro Elvy Nugraheni Endon Priyanto Ernawati Budi Astuti Febri Yuliani Feri Adi Prayitno Florentina Ratih Wulandari Fransiska Kurniawati Hadi Samanto Heru Yulianto Ihsan Cahyo Utomo Ima Wijayanti Imam Syafaat Indah Hartati Karso Karso Laeli Kurniasari Lilis Setyarini Livio Mayesta LSM Kristiyanti Lukman Susanto M. Salafudin Maya Widyana Dewi Meita Istianda Miftakhul Khusna Muhamad Royan Al Faris Muhamad Surifil Anam Muhammad Nur Ubaidillah Natajaya Santana Nendy Akbar Rozaq Rais NEVIATY PUTRI ZAMANI Nugroho Widiasmadi Obed Bida Oktavian Yudha T.S Oscar Jayanagara Prasetyo, Indra Purnomo Purnomo Putra Pratama Saputra Rahman, Dahlan A Rajemi Rajemi* Renan Subantoro Safi'i, Muhamad Salim Rahman Arif Siti Aisyah Siti Rokhmah Sri Indarwati Sri Mulyo Bondan Respati Sri Wardaya Suprihati Suprihati Tabah Priangkoso Taufik Ahmad Titik Dwiyani Trivina Damayanti Vitalis Ari Widiyaningsih Warianti Warianti Woro Utari Yulius Hari Yuwita Ariessa