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<![CDATA[Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro ]]>
<![CDATA[Agung Laksono]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i2.1329
<![CDATA[Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.]]>
<![CDATA[PENGARUH KEPEMILIKAN PUBLIK, UMUR PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN TERHADAP KETEPATAN WAKTU DALAM PENYAMPAIAN LAPORAN KEUANGAN ]]>
<![CDATA[Livia Valentina]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 8 (2022): July ]]>
Publisher : <![CDATA[PENERBIT LAFADZ JAYA ]]>
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DOI: 10.54443/sibatik.v1i8.207
<![CDATA[Laporan keuangan tahunan yang tersusun dan teraudit sesuai dengan prinsip akuntansi wajib disampaikan oleh semua emiten dengan tepat waktu. Sebab, apabila terjadi penundaan yang tidak seharusnya dilakukan, maka akan berdampak pada hilangnya relevansi terkait informasi yang diberikan dalam laporan keuangan tersebut. Tujuan dari penelitian ini ialah untuk mengidentifikasi pengaruh dari kepemilikan publik, umur perusahaan, dan kompleksitas perusahaan kepada ketepatan waktu dalam penyampaian laporan keuangan. Sampel penelitian ialah 11 perusahaan pertambangan yang tercatat di BEIperiode 2017-2020, melalui metode sampling bertarget atau purposive sampling dan regresi logistik di taraf signifikansi 5%. Hasil penelitian membuktikan bahwa variabel yang diteliti tersebut memberikan pengaruh atas ketepatan waktu dalam penyajian laporan keuangan milik perusahaan pertambangan pada penelitian ini.]]>
<![CDATA[Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Pada Penggunaan E-Filing ]]>
<![CDATA[Chrissanta Chrissanta]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i2.565
<![CDATA[Pajak adalah salah satu kewajiban warga negara yang harus dipenuhi. Pelaporan pajak dilakukan melalui sistem e-filing. Sistem e-filing memiliki beberapa kelebihan dan kekurangan dalam penggunaannya. Dengan demikian, tujuan penelitian ini adalah untuk mengetahui dampak dari perceived usefulness, perceived ease of use, dan kombinasi keduanya terhadap penggunaan e-filing. Variabel yang digunakan dalam penelitian ini adalah perceived benefits, perceived convenience, dan penggunaan e-filing. Jenis penelitian ini bersifat kuantitatif. Jumlah penduduk dalam penelitian sebanyak 4.172 orang, yaitu wajib pajak yang terdaftar secara eksklusif di KPP Pratama Bandar Lampung 1. Sampel dalam penelitian terdiri dari 98 survei. Data dalam penelitian adalah data utama. Metodologi yang digunakan dalam penelitian inii adalah regresi linier berganda, koefisien korelasi, koefisien determinan dan hipotesis F dan T. Hasil dari penelitian menunjukkan bahwa manfaat dan kemudahan yang dirasakan memiliki dampak signifikan terhadap penggunaan e-filing.]]>
<![CDATA[Pengaruh Ketepatan Pengalokasian Penggunaan Pajak Dan Tarif Pajak Terhadap Indikasi Wajib Pajak Melakukan Tax Evasion ]]>
<![CDATA[Indah Natalia]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i2.633
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Ketepatan Pengalokasian Penggunaan Pajak dan Tarif Pajak terhadap indikasi wajib pajak dalam melakukan Tax Evasion. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Bandar Lampung Satu. Pemilihan sampel menggunakan teknik purposive sampling yang menghasilkan 100 orang berdasarkan dengan kriteria yang telah ditentukan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Ketepatan Pengalokasian Penggunaan Pajak tidak berpengaruh secara parsial terhadap Tax Evasion, sedangkan Tarif Pajak berpengaruh positif dan signifikan terhadap Tax Evasion, serta Ketepatan Pengalokasian Penggunaan Pajak dan Tarif Pajak berpengaruh secara simultan terhadap Tax Evasion.]]>
<![CDATA[Pengaruh Account Representative (AR) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandar Lampung I) ]]>
<![CDATA[Wely Erike]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v7i3.1266
<![CDATA[This study aims to examine the impact of Account Representative (AR) and Tax Understanding on Taxpayer Compliance (WPOP) with KPP Pratama Bandar Lampung I. The research methodology used is quantified using the Slovin algorithm to calculate the sample number of 100 KPP taxpayers. Pratama Bandar Lampung I. Samples were taken using purposeful sampling technique. Collected data were analyzed using different linear regression methods. The results show that the service quality of the account representative (AR) and the taxpayer's tax knowledge have a significant influence on the taxpayer's tax compliance level. Therefore, it can be concluded that the better the service provided by the Account Manager and the higher the Taxpayer's level of tax knowledge, the better the Taxpayer will fulfill his or her tax obligations. This study makes an important contribution to KPP Pratama Bandar Lampung I by increasing the efficiency of services and the implementation of tax policies. It is hoped that the results of this study can become a benchmark and guide for stakeholders in optimizing efforts to increase overall taxpayer compliance.]]>
<![CDATA[Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro ]]>
<![CDATA[Agung Laksono]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i2.1329
<![CDATA[Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.]]>
<![CDATA[Pengaruh Tarif Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandar Lampung (Studi pada Kantor Samsat Rajabasa Bandar Lampung) ]]>
<![CDATA[Putri, Geo Vany Edy]]>;
<![CDATA[Rizal, Syamsu]]>
<![CDATA[ Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v7i4.1653
<![CDATA[Motor vehicle tax (PKB) is a form of tax levied on the ownership and/or ownership of motor vehicles, with natural or legal persons as owners of the vehicles being tax payers. Tax awareness becomes important when taxpayers have enough knowledge and understanding of the tax system. This encourages them to voluntarily fulfill their tax payment obligations. The higher a taxpayer's level of tax awareness, the higher their level of tax compliance, while also reinforcing their role as a good citizen. This study aims to determine the influence of tax rates and taxpayer knowledge on the compliance level of automobile taxpayers in Bandar Lampung City. The research method used was quantitative research in the tax-paying population of Bandar Lampung City. A sample of 100 respondents was selected using purposive sampling with calculations using the Slovin formula. Data was collected through document review, documentation, observations, interviews, and questionnaires. Data analysis included several linear regression tests, correlation coefficient tests, t-tests, F-tests, and R2 tests. The study results showed that tax rate and taxpayer knowledge had a significant influence of 47.5% on vehicle tax payment compliance of taxpayers at Samsat office in Bandar Lampung Rajabasa. At the same time, other factors not considered in this study also affect 52.5% of taxpayer compliance. This study highlights the importance of improving taxpayers' knowledge and understanding of the tax system as well as reviewing tax rates to increase tax compliance levels.]]>
<![CDATA[Pengaruh Strategi Pembelajaran Means Ends Analysis Terhadap Kemampuan Koneksi Matematis Peserta Didik ]]>
<![CDATA[Rizal, Syamsu]]>;
<![CDATA[Putri Mubarika, Melinda]]>
<![CDATA[ Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika Vol. 13 No. 1 (2023): Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika ]]>
Publisher : <![CDATA[Program Magister Pendidikan Matematika, Pascasarjana, Universitas Pasundan in collaboration with Asosiasi Guru Matematika Indonesia (AGMI) and Indonesian Mathematics Educators' Society (IMES) ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh strategi pembelajaran Means Ends Analysis (MEA) terhadap kemampuan koneksi matematis peserta didik kelas XI dalam materi statistika. Jenis penelitian yang digunakan adalah kuantitatif dengan desain penelitian eksperimen. Populasi penelitian ini adalah peserta didik kelas XI SMK Angkasa 1 Kalijati tahun ajaran 2015/2016 yang berjumlah 156 peserta didik. Pengambilan sampel menggunakan cluster random sampling dan mengambil kelas XI B TKR sebagai kelas eksperimen dan kelas XI D TKR sebagai kelas kontrol. Kelas eksperimen memperoleh pembelajaran dengan strategi pembelajaran MEA, sedangkan kelas kontrol memperoleh pembelajaran dengan metode pembelajaran biasa. kemampuan peserta didik dalam koneksi matematis setelah belajar dan melakukan penilaian sikap dengan menggunakan angket untuk mengetahui sikap peserta didik setelah selesai belajar. Hasil penelitian menunjukkan bahwa rata-rata kemampuan koneksi matematis kelas eksperimen lebih baik daripada kelas kontrol. Pengujian hipotesis menunjukkan bahwa penggunaan strategi MEA efektif terhadap koneksi matematis peserta didik kelas XI SMK Angkasa 1 Kalijati pada mata pelajaran statistika.]]>
<![CDATA[PUSAT KEGIATAN DAN PENDIDIKAN ANAK- ANAK PENYANDANG AUTIS DI MAKASSAR ]]>
<![CDATA[Rizal, Syamsu]]>;
<![CDATA[Rahman, Sitti Aisyah]]>;
<![CDATA[Mutmainnah, Mutmainnah]]>
<![CDATA[ Nature : National Academic Journal of Architecture Vol 1 No 2 (2014): Nature ]]>
Publisher : <![CDATA[Department of Architecture, Faculty of Science and Technology, Alauddin State Islamic University ]]>
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DOI: 10.24252/nature.v1i2a7
<![CDATA[The Autism children are who experience barriers to the development of speech and occupational behavio . Recent research shows one in 150 children in Indonesia are now suffering from autism . Comparison of children with autism with normal children around the world reached 1 : 100. In South Sulawesi , no less than 1,000 children under the age of five years ( toddlers ) affected with autism . In order to develop an autistic child is required pontesi container that can reflect some of the child protection legislation and government programs are compulsory nine years . Containers must be based on a system of activities and special education for children with autism . The goal is to identify children with special needs with emphasis on healing the child to be able to blend in social life . From the analysis of the need for container have been the right location and in accordance with the designation of the central building and educational activities of children with autism in Makassar, which is in Tamalanrea . This design results of the analysis combined with reference to relevant theory . Shape design philosophy begins with geometric forms and cylinder block . The shape of the building the appearance of an effect on the processing site and the structure and materials used , while also considering other factors such as utilities and supplies bangunanannya.]]>
<![CDATA[Strategi Pengembangan Usaha Melalui Pendekatan Business Model Canvas (Studi Pada Usaha Rumahan Achiella Cake) ]]>
<![CDATA[Ramadhani, Saffa Archietya]]>;
<![CDATA[Rizal, Syamsu]]>;
<![CDATA[-, Azwar]]>
<![CDATA[ Jurnal Administrasi Profesional Vol 4 No 2 (2023): Jurnal Administrasi Profesional ]]>
Publisher : <![CDATA[Jurusan Administrasi Niaga Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/jap.v4i2.6495
<![CDATA[The development of technology and information that is growing rapidly encouraging business people to increase work productivity and competitiveness in the industrial sector. At present, PT Chakra Jawara has implemented a system namely System Application and Products in Data Processing (SAP) since 2011 which is used to improve business performance and integrate all business activities through access to information data. SAP is one of the ERP (Enterprise Resource Planning) software products. This research was conducted to determine and analyze the application of SAP in the effectiveness of procurement. This study used qualitative research methods. Data collection was carried out through interviews and documentation, where the number of informants was 4 people. Data analysis was performed including data reduction, data presentation and verification. The results of this study indicate that the application of SAP in the effectiveness of procurement at PT Chakra Jawara is quite effective. This is seen through achieving the objectives of the SAP system which consists of increasing the speed, consistency and quality of the procurement activity process. The effectiveness of SAP application in the procurement can be seen through the achievement of established procurement principles and ethics, achievement of both SAP application objectives and procurement objectives such as time efficiency, appropriate price and specifications, security of information data in the SAP system, fair treatment to all parties involved, as well as information disclosure related to procurement activities. However, this SAP system still needs improvement to be able to run better and be able to reduce the constraints experienced.]]>
