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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Sinergi Manajemen Journal of Information Systems and Business Technology Journal of Information Technology and Informatics Engineering
Siti Khodijah
Universitas Pamulang
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science

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Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Layanan Fiskus, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Siti Khodijah; Harry Barli; Wiwit Irawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p183-195

Abstract

The problem in this study is whether the understanding of tax regulations, quality of tax services, tax rates and tax sanctions affect individual taxpayer compliance. This study aims to determine the effect of understanding tax regulations, quality of tax services, tax rates and tax sanctions on taxpayer compliance at the Kebayoran Baru Tiga Tax Office, South Jakarta. This type of research is a quantitative method that uses the Slovin formula as a sample, so that the sample obtained is 100 individual taxpayers. Methods of data collection using survey methods, namely the authors distribute questionnaires directly and using google form. This study can explain the independent variables (tax regulations, quality of tax services, tax rates and tax sanctions) that strengthen or weaken the dependent variable (taxpayer compliance). Based on the results of the SPSS test version 25 of the tests that have been carried out, the t test results indicate that understanding of tax regulations and service quality tax authorities have a positive and significant effect on taxpayer compliance. Meanwhile, tax rates and tax sanctions have no significant effect on taxpayer compliance.AbstrakPermasalahan dalam penelitian ini adalah apakah pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga, Jakarta Selatan. Jenis Penelitian ini merupakan metode kuantitatif yang menggunakan rumus slovin sebagai penentuan sampel, sehingga sampel yang didapat yaitu 100 wajib pajak orang pribadi. Metode pengumpulan data menggunakan metode survey, yaitu penulis menyebarkan kuesioner secara langsung dan menggunakan google form. Penelitian ini dapat menjelaskan variabel independen (pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan) yang memperkuat atau memperlemah variabel dependen (kepatuhan wajib pajak). Berdasarkan hasil uji SPSS versi 25 dari pengujian yang telah dilakukan, hasil uji t menunjukkan bahwa pemahaman peraturan perpajakan dan kualitas layanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan tarif pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Pemahaman Peraturan Perpajakan; Kualitas Layanan Fiskus; Tarif Pajak; Sanksi Perpajakan; Kepatuhan Wajib Pajak
PENGARUH DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAMPADA PT UNILEVER INDONESIA TBK PERIODE 2010-2023 Siti Khodijah; Eni Puji Astuti
Jurnal Sinergi Manajemen Vol 2 No 1 (2025): Jurnal SINERGI Manajemen
Publisher : YBAMB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70285/y5dzpw74

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Debt to Equity Ratio (DER) dan Return on Asset (ROA) terhadap harga saham. penelitian ini dilakukan terhadap sampel dengan menggunakan data historis, maka desain penelitian ini menggunakan time series design. penelitian ini menggunakan pendekatan deskriptif dan kuantitatif dengan metode uji asumsi klasik, uji hipotesa, uji t, uji f, dan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian debt to equity ratio secara parsial terdapat pengaruh signifikan terhadap harga saham sesuai dengan thitung > ttabel atau (6,855 > 2,179) dan nilai ρvalue < sig. 0,050 atau (0,014 < 0,050), dengan demikian maka ha1 diterima dan h01 ditolak, hal ini menunjukkan bahwa terdapat pengaruh yang signifikan antara debt to equity ratio terhadap harga saham. Hasil penelitian return on asset secara parsial terdapat pengaruh signifikan terhadap harga saham sesuai dengan thitung > ttabel atau (7,013 > 2,179) dan nilai ρvalue < sig. 0,050 atau (0,003 < 0,050), dengan demikian maka ha2 diterima dan h02 ditolak, hal ini menunjukkan bahwa terdapat pengaruh yang signifikan antara return on asset terhadap harga saham. Secara simultan terdapat pengaruh signifikan antara debt to equity ratio dan return on asset terhadap harga saham sesuai dengan Fhitung > Ftabel atau (6,785 > 3,980) dan nilai ρvalue < sig. 0,050 atau (0,012 < 0,050), dengan demikian maka ha3 diterima dan h03 ditolak, hal ini menunjukkan bahwa terdapat pengaruh yang signifikan antara debt to equity ratio dan return on asset terhadap harga saham.
Analisis Sistem Informasi Pengaduan Masyarakat Berbasis Web Menggunakan Metode Agile Siti Khodijah; Winona Septi Aulia
Journal of Information Systems and Business Technology Vol 1 No 1 (2025): Journal of Information Systems and Business Technology
Publisher : PT Jurnal Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The public complaint system plays an important role in improving the quality of public services, especially in government institutions such as the DPR RI Building. This study aims to design and test a web-based complaint information system with a software development method using the Agile approach. System development is carried out through several sprint stages, including identifying needs, creating features, and testing the system. The type of testing used is Black Box Testing, focusing on key features such as login, dashboard, navigation menu, data management, and form validation. The test results show that all features run as expected, and this system can manage complaints in an efficient, transparent, and orderly manner. Therefore, this system is declared successful in improving the efficiency of complaint handling in the DPR RI environment.
Klasterisasi Mahasiswa Berdasarkan Performa Akademik Menggunakan Algoritma K-Means pada RapidMiner: Studi Kasus dengan Dataset Student Academic Performance Siti Khodijah; Athaya Rima Hariyanto; Berliani Salsabiilah; Winona Septi Aulia; Maulana Fanyusri
Journal of Information Technology and Informatics Engineering Vol 1 No 1 (2025): Journal of Information Technology and Informatics Engineering (JITIE)
Publisher : PT Jurnal Cendekia Indonesi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the primary indicators used to convey the effectiveness of the learning process and to create more efficient teaching methods is student academic performance. This study uses the RapidMiner application to use the K-Means Clustering method in order to group students according to their academic performance. The synthetic data, which includes details about student involvement, attendance rates, and academic grades, is taken from the Kaggle platform. This study was carried out in a number of steps, including cluster quality assessment, attribute selection, algorithm application, and data pre-processing.Based on the results, three student groups with characteristics of high, medium, and low academic performance were examined. The Davies-Bouldin Index examination indicated that the clustering results were optimal. These findings are expected to serve as a guide for educational institutions to develop more appropriate and successful teaching strategies.
Co-Authors Athaya Rima Hariyanto Berliani Salsabiilah Eni Puji Astuti Harry Barli Maulana Fanyusri Winona Septi Aulia Wiwit Irawati