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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Jurnal Akuntansi : Transparansi dan Akuntabilitas Economics and Digital Business Review JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA BULETIN BISNIS & MANAJEMEN (BBM) International Journal of Economics (IJEC) Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business JER PENG: Jurnal Ekonomi dan Manajemen
Fadjar Harimurti
Fakultas Ekonomi Univeritas Selamat Riyadi Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

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ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Kota Surakarta dan Kota Yogyakarta tahun 2012-2018) Prananda, Ismail Septin; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to determine the potential, effectiveness of local tax and its influence on regional indigenous revenue. The dependent variable used in this study is the indigenous revenue region. The independent variable is Hotel tax, restaurant tax and parking tax. The population in this research is the regional government Financial report (LKPD) taken from the regional Asset Financial Management Board (BPPKAD) of Surakarta and Yogyakarta city in 2012-2018. Samples in this study used census methods. The analysis used in this study was to use multiple linear regression. Based on the calculations can be said that, hotel tax in the city of Surakarta and Yogyakarta is very less contributing, besides the hotel tax in Surakarta and Yogyakarta City provides effectiveness to the local income. Based on the calculations it can be said that, the restaurant tax in Surakarta and Yogyakarta city is very less contributing, besides the Hotel tax in Surakarta and Yogyakarta city Provide effectiveness on regional income native. Based on the calculations can be said that, parking tax in the city of Surakarta and Yogyakarta city is very less than the contribution, besides the parking tax in Surakarta City and Yogyakarta City provide effectiveness to local income. Based on Hotel tax SPSS test results, restaurant taxes and parking taxes have a positive effect on the indigenous revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta) Anggrahini, Fitria; Harimurti, Fadjar; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Economics of Private universities in Surakarta who have been attending a tax practice course. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the significance testing of the taxation system against tax evasion significantly negatively affect. Technology testing and taxation information negatively affect tax evasion, and the testing of the influence of justice gained significant negative results against tax evasion. As for discrimination, the results of significant positive effect on tax evasion are obtained.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Eryanti, Rahma; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling method using accidentalsampling. Data collection techniques were carried out through the method ofdocumentation and questionnaires at the UPPD-SAMSAT Wonogiri office. Thedata analysis technique used is multiple linear regression analysis. The results ofthis study indicate that the variable understanding of tax regulations, taxsanctions, and public service accountability has a significant positive effect ontaxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSATOffice of Wonogiri Regency.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen) Safitri, Priyanis Wahyu; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of tax knowledge, taxpayerawareness, tax sanctions, level of trust in the government, and service quality onland and building taxpayer compliance in Masaran Village, Masaran District,Sragen Regency. This type of research is a survey on PBB taxpayer in MasaranVillage, Masaran District, Sragen Regency. The population of this research is allPBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.The sampling technique used Quota sampling with a sample percentage of 100PBB taxpayers. The data collection technique used a questionnaire. The dataanalysis technique used is multiple linear regression. The results showed that taxknowledge had an effect on PBB taxpayer compliance in Masaran Village,Masaran District. Taxpayer awareness has an effect on PBB taxpayer compliancein Masaran Village, Masaran District. Tax sanctions affect the compliance ofPBB taxpayers in Masaran Village, Masaran District. The level of trust in thegovernment affects the compliance of PBB taxpayers in Masaran Village,Masaran District. Service quality affects PBB taxpayer compliance in MasaranVillage, Masaran District.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Muliasari, Erika; Harimurti, Fadjar; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax administration system and therisk of tax sanctions have a significant effect on the compliance of individualtaxpayers who do free work.
PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta) Aprilyani, Faradina Wahyu; Harimurti, Fadjar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sampling. This study shows the results thatthe socialization of taxation has a significant negative effect on UMKM taxpayercompliance, the behavior of tax officials has a significant negative effect onUMKM taxpayer compliance, modern tax administration systems have asignificant negative effect on UMKM taxpayer compliance and tax sanctions havea significant positive effect on UMKM taxpayer compliance.
PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS) Suratno, Achmad Wisnu Abdulloh; Astuti, Dewi Saptantinah Puji; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Putra, Anggi Priandita; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO Khasanah, Winda Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This study uses primary data in the form of aquestionnaire given to taxpayer respondents at SAMSAT Sukoharjo Regency. Thepopulation in this study was 230,673 taxpayers in Sukoharjo district. Thesampling technique in this study using accidental sampling method. The dataanalysis technique used in this research is descriptive analysis, instrument test,classical assumption test, multiple linear regression analysis, coefficient ofdetermination test, t test and F test.The results of t count 3.230 with p-value 0.002 <0.05 means that there is asignificant effect. taxpayer knowledge (X1) on taxpayer compliance (Y). Theresult of t count 1.318 with p-value 0.191> 0.05 means that there is no significanteffect of tax sanctions (X2) on taxpayer compliance (Y) and the result of t count1.201 with p-value 0.233> 0.05 means there is no significant effect. significantawareness of taxpayers (X3) on taxpayer compliance (Y). (Y) Results of F test5.222 with a p-value of 0.002 <0.05, which means simultaneously the taxknowledge variable (X1), tax sanctions (X2) awareness tax (X3) The test ofdetermination shows the value of Adjusted R Square 0.113. It can be concludedthat the taxpayer stress variable can be explained by the three independentvariables, namely tax knowledge, tax sanctions and taxpayer awareness becauseAdjusted R Square 11.3% the remaining (100% -11.3% = 88.7%) explained byreasons other than the model.
PENGARUH PERENCANAAN, PELAKSANAAN, PENATAUSAHAAN, DALAM LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA DESA TERHADAP REALISASI PENGELOLAAN APBDes (Studi Kasus Pada Kecamatan Mojogedang, Kabupaten Karanganyar) Ningsih, Rahayu Mulya; Suharno, Suharno; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study to examine and analyze the effect of planning, implementation,administration in the financial accountability report of village funds on therealization of village income and expenditure budget management. Thepopulation in this study is community elements involved in the management of theVillage Income and Expenditure Budget throughout the Mojogedang District. Thissampling method uses census samples or saturated samples. The data analysistechnique used is descriptive test, validity test, reliability test, multiple linearregression hypothesis test, classical assumption test, t test, F test, and coefficientof determination test. The results of this study have no significant effect betweenplanning and realization of fund management. village. Implementation does nothave a significant effect on the realization of village fund management.Administration has a significant effect on the realization of village fundmanagement.
Co-Authors Ababil, Yunita Aguarelia, Lala Agus Setiyawan Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria ani ani Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Atmaja, Dinar Pratiwi Putri Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI Dewi, Faesa Puspita DJOKO KRISTIANTO Dyah Ayu Wulandari Eddy, Aris Eryanti, Rahma Fadillah, Bintang Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fitriani, Astrit Dwi Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji Indriani, Lukita Jayanti, Zeny Junianto, Setiawan Kasidin, Kasidin Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kristawati, Erika Wahyu Kuryana, Aviani Kusumaningrum, Ephy Kusumaningsari, Brina Lathifah, Anis Muliasari, Erika Mulyani, Novi Tri Nasriah, Ainun Ningsih, Rahayu Mulya Nur Hidayati Nuralamsah, Muhammad Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Riski Rohmadani, Novi Yaya Rispantyo Rispantyo Rispantyo, Rispantyo S.Pd. M Kes I Ketut Sudiana . Safitri, Priyanis Wahyu Salma, Shanti Alifah Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Sarwono, Aris Edi Sarwono, Aris Edy Setyani, Rini Siti Nur Aini, Siti Nur Sofi, Fala Sifatu SPA, Dewi Sriyanto Sriyanto Suharno Suharno Sukmawati Sukmawati Sulistia Ningsih, Sulistia Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Sutianingsih, Sutianingsih Tia Yuliawati Tomiriyyah, Lilik Agiant Purwira Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah