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KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Aldila Oktavi Aini; Judi Budiman; Provita Wijayanti
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.514

This study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect.

Toward Green, Clean and Sustainable Environment Bedjo Santoso; Siti Aisiyah Suciningtyas; Provita Wijayanti
International Conference on Coastal and Delta Areas Vol 3 (2017): The 3rd International Conference on Coastal and Delta Areas
Publisher : International Conference on Coastal and Delta Areas

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The purpose of this paper is to create an appropriate waste management model for UNISSULA that proclaim a clean, green and sustainable environment based on waste processing for economic value and ecological enviroment. A brief overview of the concept includes development of management system of regional waste, education & waste management & WMS training, waste handling, waste processing and utilization of waste processing products. However, UNISSULA's concept has some weaknesses that must be overcome in order this concept could be running well such as: capacity of garbage, area, infrastucture (grabage fleet) and smart cards and automatic container system. It is therefore, needed cooperation with Semarang City Government' that is by collaboration concept of UNISSULA with Semarang City Government’s concept to ensure the input capacity, and people support. As a result, the creation of a vicious circle of urban rubbish management namely, economic stimulation, clean environment, government income and people income and economic structure. Besides that, this concept is expected to improve economic citizen through economic value added of waste. The next is expected to change the culture, urban lifestyle, green behavior, clean environment, transportation and income, and farming, fruits and vegetables industry. Keywords:Waste Management, Value added, Clean Environment, Sustainable Growth.

Anteseden dan Konsekuensi Niat Kepatuhan Pajak Terhadap Wajib Pajak di Kabupaten Demak: Sebuah Pendekatan Theory of Planned Behavior Intan Luluk Khoiriyah; Provita Wijayanti
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Tujuan dari penelitian ini untuk mengetahui faktor-faktor apa saja yang berpengaruh terhadap kepatuhan wajib pajak orang pribadi dalam membayar pajak penghasilan pasal 21 yang dijelaskan menggunakan teori perilaku yaitu Theory of Planned Behavior (TPB). Sehingga variabel penelitian ini terdiri variabel anteseden yaitu Attitude, Subjective Norm, Perceived Behavior Control yang berdimensi Knowledge, Service Quality, Facility, Law and Enforcement, Tax Rebate. Variabel independen yaitu Tax Compliance Intention. Variabel dependennya yaitu Tax Compliance. Populasi dalam penelitian ini adalah jumlah pendudukan yang berpotensi menjadi wajib pajak di Kabupaten Demak yaitu 571.566. Sampel penelitian menggunakan purposive sampling dengan menggunakan rumus slovin. Responden terdiri dari 100 wajib pajak yang tersebar pada beberapa wilayah di Kabupaten Demak. Metode pengumpulan data melalui pengisian kuesioner. Sedangkan teknik analisis data yang digunakan adalah analisis statistika deskriptif dan analisis data menggunakan Structural Equation Model (PLS) dengan bantuan program Smart PLS. Hasil dari penelitian ini yaitu Attitude, Knowledge, Service Quality, Facility, Law and Enforcement tidak berpengaruh positif terhadap Intention wajib pajak dalam membayar pajak penghasilan pasal 21. Sedangkan Subjective Norm, Tax Rebate berpengaruh positif terhadap Intention wajib pajak dalam membayar pajak penghasilan pasal 21, serta Intention berpengaruh positif terhadap Tax Compliance wajib pajak dalam membayar pajak penghasilan pasal 21.

The integration of maqasid sharia principles on digital accounting information system in Indonesian Islamic microfinance Provita Wijayanti; Intan Salwani Mohamed; Dalila Daud; Hani Werdi Apriyanti; M. Ja’far Shodiq; Arifathul Khoiriyah
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25345

Purpose - This study analyzes the integration of Maqasid sharia Principles into the digital accounting information system (DAIS) in Indonesian Islamic Microfinance (BMTs). Method - This is a descriptive quantitative study with a survey method distributed to 226 of 455 key decision-makers across accredited BMTs, consisting of members of the Supervisory Board, Board of Committees, Managers, Heads of Operations/Finance, and Heads of Marketing. Result - This study found that integrating Maqasid sharia on DAIS is highly effective (84%). The highest scores were recorded for Hifdzul Maal (6.28), Hifdzul Aql (6.26), Hifdzul Diin (6.24), and Hifdzul Nasl (6.18), while Hifdzul Nafs (6.05) showed the lowest score. Implication - This study highlights the need for greater attention to the Hifdzul Nafs dimension by expanding access to microfinance for low-income communities and strengthening partnerships with other institutions. Policymakers and BMT management should integrate regular monitoring and evaluation to improve the effectiveness and offer valuable insights on financial inclusion and social welfare in Indonesia. Originality - This is the original study that firstly evaluates the integration across the five Maqasid sharia dimensions and provides a comprehensive assessment of its alignment with Islamic principles.

DETERMINAN DIGITAL LOCAL GOVERNMENT TRANSPARENCY PROVINSI JAWA TENGAH Meltri Nugraheni; Provita Wijayanti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1018

Penelitian ini bertujuan untuk menganalisis pengaruh e-government maturity, kualitas laporan keuangan, dan sistem akuntabilitas pemerintah daerah terhadap digital local government transparency di Provinsi Jawa Tengah. Pendekatan penelitian yaitu kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs web resmi pemerintah daerah, laporan keuangan, dan laporan akuntabilitas pemerintah daerah. Sampel pada penelitian ini adalah 36 pemerintah daerah di Provinsi Jawa Tengah yang terdiri dari pemerintah kabupaten, kota, dan provinsi pada tahun 2022-2023. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa e-government maturity dan sistem akuntabilitas pemerintah daerah berpengaruh positif terhadap digital local government transparency, sedangkan kualitas laporan keuangan tidak berpengaruh terhadap digital local government transparency. Temuan tersebut menunjukkan bahwa penyajian informasi dan manajemen kinerja yang baik melalui pemanfaatan teknologi memudahkan aksesibilitas dan mewujudkan keterbukaan pemerintah terhadap masyarakat. Implikasi dari hasil penelitian ini menegaskan pentingnya pemanfaatan teknologi informasi melalui pengembangan e-government serta manajemen kinerja yang akuntabel guna mendukung terwujudnya keterbukaan informasi publik secara digital.

DETERMINAN DIGITAL LOCAL GOVERNMENT TRANSPARENCY PROVINSI JAWA TENGAH Meltri Nugraheni; Provita Wijayanti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1018

Penelitian ini bertujuan untuk menganalisis pengaruh e-government maturity, kualitas laporan keuangan, dan sistem akuntabilitas pemerintah daerah terhadap digital local government transparency di Provinsi Jawa Tengah. Pendekatan penelitian yaitu kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs web resmi pemerintah daerah, laporan keuangan, dan laporan akuntabilitas pemerintah daerah. Sampel pada penelitian ini adalah 36 pemerintah daerah di Provinsi Jawa Tengah yang terdiri dari pemerintah kabupaten, kota, dan provinsi pada tahun 2022-2023. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa e-government maturity dan sistem akuntabilitas pemerintah daerah berpengaruh positif terhadap digital local government transparency, sedangkan kualitas laporan keuangan tidak berpengaruh terhadap digital local government transparency. Temuan tersebut menunjukkan bahwa penyajian informasi dan manajemen kinerja yang baik melalui pemanfaatan teknologi memudahkan aksesibilitas dan mewujudkan keterbukaan pemerintah terhadap masyarakat. Implikasi dari hasil penelitian ini menegaskan pentingnya pemanfaatan teknologi informasi melalui pengembangan e-government serta manajemen kinerja yang akuntabel guna mendukung terwujudnya keterbukaan informasi publik secara digital.

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