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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Kendali Akuntansi
Dewi Amelia
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Economics, Econometrics & Finance Social Sciences

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OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN OLEH UPTD DINAS PENDAPATAN DAERAH KECAMATAN MANDAU KABUPATEN BENGKALIS Dewi Amelia; Harapan Tua R.F.S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 3, No 1: WISUDA FEBRUARI 2016
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Implementation of Land and Building Tax Collection Rural and Urban have not yet reached the target and still less than optimal. This is because no accumulation of sources of property tax revenues by officers, still encountered taxpayers who do not comply with the obligation to pay taxes, a lack of socialization of property tax to rural and urban communities. Based on the researchers conducted research on Optimization of Land and Building Tax Collection Rural and Urban By UPTD Revenue Service Mandau sub Bengkalis. The problem in this research is How Optimization of Land and Building Tax Collection in District Mandau Bengkalis and any factors that inhibit Optimization of Land and Building Tax Collection in the District of Mandau Bengkalis. The study used the theory of optimization models Marihot Pahala Siahaan. This research method used is descriptive method of qualitative data collection techniques by observation and interviews in which the parties involved in the optimization of the collection as an informant. Research results Optimizing Collection of Tax on Land and Building Rural and Urban by UPTD Department of Revenue Mandau sub Bengkalis in the category less than the maximum it is due to the persistence of tax payers who are not registered as well as subject and object property tax rural and urban areas that should be recorded but in fact has not been recorded by the Regional Income UPTD in the process of making payment of taxpayer confusion and resulted in the payment is not made on time. The factors that can inhibit namely internal factors: lack of firmness or sanctions laws regarding taxation, lack of socialization and lack of human resources. External factors: lack of knowledge about the importance of tax payers taxes, and taxpayers are not enthusiastic in terms of tax payments. Keywords: Optimization, Harvesting, Land and Building Tax Rural and Urban Areas.
Penerapan Digital Accounting dan Dampaknya terhadap Kinerja Usaha UMKM di Kecamatan Sukarame Bandar Lampung Alya Ramadani; Ana Nurmitasari; Batrisya Zenara; Dewi Amelia
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.3035

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.
Co-Authors Alya Ramadani Ana Nurmitasari Batrisya Zenara Harapan Tua R. F. S