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All Journal Jurnal Akuntansi dan Perpajakan MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management and Bussines (JOMB) Jurnal Pendidikan Dasar dan Sosial Humaniora Tamansiswa International Journal in Education and Science (TIJES) IMPACTS: International Journal of Empowerment and Community Services
Sri Lestari Yuli Prastyatini
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari Sri Lestari Yuli Prastyatini; Ananda Olivia Rosalina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5718

Abstract

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village. Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness
Land and Building Tax Compliance: Administrative Sanctions, Attitudes of Nationalism with Income Levels as Moderator Sri Lestari Yuli Prastyatini; Latifah Nur Mufidatunnisa
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9659

Abstract

The realization of tax revenue in Bantul Regency is still below the stipulated value of tax revenue for 2017-2021 which has resulted in not achieving the predetermined tax revenue target. For this reason, the purpose of this study was to determine a level of income as a moderator of the effect of administrative sanctions and nationalism on the compliance of a land and building taxpayer. Source of data used is primary data. The population used is land and building tax payers in the District of Bantul. The research sample used was 124 taxpayers to 122 land and building taxpayers in Bantul District because there were outlier data. Determining the number of samples by snowball sampling technique was used in this study. The data analysis used multiple linear analysis, and hypothesis testing. The results show that administrative sanctions and nationalism have a positive effect on the compliance of a land and building taxpayer. The level of income is not able to moderate administrative sanctions and attitudes of nationalism towards the compliance of a land and building taxpayer
Pengaruh Kenaikan PPN, Celebrity Endorser terhadap Minat Daya Beli Konsumen pada Produk Skin Care dengan Kualitas Produk sebagai Variabel Moderasi Sri Lestari Yuli Prastyatini; Arum Puspita
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1044

Abstract

The purpose of this research is to determine how rising Value Added Tax (VAT), celebrity endorsers on consumer purchasing power interest in skin care products with product quality as moderation. The research was conducted on female students of the Faculty of Economics, Sarjanawiyata Tamansiswa University for the 2019-2020 period. Research data can be obtained through the distribution of questionnaires. The sample in this study was processed using the slovin formula which resulted in 173 samples. The research data was processed using SPSS with multiple linear regression and Moderate Regression Analysis (MRA). The hypothesis testing method uses a significance level of 5%. The results of this study indicate that the increase in VAT has a positive effect on consumer purchasing power. celebrity endorser has a positive effect on consumer purchasing power interest. Product quality is able to moderate the increase in VAT and celebrity endorsers on consumer purchasing power.
Implementation of E-Procurement in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta Reni Listyawati; Uum Helmina Chaerunisak; Sri Lestari Yuli Prastyatini
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 2 (2023): IMPACTS: VOL. 2 NO. 2 SEPTEMBER 2023
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i2.15915

Abstract

PurposeCommunity Service (Abdimas) activities carried out at the MSME "Dapoer Tania" aim to improve marketing methods by increasing the intensity of utilizing social media, increasing the capacity for product and packaging innovation, and implementing operational procedures for the e-procurement system by considering certain criteria for selection. digital supplier that produces a standardized and structured system at "Dapoer Tania" Methods -Implementation of activities is carried out through several stages, namely field observation, training and mentoring. The first stage was collecting data using survey and interview methods. The survey was carried out through direct monitoring of the situation that actually occurred in the MSME "Dapoer Tania". This monitoring is carried out so that it can be described what needs need to be in the information system to be built. Next is the interview. Interviews were conducted through discussions with owners regarding obstacles, business processes and implementation of e-procurement systems and checking existing SOPs in MSMEs. The second stage is carried out after identifying the problems found in the first stage. The third stage is carried out after field observations and training are completed. Results and discussions –Technological developments have brought convenience to services so that many companies are adopting e-procurement as a supply chain support to be able to adapt to market changes and to achieve business goals, such as operational efficiency, sustainability and profitability. Many companies are adopting e-procurement because of its ability to streamline supply chain networks. The emergence of e-procurement has created a higher profile for supply management as well as increased visibility to a company's top management. By adopting this technology, it has influenced organizational performance, both directly and indirectly. The results of this service also show that the marketing method training program by increasing intensity utilizing social media, Conclusion -E-procurement brings transparency and effectiveness in the supply chain and makes a significant contribution to supply chain performance. In addition, e-procurement also allows companies to measure and monitor orders, such as processing time, order delivery time, and current status. Therefore, the implementation of e-procurement in MSMEs plays an important role and will have an impact on improving supply chain performance in MSMEs.
Pemahaman Peraturan Pajak, Modernisasi Pelayanan dan Pemahaman “Fatwa Ki Hadjar Dewantara” Ing Ngarsa Sung Tuladha terhadap Kemauan Membayar Pajak Kendaraan Bermotor Sri Lestari Yuli Prastyatini; Maulidda Aris Mutia
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6054

Abstract

This research aims to examine the influence of understanding tax regulations, modernization of services and understanding ing ngarsa sung tuladha on the willingness to pay motor vehicle tax. The method in this research uses a sampling technique using snowball sampling. The data analysis used is multiple linear analysis. The research results for each variable have significant values, namely 0.012, 0.000 and 0.004 and t values of 2.553, 4.165 and 2.949. The conclusion is that the variables understanding tax regulations, modernization of tax services and ing ngarsa sung tuladha have a positive effect on the willingness to pay motor vehicle tax. Keywords: Ing Ngarsa Sung Tuladha, Service Modernization, Tax
PENGARUH NASIONALISME, TINGKAT PENDAPATAN, KEPERCAYAAN PADA OTORITAS PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PRIBADI Sri Lestari Yuli Prastyatini; Wilis Rahmawati
Modus Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v35i1.6985

Abstract

Individual taxpayer compliance starts from an internal decision whether to comply or not to pay the tax. It turns out that there are still individual taxpayers who do not fulfill their obligations to pay taxes. Seeing this phenomenon, this study aims to determine several factors that can influence compliance to pay personal taxes, namely nationalism, level of income, and trust in the tax authority, especially in the city of Yogyakarta. The data source used is primary data with quantitative methods from 122 respondents. The sampling method was incidental sampling, namely taking samples that were not accidentally encountered by the researcher and suitable for the sample, then processed based on the multiple linear regression analysis methods of the SPSS application version 20. The results of data processing showed that nationalism, income levels, and trust in the tax authorities were factors has a positive effect on compliance with paying personal taxes in the Yogyakarta City area.                        Keywords: tax; compliance; influence; quantitative; primary Kepatuhan wajib pajak orang pribadi dimulai dari keputusan internal apakah bersikap patuh atau tidak untuk membayar pajak tersebut. Ternyata masih ditemukan wajib pajak orang pribadi yang tidak memenuhi kewajibannya membayar pajak. Melihat fenomena tersebut maka penelitian ini bertujuan untuk mengetahui beberapa faktor yang dapat memengaruhi kepatuhan membayar pajak orang pribadi yaitu nasionalisme, tingkat pendapatan, dan kepercayaan pada otoritas pajak khususnya di wilayah Kota Yogyakarta. Sumber data yang digunakan adalah data primer dengan metode kuantitatif dari 122 responden. Metode pengambilan sampel melalui insidental sampling yaitu mengambil sampel yang tidak segaja ditemui oleh peneliti dan cocok untuk sampel kemudian diolah berdasarkan metode analisis regresi linear berganda dari aplikasi SPSS versi 20. Diperoleh hasil olah data yang menunjukkan bahwa faktor nasionalisme, tingkat pendapatan dan kepercayaan pada otoritas pajak berpengaruh positif terhadap kepatuhan membayar pajak orang pribadi di wilayah Kota Yogyakarta. Kata kunci: pajak; kepatuhan; berpengaruh; kuantitatif; primer
PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Sri Lestari Yuli Prastyatini; Yunita Adi Nabela
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7707

Abstract

This research aims to determine the effect of motivation, utilization of information technology, administrative sanctions, and income levels on motor vehicle taxpayer compliance. Source of date used in this research is primary data. The population used is motorvehicle taxpayers in Kapanewon Wonosari, Gunungkidul Regency. The sample in this research were 115 motor vehicle taxpayers in sampling. Analysis of the data used using multiple linear analysis. The results showed that motivation and utilization of information technology had no effect on motor vehicle tax compliancewith significant values of 0.387 and 0,052. Administrative sanctions and income levels have a positive effect on motor vehicle taxpayer compliance with significant values of 0.000 and 0.000 respectively and t values of 3.632 and 5.303 respectively.
THE INFLUENCE OF TAX KNOWLEDGE, TAX BREVET TRAINING, AND TRI-NGA IMPLEMENTATION ON CAREER IN THE TAXATION FIELD Sri Lestari Yuli Prastyatini; Umi Wahidah; Yhoga Heru Pratama; Enggar Kartika Cahyaning; Devi Triani
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2764

Abstract

This study aims to prove the influence of Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation on the Career Interest in Taxation Field. The study used a sample of Universitas Sarjanawiyata Tamansiswa Accounting students class of 2019, 2020, 2021, and 2022. Based on the questionnaires through a google form link to undergraduate accounting students on Universitas Sarjanawiyata Tamansiswa. Sampling technique employed in this study is the purposive sampling the total 119 respondents from the 2019-2022, which were then analyzed using SPSS version 20. Data processing is performed using multiple linear regression analysis. The findings reveal that Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation has a positive effect on the Career Interest in Taxation Field. The variables of taxation knowledge, tax brevet training, and Tri-Nga implementation collectively influence the career interest of accounting students in the field of taxation.  
Co-Authors Adhi Kusuma Adia Adi Prabowo Ananda Olivia Rosalina Arum Puspita Devi Triani Elen Novikasari Enggar Kartika Cahyaning Erlin Indria Safitri Erlin Indria Safitri Fredericha Seran Indra Kurniawan Inggrit Dewi Sartika Kewwalee Kumyai Latifah Nur Mufidatunnisa Made Deva Yuliana Maulidda Aris Mutia May Yesti Trivita Reni Listyawati Rizza Abdilanisa Umi Wahidah Uum Helmina Chaerunisak Victa Sari Dwi Wilis Rahmawati Yhoga Heru Pratama Yunita Adi Nabela