Article Per Year (5 Year)
p-Index From 2020 - 2025
4.711
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JDM (Jurnal Dinamika Manajemen) Juara: Jurnal Riset Akuntansi PRESTASI INFOKAM Sains Manajemen:Jurnal Manajemen UNSERA Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Akuntansi'45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Atestasi : Jurnal Ilmiah Akuntansi
Entot Suhartono
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

 1 
ANALISIS PENGARUH SEBELUM DAN SESUDAH PENERAPAN SAMSAT ONLINE TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR (Studi Kasus Kota Paruk Cahu Kalimantan Tengah) Entot Suhartono; Yeheskiel Yeheskiel
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.269 KB) | DOI: 10.56696/jaka.v3i1.6688

Abstract

ABSTRACTMotor vehicle tax is one of the sources of local tax income, so to increase the amount of income from the sector is to increase taxpayer compliance. One way to improve taxpayer compliance is to provide a better quality of tax services, including providing convenience in paying taxes through Samsat Online. This study aims to analyze whether there is an influence before and after the implementation of Samsat Online on Motor Vehicle Tax Revenue in Puruk Cahu City, Central Kalimantan. The data used in this study are data on motor vehicle tax revenues 8 months before and 8 months after the application of Samsat Online and the analytical tool used in this study is Paired Sample Test. Based on statistical data processing and analysis results, that the application of Samtsat Online for ease of payment of Motor Vehicle Tax there is no significant difference. The conclusion of this research is that the application of Samsat Online does not affect the realization of Motor Vehicle Tax revenue in Puruk Cahu City, Central Kalimantan. Keywords: Taxpayer, Samsat Online, Tax Revenue, Motor Vehicle Tax, Taxpayer Compliance ABSTRAKPajak kendaraan bermotor adalah salah satu sumber penghasilan pajak daerah, sehingga untuk meningkatkan jumlah pendapatan dari sektor tersebut adalah dengan meningkatkan kepatuhan wajib pajak. Salah satu cara meningkatkan kepatuhan wajib pajak adalah memberikan kualitas pelayanan pajak yang lebih baik, diantaranya memberikan kemudahan dalam pembayaran pajak melalui Samsat Online. Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh sebelum dan sesudah penerapan Samsat Online terhadap Penerimaan Pajak Kendaraan Bermotor Kota Puruk Cahu Kalimantan Tengah. Data yang digunakan dalam penelitian ini adalah data penerimaan pajak kendaraan bermotor 8 bulan sebelum dan 8 bulan setelah penerapan Samsat Online serta alat analisis yang digunakan pada penelitian ini adalah Paired Sample Test. Berdasarkan olah data statistik dan hasil analisis, bahwa penerapan Samtsat Online untuk kemudahan pembayaran Pajak Kendaraan Bermotor tidak ada perbedaan yang signifikan. Kesimpulan dari peneltian ini adalah penerapan Samsat Online tidak mempengaruhi realisasi penerimaan Pajak Kendaraan Bermotor di Kota Puruk Cahu Kalimatan Tengah. Kata Kunci: Wajib Pajak, Samsat Online, Penerimaan Pajak, Pajak Kendaraan Bermotor, Kepatuhan Wajib Pajak
Faktor-faktor yang Mempengaruhi Niat Mahasiswa Mengikuti Kuliah Akuntansi dengan E-learning: Pendekatan Theory of Planned Behavior Entot Suhartono; Alfia Nita Pratiwi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.9174

Abstract

One of the impacts of the COVID-19 pandemic in Indonesia is the shift from face-to-face learning to online distance learning or e-learning. One educational institution that adopts this learning system is a college or university. The institution must provide an e-learning system based on LMS (Learning Management System) to help manage and organize the learning process, especially in Accounting. Improve the ability and understanding of accounting for students. This research aims to analyze student learning behaviour through LMS-based e-learning with the Theory of Planned Behavior approach. The research data is primary data obtained through questionnaires with Dian Nuswantoro University accounting study program students as respondents with a sample of 100 students. The data analysis method used in the study was SEM (Structural Equation Modeling) using the SmartPLS application. Exogenous variables include attitudes towards behaviour, subjective norms, and perceived behavioural control, while endogenous variables include behavioural interest and behaviour. The results of this research analysis are that attitude towards behaviour; and subjective norms significantly positively affect behavioural interest. Perceived behavioural control has no significant effect on behavioural interest. Behavioural interest significantly affects the behaviour of using or accepting LMS-based e-learning as an accounting learning tool.Keywords: attitudes toward behavior; subjective norms; perceived behavioral control; behavioral intention.
Co-Authors Agus Pitoyo Alfia Nita Pratiwi Ali Mursid Amelia Sukma Rosilawati Andhika Bagas Prasetya Andika, Arditya Dian Anna Sumaryati Aurelia Arini Arthatami Bambang Minarso, Bambang Bella Nur Diana Dhea Aryu Prihandani Dian Festiana H. S Dian Indriana Hapsari Diana , Bella Nur Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo H. S, Dian Festiana Haq, Neila Arinal Imang Dapit Pamungkas Imron, Malinda Aliffiyah Akbar Juli Ratnawati Machmuddah, Zaky Maharani, Nabila Putri Mardani, Lucki Bighandy Maulana, Muhammad Rizki Melati Oktafiyani Michael Owen Sihotang Mochammad Imron Awalludin Natalistyo T.A.H Nita Kusumawati Nur Anissa Piji Pakarti Purwantoro Purwantoro Purwantoro purwantoro purwantoro Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Saputra, Praditya Miko St. Dwiarso Utomo Sumastri Aries M. P Tah, Natalistyo Tandang, Ritsa Mayta Triningsih, rizka adila Usman Usman Wikan Isthika Yeheskiel Yeheskiel Yulita Setiawanta