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All Journal International Journal of Public Health Science (IJPHS) INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Sains dan Teknologi Disease Prevention and Public Health Journal Jurnal Kesehatan Masyarakat Jurnal Matematika & Sains Jurnal Penelitian dan Pembelajaran IPA Jurnal Wiyata : Penelitian Sains dan Kesehatan Syntax Literate: Jurnal Ilmiah Indonesia BAREKENG: Jurnal Ilmu Matematika dan Terapan JTAM (Jurnal Teori dan Aplikasi Matematika) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) JRB-Jurnal Riset Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Edumaspul: Jurnal Pendidikan Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) Jurnal Kesehatan Budi Luhur: Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan Jurnal Ilmiah Kesehatan Jurnal Investasi Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) Majalah Ilmiah Matematika dan Statistika (MIMS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal of English Language and Education PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Journal Of Midwifery And Nursing Studies Bandung Conference Series: Accountancy Maqdis: Jurnal Kajian Ekonomi Islam AMMA : Jurnal Pengabdian Masyarakat Journal of Social Science and Business Studies Salus Publica Kajian Akuntansi Jurnal Medicare Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Insight Management And Business International Journal of Economics, Commerce, and Management Jurnal Ayurveda Medistra Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Studi Keislaman Jurnal Abdimas Sains Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Nunung Nurhayati
Universitas Jenderal Soedirman
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Knowledge-related Human Papillomavirus Vaccination: A Study of Indonesian Women Astri Mutiar; Tiara Wulandari; Nunung Nurhayati; Dewi Marfuah; Suci Noor Hayati
Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Vol. 9 No. 1 (2023): JURNAL KEPERAWATAN KOMPREHENSIF (COMPREHENSIVE NURSING JOURNAL)
Publisher : STIKep PPNI Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33755/jkk.v9i1.465

Abstract

Aims: Human papillomavirus (HPV) is a sexually transmitted virus that can lead to various diseases, most known as cervical cancer’s etiology. HPV vaccination is one of the primary prevention strategies to reduce HPV transmission. To increase vaccination rates, it is essential that women have a good knowledge of receiving the HPV vaccine. The purpose of the study was to explore the knowledge of HPV vaccination among Indonesian women. Methods: A cross-sectional study was conducted among 462 Indonesian women recruited by convenience sampling on March to May 2022.  The adapted questionnaire of knowledge with 28 items was used with Cronbach's Alpha score estimated at 0.838. Women who are 15 to 49 years old, able to understand and speak the Indonesian language, and have a gadget were included in this study. Women who already get HPV vaccination are excluded.  Univariate statistics were used to describe Indonesian women’s knowledge of HPV Vaccination. Results: The research shown that the mean age of the respondents is 23.17± 5.065. Half of the respondent level of education is college as many as 245 people (53%). Half of the respondents are employed as many as 239 people (51.7%). The average knowledge is 16.02 with a standard deviation (SD) of 6.43, the knowledge value indicates less knowledge of HPV vaccination among women. In the item analysis, found that most respondents answer incorrectly to the question “HPV testing is done to show whether the HPV vaccine is needed?" (4.3%). Most of the respondents shown did not know answered the question "HPV vaccine requires three doses" (59.3%). Most of the reasons for refusing to be vaccinated answered that the price of the vaccine was not affordable (45.5%). Conclusion: Women’s knowledge of the HPV vaccine was nearly low in this study. The campaign and effort to spread the information related to HPV vaccination are needed.  Innovative media might be the best option to spread awareness. Studies with a large sample and broad range of area are preferable.
Pelatihan GeoGebra untuk Mata Pelajaran Geometri di MGMP Matematika SMA Kabupaten Purbalingga Sri Maryani; Nunung Nurhayati; Siti Rahmah Nurshiami; Renny; Rina Reorita
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 05 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Teachers as educators are required to be able to keep up with technological advances, this is in line with the Republic of Indonesia Law no. 14 of 2005 in term of improving the professional competence of teachers. The Covid-19 pandemic has brought changes in term of interacting with technology. It has a positive impact on teachers as educators. For mathematics teachers, the development of technology has become a strategy to introduce a mathematical applications not only to understand but also to obtain the applications. One of the applications that strongly support learning mathematics is the GeoGebra application. This application can provide a mathematical visualization so that teachers as educators and students as learners will more easily to understand mathematical topic more deeply. Some mathematical subjects require visualization to make it easier to understand, for example geometry subject especially in space. This subject is introduced at the beginning in senior high school level. This subject need reasoning, visualization, and imagination to understand the geometric shape. GeoGebra application can improve the reasoning and imagination of students. This community service team provides GeoGebra training for high school mathematics group which called MGMP of Mathematics in Purbalingga Regency especially in Geometry subject. First of all, MGMP of Mathematics in Purbalingga Regency were given a pre-test and post-test regarding their initial knowledge of GeoGebra from 35 trainee of mathematics teachers in Purbalingga Regency. The results of pre-test showed that 66,2% of mathematics teachers were able to correctly answer the questions, while the results of the post-test showed that 83,71% of mathematics teachers were able to correctly answer the same questions. Based on these data, it can be seen that GeoGebra training has increase the ability of mathematics teachers to understand the GeoGebra for geometry subjects by 17,5%.
Pengaruh Program Samsat Keliling dan Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Muhammad Agis Ruslan Zaelani; Nunung Nurhayati
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.8875

Abstract

Abstract. One of the most significant sources of revenue for a country is taxes, yet the phenomenon of low taxpayer compliance is still prevalent. The low compliance can be attributed to the distant service centers and taxpayer dissatisfaction with the performance of tax services provided by the government, particularly regarding motor vehicle taxes. Therefore, this research aims to examine the influence of the Traveling Samsat Program and taxpayer satisfaction on compliance with motor vehicle tax obligations. The research targets 100 respondents who are motor vehicle taxpayers in the city of Bandung. The research method employed is verificative with a quantitative approach. Multiple linear regression analysis is used as the analytical tool, and the data is processed using SPSS 23 software. The primary data source utilized in this research is primary data. The sampling technique employed is non-probability sampling using convenience sampling. Hypothesis testing is conducted using simultaneous tests (F-test) and partial tests (t-test). Based on the results of the analysis, this research indicates that: 1) The Traveling Samsat Program has a significant influence on compliance with motor vehicle tax obligations, and 2) taxpayer satisfaction has a significant influence on compliance with motor vehicle tax obligations. Abstrak. Salah satu sumber pendapatan yang paling signifikan bagi suatu negara adalah pajak, akan tetapi saat ini fenomena rendahnya kepatuhan wajib pajak masih saja sering terdengar. Rendahnya kepatuhan wajib pajak dapat disebabkan jauhnya pusat pelayanan dan tidak puasnya wajib pajak terhadap kinerja layanan pajak yang diberikan oleh pemerintah terutama pada pajak kendaraan bermotor. Oleh karena itu, Penelitian ini bertujuan untuk mengatahui pengaruh Program Samsat Keliling dan kepuasan wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Sasaran penelitian ini dilakukan kepada 100 responden wajib pajak kendaraan bermotor di kota bandung. Metode yang digunakan pada penelitian ini adalah verifikatif dengan pendekatan kuantitatif. Alat analisis yang digunakan adalah analisis regresi linear berganda dan diolah melalui pengujian yang dilakukan pada software SPSS 23. Sumber data yang digunakan dalam penelitian ini yaitu sumber data primer. Teknik pengambilan sampel dalam penelitian ini yaitu non-probability dengan menggunakan convenience sampling. Pengujian hipotesis yang digunakan adalah Uji Simultan (Uji F) dan Uji parsial (Uji t). Berdasarkan hasil pengujian yang dilakukan, hasil penelitiam ini menunjukan bahwa : 1) Program samsat keliling berpengaruh signifikan terhadap Kepatuhan Wajib Pajak kendaraan bermotor, 2) kepuasan wajib pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak kendaraan bermotor.
Perancangan Informasi Akuntansi untuk Manajemen Persediaan Barang Masuk dan Keluar Berbasis Microsoft Access pada CV Putri Jaya Mandiri Mohammad Nauval Alim; Nurhayati, Nunung; Rahmani, Annisa Nadiyah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10550

Abstract

Abstract . CV Putri Jaya Mandiri is a company engaged in repair services, electronic sales, and electronic spare parts sales, located in Banjar City. This company has several problems related to inventory management. This problem starts with the absence of an organizational structure, job descriptions, and recordings of incoming and outgoing goods, as well as the absence of inventory reports related to outgoing and incoming goods transactions. The purpose of this research is to determine the incoming and outgoing goods inventory information system that is being implemented at CV Putri Jaya Mandiri, to find out the weaknesses contained in the incoming and outgoing goods inventory information system at CV Putri Jaya Mandiri, and to identify improvement efforts that must be made. carried out, knowing the appropriate form of incoming and outgoing goods inventory information system design to be applied to CV Putri Jaya Mandiri. So that it can reduce and overcome problems related to the company's inventory management. This research uses a descriptive analysis method and uses system design stages starting from system analysis, system design, and system implementation. The results obtained from this research are an inventory information system design that can make it easier for employees and company owners to carry out work or control the company's inventory. Apart from that, the author tries to design the output and interface of the incoming and outgoing inventory information system using Microsoft Access and Microsoft Visual Basic software. Abstrak. CV Putri Jaya Mandiri merupakan perusahaan yang bergerak dibidang jasa perbaikan, penjualan elektronik, dan penjualan sparepart elektronik yang terletak di Kota Banjar. Perusahaan ini memiliki beberapa permasalahan yang yang berkaitan dengan manajemen persediaan. Permasalahan ini dimulai dari tidak adanya struktur organisasi, uraian tugas, pencatatan keluar masuk barang, hingga tidak terdapat laporan persediaan yang berkaitan dengan transaksi keluar dan masuknya barang. Tujuan dari penelitian ini adalah untuk mengetahui sistem informasi persediaan barang masuk dan keluar yang sedang diterapkan pada CV Putri Jaya Mandiri, untuk mengetahui kelemahan-kelemahan yang terdapat dalam sistem informasi persediaan barang masuk dan keluar di CV Putri Jaya Mandiri serta upaya-upaya perbaikan yang harus dilakukan, mengetahui bentuk rancangan sistem informasi persediaan barang masuk dan keluar yang sesuai untuk diterapkan pada CV Putri Jaya Mandiri. Sehingga dapat mengurangi dan mengatasi permasalahan yang berkaitan dengan manajemen persediaan perusahaan tersebut. Penelitian ini menggunakan metode desktiptif analisis dan menggunakan tahapan perancangan sistem dimulai dari analisis sistem, desain sistem, dan implementasi sistem. Hasil yang didapatkan dari penelitian ini yaitu sebuah perancangan sistem informasi persediaan yang dapat mempermudah karyawan dan pemilik perusahaan dalam melakukan pekerjaan atau mengontrol persediaan yang dimiliki perusahaan. Selain itu penulis mencoba merancang output dan interface sistem informasi persediaan barang masuk dan keluar menggunakan software Microsoft Access dan Microsoft Visual Basic.
Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Runi Hasnidarini; Nunung Nurhayati; Elly Halimatusadiah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11014

Abstract

Abstract. This study aims to determine the effect of tax socialization and the application of tax sanctions on taxpayer compliance. The methods used in this study are descriptive and verifiative. The population of this study is individual taxpayers registered at the Bandung Cibeunying Primary Tax Service Office. To determine the sample size of the study from such populations using the formula Slovin Formula. The data were analyzed using multiple regression and hypothesis test using t test and F test. The results showed that taxpayers at the Bandung Cibeunying Primary Tax Service Office in 2018 were compliant in carrying out tax obligations. The research data was processed using SPSS 17.0. The test results show that: 1) tax socialization has a significant positive effect on taxpayer compliance. 2) Tax sanctions do not affect taxpayer compliance. Keywords: Tax Socialization, Tax Sanctions, Taxpayer Compliance Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan dan penerapan sanksi pajak terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Bandung Cibeunying. Untuk menentukan ukuran sampel penelitian dari populasi tersebut menggunakan rumus Formula Slovin. Data dianalisis menggunakan regresi berganda dan uji hipotesis menggunakan uji t dan uji F. Hasil penelitian menunjukan bahwa wajib pajak di Kantor Pelayanan Pajak Pratama Bandung Cibeunying pada tahun 2018 sudah patuh dalam melaksanakan kewajiban perpajakan. Data penelitian diolah menggunakan SPSS 17.0. Hasil pengujian menunjukan bahwa: 1) sosialisasi perpajakan berpengaruh signifikan positif terhadap kepatuhan wajib pajak. 2) sanksi pajak tidak berpenagruh terhadap kepatuhan wajib pajak. Kata Kunci: Sosialisasi Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak
Pengaruh Penerapan e-Filing terhadap Kepuasan Wajib Pajak Orang Pribadi dengan Kualitas Pelayanan Pajak sebagai Variabel Interverning Raisha Ramadhania Azzahra; Nurhayati, Nunung; Mardini, Riyang
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11516

Abstract

Abstract. Tax return reporting is an obligation of every taxpayer who has income in Indonesia. Individual taxpayers can report their annual tax return on the DGT Online system through e-Filing. Good e-Filing implementation shows the extent to which the implementation of tax service quality is carried out and can have an effect on increasing taxpayer satisfaction. This study aims to explain the effect of e-Filing implementation on individual taxpayer satisfaction mediated by the quality of tax services. This research uses a quantitative approach with a descriptive verification method. The sampling technique is to use non-probability sampling using the Convenience Sampling technique. The number of respondents in this study were 60 people who reported their annual tax return via e-Filing and received tax services at KPPP Bandung Cibeunying. Hypothesis testing is done using Partial Least Square with SmartPLS tools / software. Based on the results of the tests carried out in this study, the results show that e-Filing Implementation has a significant positive effect on Individual Taxpayer Satisfaction, Tax Service Quality has a significant positive effect on Individual Taxpayer Satisfaction, and e-Filing Implementation has a significant positive effect on Tax Service Quality. Meanwhile, Tax Service Quality has no indirect effect in mediating e-Filing Implementation with Individual Taxpayer Satisfaction. Abstrak. Pelaporan SPT merupakan kewajiban setiap Wajib Pajak yang memiliki penghasilan di Indonesia. Wajib pajak Orang Pribadi dapat melaporkan SPT tahunannya di sistem DJP Online melalui e-Filing. Penerapan e-Filing yang baik menunjukkan sejauh mana terlaksananya kualitas pelayanan pajak serta dapat berpengaruh pada peningkatan kepuasan wajib pajak. Penelitian ini memiliki tujuan untuk menjelaskan pengaruh penerapan e-Filing terhadap kepuasan wajib pajak orang pribadi dengan dimediasi oleh kualitas pelayanan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif verifikatif. Teknik pengambilan sampel yaitu menggunakan non probability sampling dengan menggunakan Teknik Convenience Sampling. Jumlah responden pada penelitian ini adalah 60 orang yang melaporkan SPT Tahunannya melalui e-Filing serta mendapatkan pelayanan pajak di KPPP Bandung Cibeunying. Pengujian hipotesis dilakukan menggunakan Partial Least Square dengan alat bantu/software SmartPLS. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini, menunjukkan hasil bahwa Penerapan e-Filing berpengaruh positif signifikan terhadap Kepuasan Wajib Pajak Orang Pribadi, Kualitas Pelayanan Pajak berpengaruh positif signifikan terhadap Kepuasan Wajib Pajak Orang Pribadi, dan Penerapan e-Filing berpengaruh positif signifikan terhadap Kualitas Pelayanan Pajak. Sementara itu, Kualitas Pelayanan Pajak tidak berpengaruh secara tidak langsung dalam memediasi Penerapan e-Filing dengan Kepuasan Wajib Pajak Orang Pribadi.
Pengaruh Efektifitas Perencanaan Pajak dan Penghindaran Pajak terhadap Manajemen Laba Tsurayya, Lulu; Nurhayati, Nunung
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11666

Abstract

Abstract. This study aims to examine the effect of tax planning and tax avoidance effectiveness on earnings management in non-manufacturing mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population of this study was 86 companies, and the sample of this study was 31 companies taken using purposive sampling technique. Research data were collected from the company's annual reports obtained from the Indonesia Stock Exchange website. Data analysis used panel data regression analysis. The results of the study showed that tax planning and tax avoidance effectiveness have a significant effect on earnings management. Tax planning has a positive and significant effect on earnings management, meaning that the more effective the tax planning carried out by the company, the higher the earnings management carried out by the company. Tax avoidance has a positive and significant effect on earnings management, meaning that the more effective the tax avoidance carried out by the company, the higher the earnings management carried out by the company. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh efektifitas perencanaan pajak dan pengehindaran pajak terhadap manajemen laba pada perusahaan non manufaktur sub sektor tambang yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Populasi penelitian ini adalah 86 perusahaan, dan sampel penelitiannya adalah 31 perusahaan yang diambil menggunakan teknik purposive sampling. Data penelitian dikumpulkan dari laporan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa perencanaan pajak dan pengehindaran pajak berpengaruh signifikan terhadap manajemen laba. Perencanaan pajak berpengaruh positif dan signifikan terhadap manajemen laba, artinya semakin efektif perencanaan pajak yang dilakukan oleh perusahaan, maka semakin tinggi manajemen laba yang dilakukan oleh perusahaan. Penghindaran pajak berpengaruh positif dan signifikan terhadap manajemen laba, artinya semakin efektif penghindaran pajak yang dilakukan oleh perusahaan, maka semakin tinggi manajemen laba yang dilakukan oleh perusahaan.
Perancangan Sistem Informasi Parking Management Services Pada PT Mitra Usaha Jaya Utama Budiman Muhamad; Nunung Nurhayati
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12092

Abstract

Abstract. Parking services are services for providing off-street parking spaces or for parking vehicles in parking areas, whether provided as a form of business. This business of providing parking services must be followed by the use of a good information system. PT. Mitra Usaha Jaya Utama is a company that provides parking services. From the results of the research that has been carried out, it was found that problems arise from the Company's operational activities, therefore this research aims to analyze, design and provide solutions to the information system that is being implemented. The research methods used by designers in providing system improvement solutions are descriptive research methods, analysis and case studies through the System Development stages using FAST (Frame work for the application of system technique) system development and using the JAD (Join application Development) development technique stages. by conducting interviews, observing and documenting all activities related to PT operations. Jaya Utama Business Partners. The result of this design is to create a management information system that is interconnected and easy to understand by its users. Abstrak. Jasa parkir adalah jasa penyediaan tempat parkir diluar badan jalan atau pelayanan memarkirkan kendaraan di area parkir, baik yang disediakan sebagai bentuk usaha. Usaha penyediaan jasa parkir ini harus diikuti dengan penggunaan sistem informasi yang baik. PT. Mitra Usaha Jaya Utama adalah salah satu perusahaan yang menyediakan jasa parkir. Dari hasil penelitian yang telah dilakukan ditemukan permasalahan yang timbul dari aktivitas operasional Perusahaan, maka dari itu penelitian ini bertujuan untuk menganalisis, mendesain serta memberikan solusi dari sistem informasi yang sedang diterapkan. Metode penelitian yang digunakan oleh perancang dalam memberikan solusi perbaikan sistem yaitu metode penelitian deskriptif analisis dan studi kasus melalui tahapan System Development yang menggunakan pengembangan system FAST (Frame work for the application of system technique) dan dengan menggunakan tahapan teknik pengembangan JAD (Join application Development) dengan melakukan wawancara, observasi dan dokumentasi segala aktivitas yang berhubungan kegiatan operasi PT. Mitra Usaha Jaya Utama. Hasil dari perancangan ini yaitu menciptakan sistem informasi pengelolaan yang saling terhubung serta mudah dimengerti oleh penggunanya.
Pengaruh Etika Wajib Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan M Riszky Apriliansyah saputra; Nunung Nurhayati
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12107

Abstract

Abstract. One of the events that occurred in 2019 was a decrease in state income from equity sources, including land and building tax revenues. The aim of this research is to determine the influence of taxpayer ethics and taxpayer awareness on taxpayer compliance in paying land and building taxes. Quantitative verification methods are used. This research applies primary data through distributing questionnaires. In this research, 12,185 land and building tax payers in Sumur Bandung District were taken as subjects. In this study, a non-probability sample was taken using a convenience sampling technique, with 60 respondents. The SMARTPLS 3.0 SEM model was used for data analysis. The results of the research show that taxpayer ethics has a positive influence on taxpayer compliance, and taxpayer awareness has a positive influence on taxpayer compliance and also has a large influence on taxpayer compliance. Abstrak. Salah satu peristiwa yang terjadi pada tahun 2019 adalah penurunan pendapatan negara dari sumber ekuitas, termasuk penerimaan pajak bumi dan bangunan. Tujuan dari penelitian ini adalah untuk menentukan pengaruh etika wajib pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Metode verifikatif kuantitatif digunakan. Penelitian ini menerapkan data primer melalui penyebaran kuesioner. Dalam penelitian ini, 12.185 wajib pajak bumi dan bangunan di Kecamatan Sumur Bandung diambil sebagai subjek. Dalam penelitian ini, sampel non-probability diambil menggunakan teknik convenience sampling, dengan 60 responden. Model SEM SMARTPLS 3.0 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa etika wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak juga memiliki pengaruh yang besar terhadap kepatuhan wajib pajak.
Pengaruh Penerapan e-Billing, e-Filling, dan e-Spt terhadap Kepatuhan Wajib Pajak Orang Pribadi Azahra Khaerani; Nunung Nurhayati
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12294

Abstract

Abstract. One of the causes of the low tax ratio is due to the lack of compliance of taxpayers. This study aims to determine how much influence the use of e-Billing, e- Filling, e-SPT systems has on WP OP compliance at KPP Pratama Bandung Cibeunyig. Descriptive and verifiative methods of quantitative approaches are used. This study used questionnaires to be used as an initial source of data to be processed. 11,375,479 WP OP at KPP Pratama Bandung Cibeunying were taken as subjects. In this study, non-probability samples were taken using conveniance sampling techniques, with 60 respondents. Data analysis using the SMARTPLS 3.0 SEM model. The results of data processing stated that e-billing had a good influence on WP OP compliance, which was 58.4%. e-filling has a low influence on WP OP compliance at only 19.9% And e-spt also has a low influence on WP OP compliance at only 6.6%. Abstrak. Salah satu penyebab rendahnya rasio pajak dikarenakan kurangnya kepatuhan WP dalam membayar pajak. Penelitian ini memiliki maksud untuk mengetahui seberapa besar pengaruh penggunaan sistem e-Billing, e-Filling, e-SEPERTI pada kepatuhan WP OP di KPP Pratama Bandung Cibeunyig. Metode deskriptif dan verifikatif pendekatan kuantitatif digunakan. Penelitian ini menggunakan kuesioner untuk dijadikan sumber awal data yang akan diolah. 11.375.479 WP OP di KPP Pratama Bandung Cibeunying diambil sebagai subjek. Dalam penelitian ini, sampel non probability diambil menggunakan teknik conveniance sampling, dengan 60 responden. Analisis data menggunakan model SEM SMARTPLS 3.0. Hasil pengolahan data menyatakan e-billing memiliki pengaruh yang baik pada kepatuhan WP OP yaitu sebesar 58,4%. e-filling memiliki pengaruh yang rendah pada kepatuhan WP OP yaitu hanya 19,9% Dan e-spt juga memiliki pengaruh yang rendah pada kepatuhan WP OP yaitu hanya 6,6%.
Co-Authors Aflakha Kharisa Agung Waluyo Agus Yudianto Agustina, Lisna Agustinus Tandilo Mamma Alwi, Wahyuni Ambasari, Wulan Novika Anatasya, Anatasya Ani Anggriani, Ani Anjani, Selsa Putri Anna Yuliana, Anna Annisa Nadiyah Rahmani Annysa Ellycornia Silvyana Apriliana, Yhenis Arismunandar, Pandith Aribowo Arvi Iskandar Ashfahani, Raden Ninditya Ghina Astri Mutiar Asyifa Zafira Audina Atmodjo Reubun, Yonathan Tri Ayunazwa Azahra Khaerani Azahra Rizkiah Arifin Arifin Azan, Ferdi Zanuar Bahrul Hayat, Bahrul Baisaku, Nurul Azizah Bhakti Permana Bhakti Permana Budi Aji Budiman Muhamad Cahyono, Habib Citra Nurintan Amelia Dede R Oktini Dewi Sartika Dewi Srinatania Dian Wulandari Dina Aziza Putri Dinda Norma Adelin Dudung Muhally Hakim Dwi Sarwani Sri Rejeki Dyah Mitri Kusuma Wardani Eka Setiawati Elly Halimatusadiah Elly Sukmanasa Elva Kartikasari Elva Kartikasari Eva Supriatin Eva Supriatin, Eva Farida Isroani Fitria Damayanti, Fitria Friyanti, Ita Hantoro Ksaid Notolegowo Hardy Hutahaean Hening Pujasari I Made Kariasa Idha Sihwaningrum Ima Amaliah Indy Nur Sholikhah Intan, Dewi Iskandar, Choirunnisa Jaenudin, Dadang Jajang Jajang jajang Jajang Jajang Jajang Jambari, Obay Julianti, Eri Kania Nurcholisah Khayla, Rahmalia Putri Kristy Kristy Kristy, Kristy Kusumasari, Wardany Ladewi, Yuhanis Lindayani, Linlin Linlin Lindayani Linlin Lindayani Lis Djuniar M Rakan M Riszky Apriliansyah saputra Maryani, Sri Mohammad Nauval Alim Mufida, Suci Jena Muhammad Agis Ruslan Zaelani Muhammad Fajar Muhardi Muhardi Muhardi Nadiyah Rahmani, Annisa Nana Supriatna Sonjaya Nandang Ihwanudin Nugroho, Arief Styo Nurfahmiyati Nurleli Nyayu Nina Putri Calisanie Oki Neswan Pertiwi, Ratna Prasetya, Gandara Catur Pratiwi, Elsa Anna Puji Siswanto Pupung Purnamasari Putra, Muhamad Zidane Dwita Putri Pradani Putri Pradani Rahayu , Feronika Evma Rahayu, Annisa Eka Rahayuningsih, Nurjanah Rahma, Icha Saeful Raisha Ramadhania Azzahra Ramdhani Rayhan Azis Renando, Nindy Antikasari Renny Ridwan Rina Reorita Ririn Sk Risna Yuntami Seftianti Riyang Mardini Rizqi, Safina Sabila ROHIMAH, INTAN Rotua Suriany Simamora Runi Hasnidarini Ruthi Armita Sari Ruthi Armita Sari, Ruthi Armita Sali Rahadi Asih Salum Cantika Putri Samsul Anwar Samsul Anwar Sani, Aluwi Nirwana Selia Oktavianti Septa Permana Setiadi, Feri Setiawan, Asep Rudini Sholihah, Hani Siddik, Galih Purnama Siti Maryam, Shabrina Siti Rahmah Nurshiami, Siti Rahmah SR, Dwi Sarwani SR, Dwi Sarwani Sri Fadilah Sri Maryani Sri Maryani Suci Noor Hayati Supriyanto Supriyanto Supriyanto Supriyanto Suripah Suripah Susy Puspasari Tasya Aspiranti Tiara Wulandari Tri Wintolo Apoko Tripena Br.Sb, Agustini Tsurayya, Lulu Udjianna Sekteria Pasaribu Wahyuni Alwi Wardiana, Taufiq Akbar Warti, Lia Wati, Puri Kresna Y Yusdiana Yanti, Dharma Yeni Rumyani Yhenis Apriliana Yuni Fitria Agung Yuyum Yuningsih Zahra, Aliyah