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Pengaruh Sanksi Perpajakan Dan Program Tax Amnesty Terhadap Kepatuhan Wajib Pajak Muniroh Muniroh
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.494

Pemerintah membutuhkan penerimaan dalam melakukan pembangunan manusia dan infrastruktur. Pajak selama ini merupakan penerimaan terbesar bagi pembangunan, olehkarenanya pemerintah memberikan sanksi denda pada wajib pajak yang tidak membayar pajak dan pada tahun 2016 meluncurkan program Tax Amnesty (pembebasan denda pajak). Hal ini dilakukan karena setelah dilakukan analisa ternyata penerimaan pajak selama ini masih jauh dari target. Hal ini di sebabkan banyak faktor, antara lain masih minimnya kesadaran wajib pajak. Program ini bertujuan agar wajib pajak dapat transparan dalam membayar dan melaporkan pajaknya. Program ini memberikan pembebasan denda pajak dan potongan tarif, hanya membayar uang tebusan saja yang tarifnya jauh lebih kecil dibandingkan tarif normalnya atas harta yang dimiliki tetapi belum dilaporkan di SPT nya. Penelitian ini menggunakan metode analisa Regresi Berganda dengan obyek penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Biak Numfor (Papua). Penelitian ini menunjukkan bahwa sanksi perpajakan dan Program Tax Amnesty secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan program Tax Amnesty memiliki pengaruh dominan terhadap Kepatuhan Wajib Pajak. Implikasi penelitian ini adalah pemerintah perlu melakukan Tax Amnesty agar masyarakat mau melaporkan pendapatan dan hartanya secara transparan. Hal ini disebabkan wajib pajak tidak perlu merasa khawatir lagi akan adanya pemeriksaan di kemudian hari. Dan atas hasil ini juga menunjukkan bahwa masyarakat Papua belum memiliki kesadaran tentang pentingnya pembayaran pajak. Oleh karenanya pemerintah perlu untuk lebih intens melakukan sosialisai tentang perlunya penerimaan pajak bagi negara kita.

VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP KINERJA USAHA INDUSTRI KECIL PENGOLAHAN MAKANAN DI KOTAMADYA MALANG Muniroh Muniroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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

Tujuan penelitian ini adalah untuk mengetahui seperangkat variabel yang mempengaruhi kinerja industri kecil dan diharapkan diperoleh informasi variabel dominan yang memainkan peranan dalam memperbaiki kinerja pengusaha kecil, untuk mewujudkan pengusaha kecil yang tangguh. Dari penelitian yang difokuskan pada industri kecil pengolahan makanan ini, digunakan 14 variabel bebas yang dikelompokkan dalam 3 kelompok variabel utama, pertama variabel karakteristik pengusaha (mencakup usia, status perkawinan, jumlah tanggungan keluarga, tingkat pendidikan, pengalaman baik dibidang yang sama atau lainnya, dan sikap mental wirausaha), kedua adalah variabel karakteristik pegawai (meliputi jumlah pegawai, tingkat turn over pegawai, upah dan ketrampilan), serta ketiga adalah variabel karakteristik lingkungan (pemasok, lokasi dan mitra). Sedangkan variabel terikat yang digunakan sebagai pengukur kinerja adalah Contribution Income. Hasil penelitian menunjukkan bahwa secara simultan 14 variabel bebas berpengaruh terhadap kinerja perusahaan, namun secara parsial 3 variabel yang terdiri dari usia, status perkawinan dan sikap mental wirausaha berpengaruh terhadap kinerja perusahaan dengan tingkat signifikansi a 5%. Usia mewakili karakteristik pengusaha, jumlah pegawai mewakili karakteristik pegawai dan m8itra mewakili karakteristik lingkungan merupakan variabel yang mempunyai 8pengaruh dominan terhadap kinerja perusahaan. Sedangkan koefisien determinasinya sebesar 41,6%.

Pentingnya Sarana Marketplace Untuk Mendongkrak Usaha UMKM Bunyamin Bunyamin; Siti Munfaqiroh; Tutik Arniati; Istutik Istutik; Sherly H Erawati; Enggar Nursasi; Moh Soedarman; Muniroh Muniroh
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Marketplace as one of the products of technological development which is an online media that can be used as a place for marketing products electronically that brings together many sellers and buyers to transact with each other. Partners in this Community Service Program are MSMEs and independent entrepreneurs in the Blimbing sub-district, Blimbing sub-district, Malang City. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interview, it can be concluded that the problems that occur are: (1). Lack of knowledge of SME business actors and independent businesses about what and how digital marketing/marketplace and or e-commerce are. (2). The lack of knowledge and understanding of how to enter and utilize the digital marketplace market and no training has ever been held on the use of the digital market to improve and develop an effective and efficient business. The solutions offered in this service are as follows: (1). Provide education/knowledge about the importance of how to market MSME products on the Marketplace. The service team provides education/knowledge about how to sell successfully on the Marketplace, by providing exposure ranging from: Paying attention to product appearance, Selection of product names must be correct, clear descriptions, insurance and returns, setting prices, multiplying products sold, Utilizing brands and seasons, Commitment, Gives a personal touch. (2.) Provide education and understanding, terms and signs prohibiting entering the Marketplace, starting from: What documents are needed; Types of products that are prohibited from being sold on the Marketplace (3). Provide education and understanding on how to enter and access media in the Marketplace.

PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.

PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABLE DEVEOPMENT DENGAN PROFITABILITAS SEBAGAI VARIABE MODERASI: Pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019 â€“ 2021 Muniroh Muniroh; Enggar Nursasi; Triani Triani
JOURNAL AKSES STIA MALANG Vol 5 No 2 (2023): JOURNAL AKSES STIA MALANG
Publisher : STIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58535/jasm.v5i2.42

This study aims to determine how much influence the application of environmental performance and green accountinghas on sustainable investment, with profitability as a moderation variabe. The study looked at 50 companies in thebasic and chemical industries listed on the Indonesia Stock Exchange (IDX) over a 3-year period, from 2019 to 2021.The number of observed data reached 150. To evaluate the effect of research variables, PLS SEM analysis techniquesare used. Analysis calculations show that green accounting has a significant influence on sustainable progress;environmental performance has no real effect on sustainable progress; Green accounting with profitability as amoderation variable has a noticeable influence on sustainable progress; And green accounting with profitability as amoderation variable has a real influence on sustainable progress. The calculation of this research analysis illustratesthat environmental performance with profitability

PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.

KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Lidia Andiani; Mirfad Abdat; Muniroh Muniroh
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5787

This research aims to examine taxpayer awareness, tax knowledge, tax sanctions and their influence on motor vehicle taxpayer compliance through public service accountability. This research was conducted in Blimbing District, Malang City. The sampling method in this research uses the Nonprobability sampling method using the Proportional sampling technique. Determination of the sample size was calculated using the Slovin formula using 100 samples. The analysis method uses descriptive statistical analysis and linear regression. This type of research is quantitative causality research and data analysis using SPSS. In testing the hypothesis model, we use a multiple linear regression test. The research results show that taxpayer awareness, tax knowledge, tax sanctions have no effect on motor vehicle taxpayer compliance.

Cryptocurrency dalam Perspektif Ekonomi Syariah: Kajian Hukum, Risiko, dan Implikasi bagi Umat Muslim di Indonesia Imama Zuchroh; Muniroh Muniroh
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 5: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i5.16813

Perkembangan teknologi keuangan digital, khususnya cryptocurrency, telah menghadirkan tantangan serius bagi para ulama, ekonom, dan praktisi keuangan Islam. Artikel ini bertujuan mengkaji kedudukan cryptocurrency dalam perspektif ekonomi syariah dengan menganalisis dimensi hukum fiqih, risiko finansial, dan implikasi sosial-ekonomi bagi umat Muslim di Indonesia. Metode yang digunakan adalah studi literatur kualitatif dengan pendekatan maqashid syariah. Hasil kajian menunjukkan bahwa cryptocurrency mengandung unsur gharar (ketidakpastian), maysir (spekulasi), dan jahalah (ketidakjelasan) yang secara prinsipal bertentangan dengan prinsip-prinsip muamalah Islam. Meskipun demikian, terdapat perbedaan pendapat di kalangan ulama kontemporer mengenai status hukumnya. Sebagian ulama mengharamkan berdasarkan ketidakstabilan nilai dan fungsinya sebagai alat spekulasi, sementara kelompok lain mengizinkan dengan syarat-syarat tertentu. Artikel ini juga membahas potensi pengembangan aset kripto berbasis syariah (Islamic crypto assets) sebagai alternatif yang kompatibel dengan nilai-nilai Islam. Kesimpulan yang diperoleh adalah diperlukan regulasi yang komprehensif dari pemerintah dan fatwa yang jelas dari Majelis Ulama Indonesia (MUI) untuk memberikan kepastian hukum bagi masyarakat Muslim Indonesia dalam bertransaksi di era keuangan digital. Kata Kunci: Cryptocurrency; Ekonomi Syariah; Gharar; Maysir; Halal Digital Finance

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